摘要
分析了现代风险导向审计模式的产生背景、特征及技术优势,探讨了现代风险导向审计在我国的应用,指出现阶段我国发展风险导向审计的难点和面临的挑战,并提出了发展现代风险导向审计的相应对策。
This paper analyzes the background, characteristics and technological advantages of modem risk-oriented audit model. The paper explores the applying situation of the risk-oriented audit in China and points out the difficulties and challenges of the development of risk-oriented audit in China. Finally, related countermeasures are proposed accordingly.
出处
《沙洲职业工学院学报》
2010年第3期32-35,共4页
Journal of Shazhou Professional Institute of Technology
