浅谈企业风险导向审计实务框架

On Practices Framework of Company's Risk-Oriented Auditing

风险导向审计贯穿于审计过程的始终,它们以控制审计风险为中心,以评估重大错报风险为主线,以经营风险的评估为切入点,以评估剩余风险与重大错报风险的关系为重点,服务于企业的决策经营。建立企业风险导向审计实务框架是为了按照风险因素优先原则,引领审计工作的全过程,它是开展风险导向审计的程序和基本方法。

Risk-oriented auditing runs through the whole auditing process.It serves company＇s managerial decision-making with controlling auditing risk as a core,assessing material misstatement risks as a mainline,evaluating business risks as a pointcut and estimating the relations of residual risks and material misstatement risks as a key point.Building practices framework of company＇s risk-oriented auditing is to guide the whole process of auditing work according to rule of priority for risk factors.It is the procedure and the basic method of developing risk-oriented auditing.