论风险导向审计下的审计风险评估

Discussion about the audit risk assessment under the risk oriented audit

由于传统风险导向审计技术无法满足当今审计实务的最新发展需要,其实际应用功效偏低,因而急需一种全新审计模式来代替它,现代风险导向审计也就应运而生。在风险导向审计中,审计风险评估是整个审计工作的前提和基础,通过对审计风险的评估,确定审计的范围和重点,以提高审计的质量。

Because the traditional risk-oriented audit technology can not meet the need of the latest developments in audit practice, its actual application effect is low, so a new audit model need to replace it, modem risk-oriented audit will emerge as the times require.The risk-oriented audit, the audit risk evaluation is the precondition and foundation of the audit work, through the assessment of audit risk, audit scope and focus, so as to improve the audit quality.