现代风险导向审计模式的实施框架及其对审计意见类型影响研究

Modern risk guidance auditing mode's realization framework and its auditing opinion type influence research

本文从现代风险导向审计的文献梳理入手,提出现代风险导向审计模式的实施框架,并通过对沪深两市A股上市公司审计意见类型的实证分析,探讨了现代风险导向审计模式对我国审计师出具审计意见所产生的影响。

This paper starts from the literature of Modern Business Risk Audit,put forward the implementation framework of Modern Business Risk Audit mode,and through empirical research on the Shanghai and Shenzhen A-share listed company audit opinion issued by their auditors,we analyze the impact of Business Risk Audit mode on the audit opinion from Chinese auditor.