我国完善风险基础审计的必要性及对策

Necessity and measures to perfect the risk-based auditing in our country

为从理论上论证风险基础审计方法是否可行,加强注册会计师的风险意识,推进和完善我国独立审计准则的建设,本文回顾了制度基础审计方法的由来,分析了我国完善风险基础审计的必要性,并提出了在我国实施风险基础审计方法应当采取的措施。

In order to discuss if the risk-based auditing is feasible,make the CPA enhance the risk consciousness,move forward and perfect the construction of independent audit criterion in our country,this article retrospects the origin of the system-based auditing,ana1yzes the necessity to perfect the risk-based auditing and raise measures to implement the risk-based auditing in our country.