风险导向审计中的常见问题及实务应对

Common Problems and PracticalSolutions in Risk-Oriented Audit

风险导向审计是通过综合风险评估对审计程序的性质、时间安排和范围予以确定的一种方法,能够有效地识别评估和应对重大错报风险。但在实务工作中尚有一些执业人员对风险导向审计理念和方法认识模糊,在审计过程中存在风险导向审计程序缺失、前后程序不衔接、审计程序流于形式等问题,导致未能充分发挥风险导向审计的作用,未能实现规避审计风险、合理配置审计资源的目的。

Risk-oriented audit is a method to determine the nature, timing and scope of audit procedures through comprehensive risk assessment, which can effectively identify, evaluate and cope with risks of material misstatement. However, in practice, some practitioners still do not clearly understand the conception and method of risk-oriented audit, and problems in the audit process such as lack of risk-oriented audit procedures, lack of connections between the audit procedures and the formalism of the audit procedures still exist, which causes the risk-oriented audit not to fully play its role to avoid audit risks and rationally allocate audit resources. This article summarizes the common problems found in the practice quality inspections and can serve as references for audit practitioners.