风险导向型审计与道德风险

Risk-oriented audit and moral hazard

“银广夏”事件的爆发，使我国审计界再次感受到前所未有的审计风险。如何回避审计风险、保护自身的发展，成为会计职业界关注与讨论的一个重要话题。有一种观点认为，引入风险导向型审计，是职业界的最佳选择。本文主要关注风险导向型审计如何合理地应用于我国当前的经济环境，以提高审计质量。

Yin Guang Xia' incident brings un-precedented awareness to audit risk by China's accounting profession and causes much con-cern and discussion on how to low audit risk. One viewpoint believes that the optimal choice by the profession is to introduce risk-oriented auditing. The article mainly discusses the application of risk-oriented auditing appropriately in China's current economic environ-ment so as to improve the audit quality.