审计模式相关问题探讨

Exploration of the Questions Related to the Auditing Mode

社会经济发展的势头日益高涨,迫使审计模式不断地推陈出新。由账项基础审计到制度基础审计,直至国外盛行的风险基础审计,都是审计工作为适应新形势所作的重大变革。本文从各种审计模式的渊源出发,对各种模式作一粗浅评述,以此为基础,对我国审计模式的现实选择进行了探讨。

Social economy develops so fast that th e auditing mode renewed continuously All the change, from the transaction based auditing to the system based auditing and last to the risk based auditing , have been made for adapting to the new situation The thesis starts from the o rigin of three auditing modes, and tries to comment on them simply Based on t his, the thesis explores the realistic choice of the auditing mode in our countr y