对我国引入风险导向审计模式的探讨

An Discussion of Introducing the Risk-Oriented Audit Model into China

风险导向审计理念是审计界研究的一个重要课题。本文从对风险导向模式产生背景的研究出发 ,详细分析了我国引入风险导向模式所涉及的三个相关问题即态度问题、评估问题和成本效益问题 ,并从我国风险导向模式的引入方式。

The Risk-Oriented Audit Model is a important issue for auditing research. Based on a study of the circumstances under which the Risk-Oriented Auditing emerged, the paper analyzes in detail three relevant problems-attitude, evaluation and cost-benefit in introducing the Risk-Oriented Audit Model into China. Then it discusses the introducing methods, inherent risks in using the Risk-Oriented Audit Model, and the problems needed to solve in implementing the Risk-Oriented Audit Model.