摘要
如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。本文就审计理论界和实务界对风险导向审计所持不同观点进行梳理,归纳出控制风险导向审计、经营风险导向审计、诉讼风险导向审计和重大错报风险导向审计四种观点,并对此进行了评析,认为重大错报风险导向审计是真正体现了审计的本质目标。
How to understand risk-based audit （RBA） has become a disputed focus among domestic researchers and the profession. This paper sums up four different points in theory and practice about RBA： control-risk-based audit, business-risk-based audit, litigation-risk-based audit and material-misstatement-risk-based audit, For the first three points, the theoretical defects and practical difficulty are pointed out, We think that material-misstatement-risk-based audit embodies the substance of audit,
基金
国家自然科学基金资助项目(70372067)
中国博士后科学基金会资助项目(2005037136)
国家社科基金资助项目(02CJY007)
关键词
风险导向审计
控制风险
经营风险
诉讼风险
重大错报风险
管理舞弊
risk-based auditing
control risk
business risk
litigation risk
risk of material misstatement
management fraud
