摘要
现代审计风险模型是应用现代风险导向审计理论指导审计实务的工具。本文在分析该模型的逻辑结构和相关概念的基础上,讨论了如何使用现代审计风险模型进行审计。
Modem auditing risk model is a instrument to guide aduit work with risk-based audit model. This paper discusses how to use modem auditing risk model in audit work based on the analysis on the logical structure and relevant concepts of modem auditing risk model.
出处
《农业科技与装备》
2008年第1期65-66,共2页
Agricultural Science & Technology and Equipment
关键词
管理
现代审计风险模型
综述
分析应用框架
发展
management
modem auditing risk model
summary
analysis framework
development
