摘要
为了使现代审计风险模型能够更好的在实际工作中得到应用,充分发挥风险导向审计方法的作用,使注册会计师能够全面掌握企业可能存在的重大风险,进而有利于节省审计成本和克服缺乏全面性的观点而导致的审计风险,针对现代审计风险模型在我国的应用进行了综合性分析,并提出相应的政策建议。
In order to make the modern audit risk model can better applied in the practice, and make it play the role of risk-oriented audit methods, and the certified public accountants can know well the significant risk in the enterprise so that they save auditing costs and overcome auditing risk that cause of the nosencione views, this paper analyzes the application of modern audit risk model in China, and puts forward the relevant policy suggestions.
出处
《科技与管理》
2011年第2期86-89,共4页
Science-Technology and Management
关键词
现代审计风险模型
应用
政策建议
modern audit risk model
application
policy suggestions
