摘要
风险审计具有审计方案编制个性化、审计方法使用动态化以及审计证据获取系统化的技术特点。风险导向审计与风险管理审计既有联系又有区别,两者不能完全割裂开来,通过采取建立风险信息数据库、以风险因素为基数计划审计工作、选择适当的审计策略、注重企业内部环境等措施,可实现二者的协同融合发展,提高审计效率和效果。
Individualizing audit program,selecting dynamic means of audit,and obtaining systemically the evidence of audit are main technical trait of audit. There is both contact link and difference between the risk-oriented audit and the risk management audit. The risk-oriented audit and the risk management audit cannot be separated completely. Through establishing the database of risk information,planning the job of audit based risk ingredient,selecting the likely strategy of audit,and giving our attention to the inner environment of enterprise etc,we can achieve their amalgamation development and improve the efficiency and effect of audit.
出处
《山东冶金》
CAS
2011年第5期145-148,共4页
Shandong Metallurgy
关键词
风险导向审计
风险管理审计
融合发展
risk oriented audit
risk management audit
amalgamation development
