摘要
企业与外界环境的联系在加强,具有内向性的审计模式的局限性日益突出,财务报表舞弊案频频曝光,迫使审计界将目光聚焦于风险导向审计模式。与国外相比,目前我国对现代风险导向审计这一先进、新兴的审计技术的理论研究和实务运用存在一定差距。可以从审计外部职业环境、注册会计师和会计师事务所方面作出改进,以推广现代风险导向审计在我国的应用。
With the more and more business contacted with the external environment, the limitations of the audit model with the characteristics of the audit within become increasingly apparent. Meanwhile, successive exposure of the financial statement fraud cases has also brought great pressure on the audit profession, and forces the audit pro- fession focus on the risk -based audit model. However, compared with other countries, there is a certain gap for China in the theoretical research of the modern risk - based audit with advanced and new audit techniques, and also in practical application. Some constructive advice is offered for the perspective of external professional environments, CPA and accounting firms to promote modern risk -based audit application in China.
出处
《江苏经贸职业技术学院学报》
2011年第6期16-18,共3页
Journal of Jiangsu Institute of Commerce
关键词
现代风险导向审计
问题
对策
modern risk - based audit approach
problems
solutions
