摘要
传统的账项基础审计和制度基础审计,容易导致审计结果不能全面、客观地披露审计对象履职情况。风险导向审计可以较好地克服这一弊端。本文引入风险导向审计理念,在对经济责任审计风险进行识别和评估的基础上,构建经济责任审计的风险导向审计模式,试图探索以责任风险为导向的经济责任审计新方法。
Applying the traditional accounting-based audit and system-based audit is ineffective since the audit results can not reflect the performance of the audit object comprehensively and objectively. However, risk-oriented audit can better overcome the disadvantages. This paper introduces the concept of risk-oriented audit, and constructs the economic responsibility audit risk-oriented audit mode based on identifying and e-valuating the audit risks, trying to explore a new method of the economic responsibility audit under the risk-oriented audit.
出处
《广西财经学院学报》
2014年第6期116-121,共6页
Journal of Guangxi University of Finance and Economics
关键词
风险导向审计
经济责任审计
审计模式
risk-oriented audit
economic responsibility audit
audit mode
