| 风险导向审计缺陷与现代模式的抉择 |
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| 引用本文： | 王会金,刘瑜.风险导向审计缺陷与现代模式的抉择[J].审计与经济研究,2006,21(2):22-26. |
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| 作者姓名： | 王会金 刘瑜 |
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| 作者单位： | 南京审计学院,江苏,南京,210029 |
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| 摘 要： | 本文从风险导向审计的产生入手，比较、分析传统和现代风险导向审计，并通过分析传统风险导向审计缺陷指出现代风险导向审计的必要性，依据国际审计准则和审计风险模型分析现代风险导向审计的进步。
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| 关 键 词： | 风险导向审计 缺陷 现代风险导向审计 重大错报风险 |
| 文章编号： | 1004-4833(2006)02-0022-05 |
| 收稿时间： | 01 9 2006 12:00AM |
| 修稿时间： | 02 22 2006 12:00AM |
Limitation of Risk-oriented Audit and Choice of the Modern Audit Modes |
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| WANG Hui-jin,LIU Yu.Limitation of Risk-oriented Audit and Choice of the Modern Audit Modes[J].Economy & Audit Study,2006,21(2):22-26. |
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| Authors: | WANG Hui-jin LIU Yu |
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| Institution: | Nanjing Audit University, Nanjing 210029, China |
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| Abstract: | This paper first explores the origin of risk-oriented audit modes, then compares and analyzes the traditional and the modem risk-oriented audit mode based on the limitation of the traditional one, and finally concludes the advancement of the modern mode based on the ISAs and the audit risk model. |
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| Keywords: | risk-oriented audit mode modem risk-oriented audit mode risk of assertion level |
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