现代风险导向审计的战略调整——基于其成因及特征分析 |
| |
引用本文: | 张颖.现代风险导向审计的战略调整——基于其成因及特征分析[J].上海商学院学报,2008,9(2):87-89. |
| |
作者姓名: | 张颖 |
| |
作者单位: | 南京大学,商学院,中国,南京,210000 |
| |
摘 要: | 本文简要分析了现代风险导向审计产生的一系列原因,认为现代风险导向审计是适应社会发展要求而对传统风险导向审计的继承和创新。现代风险导向审计要求审计人员从企业战略的角度,通过分析企业所处的内部与外部环境,来确定企业的审计风险。最后,本文提出了基于现代风险审计模式的风险审计导向的战略调整。
|
关 键 词: | 现代风险导向审计 原因分析 风险因素 战略调整 |
文章编号: | 1637-324X(2008)-02-87-89-03 |
修稿时间: | 2008年1月31日 |
Strategic Adjustment of Modern Risk-oriented Auditing——An Analysis of Its Causes and Characteristics |
| |
Authors: | ZHANG Ying |
| |
Abstract: | This article briefly analyzes the series of factors that give rise to modern risk-oriented auditing.It is believed that the approach is the result of continued innovation of traditional risk-oriented auditing,in order to adapt to the need of social development.Modern risk-oriented auditing requires auditors to,from a corporate strategy perspective,analyze the internal and external environment within which a company operates,so as to determine the auditing risk of the business.Lastly,this article proposes an approach of strategic adjustment steered by risk auditing,which is based on the modern risk auditing model. |
| |
Keywords: | modern risk-oriented auditing causal analysis risk factors strategic adjustment |
本文献已被 CNKI 维普 万方数据 等数据库收录! |
|