现代风险导向审计与传统风险导向审计之比较

风险导向审计是会计师事务所为应对日益增多的审计诉讼而产生的,它可以大大提高审计的工作效率。但随着社会和经济的深化发展,传统风险导向审计的缺陷日益明显,已经不能适合审计工作的要求,于是现代风险导向审计产生了。本文首先论述了传统风险导向审计的涵义及其发展中存在的问题,然后简要介绍了现代风险导向审计的含义,最后分析了现代风险导向审计与传统风险导向审计相较所具有的优势。

The Comparison of Modern Risk-based Audit and Traditional Risk-based Audit

The accounting firm to response to the growing number of lawsuits,the Risk-based audit fromed,which can greatly improve the efficiency of the audit.But with the deepening of social and economic development,the shortcomings of traditional risk-based audit have become increasingly evident,the traditional risk-based audit has not suited to the audit requirements,so the modern risk-based audit was produced.This article first discusses the meaning of the traditional risk-based audit and development problems,then briefly introduces the meaning of modern risk-based audit,and finally analyszes the advantages of modern risk-based audit compared to the traditional risk-based audit.