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| 小议风险基础审计 | |
| 引用本文： | 佟莉新,王攀,孙淑嫔.小议风险基础审计[J].石家庄经济学院学报,2004,27(5):526-528. |
| 作者姓名： | 佟莉新 王攀 孙淑嫔 |
| 作者单位： | 1. 辽东学院,工商管理分院,辽宁,丹东,118000 2. 石家庄经济学院,西校区,河北,石家庄,050021 3. 北京航空航天大学,经济管理学院,北京,100083 |
| 摘 要： | 风险基础审计作为现代审计方法 ,在发达国家的审计实践中得到日益普遍的应用 ,方法本身也随之不断地完善。为适应我国建立市场经济体制的要求 ,使我国的注册会计师审计朝着健康的方向发展 ,提高审计效率与质量 ,降低审计风险与成本 ,就有必要引进风险基础审计方法。 |
| 关 键 词： | 审计风险 风险基础审计 现代审计方法 |
| 文章编号： | 1007-6875(2004)05-0526-03 |
| 修稿时间： | 2004年4月16日 |
Brief Discussion of the Risk-based Auditing |
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| TONG Li-xin ,WANG Pan ,SUN Shu-bin.Brief Discussion of the Risk-based Auditing[J].Journal of Shijiazhuang University of Economics,2004,27(5):526-528. | |
| Authors: | TONG Li-xin WANG Pan SUN Shu-bin |
| Institution: | TONG Li-xin 1,WANG Pan 2,SUN Shu-bin 3 |
| Abstract: | Risk-based auditing, as a modern auditing method, is being practiced more and more in the western countries. To adapt to the demands of establishing market economy system and make auditing developing healthy, it's necessary to study on audit risk and the application of risk-based auditing in our country. The new auditing method help the public accountants not only descend audit risk and cost, but also improve auditing efficiency and quality. |
| Keywords: | auditing risk risk-based auditing moden auditing method |
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