| 风险导向审计模式辨析 |
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| 引用本文： | 王泽霞,邓川.风险导向审计模式辨析[J].财经论丛,2006(2):84-89. |
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| 作者姓名： | 王泽霞 邓川 |
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| 作者单位： | 1. 杭州电子科技大学财经学院,浙江,杭州,310037
2. 浙江财经学院会计学院,浙江,杭州,310018 |
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| 基金项目： | 国家自然科学基金资助项目(70372067)，中国博士后科学基金会资助项目(2005037136)，国家社科基金资助项目(02CJY007) |
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| 摘 要： | 如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。本文就审计理论界和实务界对风险导向审计所持不同观点进行梳理,归纳出控制风险导向审计、经营风险导向审计、诉讼风险导向审计和重大错报风险导向审计四种观点,并对此进行了评析,认为重大错报风险导向审计是真正体现了审计的本质目标。
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| 关 键 词： | 风险导向审计 控制风险 经营风险 诉讼风险 重大错报风险 管理舞弊 |
| 文章编号： | 1004-4892(2006)02-0084-06 |
| 收稿时间： | 12 9 2005 12:00AM |
| 修稿时间： | 2005年12月9日 |
Analysis on Risk-based Auditing |
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| WANG Ze-xia,DENG Chuan.Analysis on Risk-based Auditing[J].Collected Essays On Finance and Economics,2006(2):84-89. |
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| Authors: | WANG Ze-xia DENG Chuan |
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| Institution: | 1, School of Business, Hangzhou Dianzi University, Hangzhou 310037, China; 2. Accounting School, Zhejiang University of Finance and Economies, Hangzhou 310018, China |
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| Abstract: | How to understand risk-based audit(RBA) has become a disputed focus among domestic researchers and the profession.This paper sums up four different points in theory and practice about RBA: control-risk-based audit,business-risk-based audit,litigation-risk-based audit and material-misstatement-risk-based audit.For the first three points,the theoretical defects and practical difficulty are pointed out.We think that material-misstatement-risk-based audit embodies the substance of audit. |
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| Keywords: | risk-based auditing control risk business risk litigation risk risk of material misstatement management fraud |
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