风险审计理论研究

风险审计是一个新课题 ,比起帐项基础审计和制度基础审计 ,更具有超前性和科学性 ,实施风险审计是企业实现经营目标的保证 ,是强化内部控制的有效手段 ,也是防范和化解企业风险的必然选择。本文重点阐述三个问题 :即风险审计的含义及其特征、风险审计在内部控制中的作用以及开展风险审计的几点思考

Risk-based Auditing Theory

Being a new issue,contrasted with Transaction-based Auditing and System-based Auditing,Disk-based Auditing emphasizes particularly on reducing audit risk in advance.Adopting Risk-based Auditing will help the corporation to realize its operating goals and it is also an effective instrument to strengthen the corporation's internal control and reduce the business risk.There are three main contents in this article:the meaning and character of the Risk-base Auditing,the effect on internal control if Disk-based Auditing is in use and some opinions on how to carry out Risk-based Auditing.