从社会审计视角:论审计风险模型的科学性

审计风险在审计实务中是至关重要的问题之一。注册会计师只有深入地理解审计风险理论,才能准确地发表审计意见,确保审计质量。然而,随着审计实践的发展,审计领域出现了许多新的问题,这些问题在原有的理论框架下变得不易理解,因而审计风险理论框架需要进一步发展和细化,使之更加科学。

Take the Social Audit as the Angle of View:Reconsiders the Audit Risk Model Scientific Nature

The audit risk in audits in the solid service is one of very important questions.In particular chartered accountant must penetrate the geography solution audit risk theory,can accurately express the audit opinion like this,guarantees the audit quality.However,along with the audit practice development,the audit domain had many new problems,these questions change under the original theory frame are not easy to understand,thus the theory frame needs further to develop and thin,causes it to be more scientific.