风险基础审计运用的探讨

风险基础审计是审计模式发展的最新形式。在审计实践中运用风险基础审计 ,可以有效地规避审计风险 ,提高审计工作效率和质量。本文论述了风险基础审计的特点、意义 ,在借鉴国外比较成熟的风险基础审计运用经验的基础上 ,对我国风险基础审计运用的基本程序进行了探讨。

RESEARCH INTO APPLICATION OF RISK-BASED AUDITING

Risk-based auditing is the latest form of the development of auditing model.Its application in auditing practice makes it possible to efficiently avoid auditing risk and enhance the efficiency and quality of auditing.This paper conducts research into the characteristics,and significance of risk-based auditing as well as the basic procedures of applying risk-based auditing in the context of China on the basis of experience of its application abroad,which is relatively more mature.