| 试析新审计准则体系的审计模式 |
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| 引用本文： | 邵青红. 试析新审计准则体系的审计模式[J]. 特区经济, 2007, 0(3): 284-285 |
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| 作者姓名： | 邵青红 |
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| 作者单位： | 西藏大学,经济管理学院,西藏,拉萨,850000 |
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| 摘 要： | 风险导向审计模式经历了多年发展,其理论基础、技术方法日益完善。我国新颁布的审计准则体系就建立在风险导向审计模式之上,这有助于我国审计业的发展,拉近我国注册会计师行业标准与国际审计准则的距离。
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| 关 键 词： | 新审计准则 审计模式 风险导向审计 |
On new auditing guideline system''''s auditing mode |
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| Shao Qing Hong. On new auditing guideline system''''s auditing mode[J]. Special Zone Economy, 2007, 0(3): 284-285 |
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| Authors: | Shao Qing Hong |
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| Abstract: | The risk-oriented andit mode has experienced many year development, its rationale, the technical method consummate day by day. Our country, new promulgatiun audit criterion system on the establishment above the risk-oriented audit mode , this is helpful audits development in our country the development, pulls closer our country chartered accountant the protession standard and the international audit criterion distance. |
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| Keywords: | New audit criterion audit mode risk-oriented audit inode |
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