| 对审计风险与审计证据关系的认识 |
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| 引用本文： | 张瑜.对审计风险与审计证据关系的认识[J].石家庄经济学院学报,2003,26(2):136-138. |
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| 作者姓名： | 张瑜 |
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| 作者单位： | 重庆邮电学院,管理会计与财务管理教学部,重庆,400065 |
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| 摘 要： | 从审计风险的内涵着手，通过对风险模型及其应用的分析和阐述，探讨审计人员在审计各操作步骤中所关注的审计风险不同内涵与审计证据之间的关系。
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| 关 键 词： | 审计风险 审计证据 关系 风险模型 审计人员 独立审计 中国 |
| 文章编号： | 1007-6875(2003)02-0136-03 |
| 修稿时间： | 2002年12月10 |
Realization of the Relation between Auditing Risk and Auditing Evidence |
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| ZHANG Yu.Realization of the Relation between Auditing Risk and Auditing Evidence[J].Journal of Shijiazhuang University of Economics,2003,26(2):136-138. |
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| Authors: | ZHANG Yu |
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| Abstract: | Starting with the meaning of auditing risk, the article studies the reladons between auditing evidence and different meaning of auditing risk, which auditors emphasizes on in different operating steps, by analyzing and stating the risk modei as well as its application. |
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| Keywords: | audidng risk auditing evidence risk element |
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