| 论诉讼风险起点审计 |
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| 引用本文： | 黄申. 论诉讼风险起点审计[J]. 审计与经济研究, 2007, 22(2): 17-20,56 |
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| 作者姓名： | 黄申 |
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| 作者单位： | 西安交通大学,管理学院,陕西,西安,710049 |
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| 摘 要： | 风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。文章采用演绎方法，分析基于重大错报的审计模式的缺陷，提出建立以诉讼风险为起点的新审计模式，并以此为基础将被审计单位的经营风险予以尽可能地揭示，从而有效化解会计师事务所的审计风险。
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| 关 键 词： | 审计风险 报表风险 经营风险 诉讼风险 |
| 文章编号： | 1004-4833（2007）02-0017-04 |
| 修稿时间： | 2006-11-07 |
Auditing in Lawsuit Risks |
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| HUANG Shen. Auditing in Lawsuit Risks[J]. , 2007, 22(2): 17-20,56 |
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| Authors: | HUANG Shen |
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| Abstract: | Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks. Based on a deductive method, this paper first analyses the limitation of material error auditing pattern, and then puts forward a new type of auditing pattern on the basis of lawsuit risks and finally discloses the business risks of audited unit to avoid effectively the auditing risks of CPAs. |
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| Keywords: | auditing risks statement risks business risks lawsuit risks |
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