| 审计模式的新境界:现代风险导向审计 |
| |
| 引用本文： | 付胜,王炳华. 审计模式的新境界:现代风险导向审计[J]. 东北财经大学学报, 2005, 0(4): 43-45 |
| |
| 作者姓名： | 付胜 王炳华 |
| |
| 作者单位： | 东北财经大学,会计学院,辽宁,大连,116025;东北财经大学,会计学院,辽宁,大连,116025 |
| |
| 摘 要： | 现代风险导向审计是一种新的审计模式,它是审计技术方法在系统理论和战略管理理论上的重大创新.为了适应这种新的审计模式,国际审计准则已经作了大量的修订,我国为此也正准备完善独立审计准则.推行现代风险导向审计势在必行.
|
| 关 键 词： | 现代风险导向审计 系统理论 战略管理理论 |
| 文章编号： | 1008-4096(2005)04-0043-03 |
| 修稿时间： | 2005-05-18 |
The New State of Auditing Mode:Modern Risk-Oriented Auditing |
| |
| Fu Sheng,WANG Bing-hua. The New State of Auditing Mode:Modern Risk-Oriented Auditing[J]. Journal of Dongbei University of Finance and Economics, 2005, 0(4): 43-45 |
| |
| Authors: | Fu Sheng WANG Bing-hua |
| |
| Abstract: | Modern Risk-Oriented Auditing,as a new kind of auditing concept and mode,is a great innovation of auditing technology in systematic theory and strategic management theory.In view of this new auditing mode,the international auditing rules have been greatly modified. Accordingly,China is also preparing for improving the independent auditing rules.The implementation of Modern Risk-Oriented Auditing is an inevitable trend. |
| |
| Keywords: | Modern Risk-Oriented Auditing systematic theory strategic management theory |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
