现代风险导向审计对国家审计风险控制的启示

我国发布的审计风险准则征求意见稿提出了新的审计风险模型:审计风险取决于重大错报风险和检查风险,昭示我国民间审计将全面实行现代风险导向审计模式。本文通过比较国家审计风险和民间审计风险的异同,以期发现民间审计实行的现代风险导向审计模式对控制国家审计风险值得借鉴的地方,以完善我国国家审计对风险控制的措施。

Revelation of modern risk-oriented auditing to state audit risk control

the state expose draft of audit risk principle released recently brings us a new audit risk model, which shows that the audit risk depends on the risk of serious misreporting and checking and our non-governmental audit will bring modern risk=oriented audit model all-around into effect. This article compares the state audit risk and non-governmental audit-risk, hope to find some useful references for and improve state audit risk-controlling from the modern risk=oriented audit model carried by non-governmental audit.