ERM-IF、现代风险导向审计对CPA审计风险管理的影响

随着社会各界对审计产品质量的依赖程度越来越高,注册会计师面临的审计风险已大大超越了最初的水平.如何识别、评估、规避审计风险,有效管理审计风险,成为注册会计师行业亟待研究的问题.2004年,美国COSO委员会发布了《企业风险管理整合框架》,提供了风险管理的一种范式.对注册会计师审计风险的管理具有积极的意义,文章就整体风险管理综合框架与现代风险导向审计模式的融合、注册会计师如何运用整体风险管理综合框架进行审计风险管理进行了深入的阐述.

Revelation of ERM-IF and Modern Risk-oriented Auditing to CPA's Audit Risk Management

As the community of audit quality products increasingly dependent on high,facing the CPA audit risk has now gone far beyond the initial level.How to identify,assess and avoid audit risk,effective risk management audit,a CPA industry need research.In 2004,the United States COSO Committee promulgated the "integrated enterprise risk management framework" to provide a risk management paradigm.The CPA Audit Risk management has positive significance,the paper on the comprehensive risk management framework audit a...