审计模式演进及发展的路径分析

审计模式的变革体现了我国的现实需要和国际趋同,风险导向审计模式突破了传统范畴,适应了新形势的要求。审计模式的演进和发展对提升我国的审计质量,发展我国审计事业具有现实意义。本文从审计模式演进的背景入手,介绍了风险导向审计模式的特点与种类,分析了审计模式变革在新审计准则中的体现及现代风险导向审计存有问题及现状。

An Analysis on the Progress and Development of Auditing Approach

The progress of auditing approach indicates the realistic demand and the going to consistent with international accounting principles in our country, Risk-oriented audit model breaks through the traditional category and adapts for the requirement of new situation. The progress and development of auditing approach have great significance to improve the quality of auditing and develop the auditing cause of our country,This article introduces the characteristic and category of modern risk-oriented audit model and analysis the transform of auditing approach shown in the new auditing principle and the actual state of affairs in modern risk-oriented audit on the base of backing the background of development of auditing approach.