管理舞弊与风险导向审计模式

管理舞弊引发的审计失败对传统风险导向审计模式提出了严重挑战,危及到审计职业的生存与发展。审计界虽然通过修订审计准则对其进行了改良,但改良后的风险导向审计模式仍然存在不可忽视的缺陷。为此,本文提出,风险导向审计应当继续更新审计理念,即引入舞弊推定和心证,以切实提高审计师揭露管理舞弊的能力。

Management embezzlement and risk orientation auditing mode

Audit failure caused by management fraud is a challenge to risk-oriented audit model,and it is badly endangering the survival and development of audit profession.The audit profession has emended auditing standards to improve the risk-oriented audit model,but the emended risk-oriented audit model still has limitations.So,we bring forward that risk-oriented audit model should be updated through importing the idea of presumption of fraud and assuredness to improve auditors'ability to reveal management fraud.