| 浅谈国外风险导向审计对我国的启示 |
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| 引用本文： | 邱红梅. 浅谈国外风险导向审计对我国的启示[J]. 中国对外贸易(英文版), 2010, 0(14) |
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| 作者姓名： | 邱红梅 |
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| 作者单位： | 大连佳益服装服饰有限公司 |
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| 摘 要： | 目前,风险导向审计模式的应用已经成为必然趋势,在这一背景下,本文通过对国内外风险导向审计的比较,主要借鉴美国和德国审计模式的创新思路,从国外审计模式与目标的历史演进、审计环境对审计模式的影响等几个方面,对国外现代风险导向审计模式的发展及现状进行了梳理分析,并且结合我国的实际情况对风险导向审计在我国的运用进行了对比分析.
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| 关 键 词： | 现代风险导向审计 审计模式 会计师事务所 |
The inspiration to China from the foreign risk-oriented audit |
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| Hongmei Qiu. The inspiration to China from the foreign risk-oriented audit[J]. China's Foreign Trade, 2010, 0(14) |
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| Authors: | Hongmei Qiu |
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| Abstract: | Based on the comparison of the home and abroad domestic risk-oriented audit, mainly from the thinking innovation of the America and Germany audit mode, the paper analyses the development and the situation of the foreign mode of the modem risk-oriented audit.And combining with the actual situation in our country, it also analyzes the using of the risk-oriented audit in our country. |
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