风险导向审计研究

风险导向审计作为一种重要的审计理念和方法，随着“宁广夏事件”、“安然事件”等国内外审计失败事件的爆发，受到行业内外人士的关注。本文就现在审计界最为热门的这一主题进行了简单的探讨。从审计产生的原因开始探讨促成风险导向审计形成的缘由及基础，论述风险导向审计发展的类型及其特点、发展趋势，以及风险导向审计存在的利弊，并且阐述了我国风险导向审计的存在问题和解决对策。尽管现在的风险导向审计仍存在许多不足之处，但今后的审计方法发展趋势必将是风险导向审计，至于采取何种方法模式，有待于我们在实践中不断的摸索探讨。

A Study of Risk Based Audit

Along with auditing failure events, such as AnRan and NingGuangxia event, risk based audit which is an important auditing conception and method gains lots of attention. This article discusses risk based audit which is the most popular subject. Basing on the reason of auditing generation, this article first discusses the reason of generation of risk based audit. And then introduces the style and characteristic of development of risk based audit, tendency of development of risk based audit, the advantage and disadvantage of risk based audit. Last this article points out the problem of risk based audit in China, and raises the reformation. There are still have some problems in the risk based audit, however, the tendency of the auditing method will be the risk based audit in future. And of course we should work hard to find out which is the best risk based audit mode.