摘要
本文从风险导向审计产生的背景入手,阐述了风险导向审计模式和内涵,分析了风险导向审计的特点,然后分析风险导向审计存在的问题,进而提出采取相应的措施来改善和发展风险导向审计。
This paper generates from the risk oriented audit background,expounds the risk oriented audit mode and connotation,analyzes the characteristics of risk oriented audit,then analyzes the problems in risk oriented audit,and put forward the corresponding measures to improve and develop the risk guide audit.
出处
《南昌教育学院学报》
2013年第9期190-,194,共2页
Journal of Nanchang College of Education
关键词
风险导向审计
审计环境
注册会计师
risk oriented audit
audit environment
certified public accountants
