摘要
随着现代审计的发展,风险越来越成为审计工作考虑的一个中心问题。无论是传统的审计风险模型还是国际注册审计师协会发布的最新的审计风险模型都是在传统的审计环境下,对于审计风险模式的界定和计量。在网络经济条件下,原来的风险模型面临重构我国的注册会计师应采取有效措施,积极应对新的风险。
With the developing of modem audit, risk is more and more becoming a central issue of audit work. Whether traditional audit risk model or the newest audit risk model issued by International Register Audit Association are to define and to calculate audit risk mode under traditional audit environment. Under network economy condition, original risk models face to be reconstructed. China＇ s registered accountants should use effective measures to actively face the new risk.
出处
《重庆工商大学学报（社会科学版）》
2006年第2期47-51,共5页
Journal of Chongqing Technology and Business University：Social Science Edition
