摘要
随着社会经济的发展和企业经营的复杂化,传统风险导向审计方法已经难以适应社会的需要,现代风险导向审计应运而生。本文从审计风险模式的演变入手,从审计准则和审计实务两个方面介绍了风险导向审计的最新发展,并在此基础上提出对我国的启示和借鉴之处。
With the social and economic development and the complication of enterprises＇ operations, modem risk - oriented audit comes into being. This paper begins with the evolution of audit risk model, introducing the latest development of the risk - oriented audit in two aspects： standards and practice. This paper then points out what the risk - oriented audit reveals to China and what China should learn from it.
出处
《山东财政学院学报》
2006年第3期70-74,共5页
Journal of Shandong Finance Institute
