摘要
审计风险是审计需求者所获得的已审信息仍然存在重大错报的可能性,风险导向审计应以此风险为导向,且必须将此风险予以内化(模型化)才能实现审计目标。这种风险导向审计观不仅可以统合现有的各种风险导向审计观,还能完善现有审计准则的相关内容。
Auditing risk is the possibility of serious misstatement existing in the audited information received by those who asked for auditing. The risk-based auditing should be risk-oriented and should internalize （modeling） the risk so as to achieve the audit objectives. This concept of risk-based audit can not only integrate the various existing risk-based auditing concepts, but also improve the relevant content of the existing auditing standards.
出处
《当代财经》
CSSCI
北大核心
2009年第11期123-128,F0003,共7页
Contemporary Finance and Economics
