淺論風(fēng)險導(dǎo)向?qū)徲嫾捌湓谖覈倪\(yùn)用
畢業(yè)論文
淺論風(fēng)險導(dǎo)向?qū)徲嫾捌湓谖覈倪\(yùn)用
摘 要：近年來，現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬜鳛?種新的審計方法已成為備受審計職業(yè)界關(guān)注的熱點(diǎn)問題。風(fēng)險導(dǎo)向?qū)徲嬍?種新型的.、多維的審計模式，他以審計風(fēng)險理論作為理論基礎(chǔ)，在審計全過程的各個階段都利用審計風(fēng)險模型，對各種審計風(fēng)險進(jìn)行全面地、動態(tài)的分析與控制，并以此為基礎(chǔ)恰當(dāng)?shù)挠媱澓椭笇?dǎo)審計工作，從而高效率、低風(fēng)險的完成全部審計任務(wù)，達(dá)到設(shè)定的審計目標(biāo)。目前，我國也正在總結(jié)國內(nèi)外風(fēng)險導(dǎo)向?qū)徲嬔芯砍晒�，借鑒國際審計準(zhǔn)則的最新發(fā)展，加緊起草風(fēng)險審計準(zhǔn)則，計劃以審計風(fēng)險準(zhǔn)則為中心，完善審計準(zhǔn)則。因此，深入了解國際風(fēng)險導(dǎo)向?qū)徲嫷漠a(chǎn)生原因及研究其在我國的運(yùn)用就有了特殊重要的意義。通過探討風(fēng)險導(dǎo)向?qū)徲嫷慕缍ê吞攸c(diǎn)，及其產(chǎn)生的原因，據(jù)此對我國開展風(fēng)險導(dǎo)向?qū)徲嫷谋匾约爸饕系K進(jìn)行研究，并對在我國如何實(shí)行風(fēng)險導(dǎo)向?qū)徲嬏岢鲆庖姟?/FONT>
關(guān)鍵詞：風(fēng)險導(dǎo)向?qū)徲�；審計風(fēng)險；審計模式
On the Risk-oriented Audit and It’s Application in China
Abstract: In recent years, The modern risk-oriented audit as a new audit methodology has become a hot issue of concern by auditing profession. Risk-based audit is a new, multi-dimensional audit model which based on the theory of risk-oriented audit ,which make use of risk audit model, Risk-oriented audit comprehensive and dynamic control and analysis the various audit and work. On this base plan and guide the audit to complete all tasks efficient and low-risk to achieve the audit objective. Currently, the country is also summed up domestic and international risk-based audit results, refer to the latest audit guidelines, step up efforts to draft guidelines for the audit risk, the scheme has audit criteria for intermediate risk, improve auditing standards. Therefore, in-depth understanding of the international audit risk-oriented causes and study its use in China will have a special significance. By exploring risk-based audit of the definition and characteristics, and the causes Accordingly right direction our audit risk and the need for major obstacle to the study, also in how to implement risk-based audit opinions.
Keywords：Risk-oriented audit; Audit Risk; The mode
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