浅论风险导向审计及其在我国的运用

时间:2020-09-11 10:04:10 会计毕业论文 我要投稿

浅论风险导向审计及其在我国的运用

毕业论文

浅论风险导向审计及其在我国的运用

摘  要:近年来,现代风险导向审计作为1种新的审计方法已成为备受审计职业界关注的热点问题。风险导向审计是1种新型的.、多维的审计模式,他以审计风险理论作为理论基础,在审计全过程的各个阶段都利用审计风险模型,对各种审计风险进行全面地、动态的分析与控制,并以此为基础恰当的计划和指导审计工作,从而高效率、低风险的完成全部审计任务,达到设定的审计目标。目前,我国也正在总结国内外风险导向审计研究成果,借鉴国际审计准则的最新发展,加紧起草风险审计准则,计划以审计风险准则为中心,完善审计准则。因此,深入了解国际风险导向审计的产生原因及研究其在我国的运用就有了特殊重要的意义。通过探讨风险导向审计的界定和特点,及其产生的原因,据此对我国开展风险导向审计的必要性及主要障碍进行研究,并对在我国如何实行风险导向审计提出意见。

关键词:风险导向审计;审计风险;审计模式

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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