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| 试论现代风险导向审计理论及其在我国的运用 | |
| 引用本文： | 张琦,孟丽青,王丽. 试论现代风险导向审计理论及其在我国的运用[J]. 北方工业大学学报, 2006, 18(2): 30-34 |
| 作者姓名： | 张琦 孟丽青 王丽 |
| 作者单位： | 1. 北京交通大学经济管理学院,100044,北京海淀 2. 北方工业大学财务处,100041,北京石景山 3. 华北广播电视学院,030002,山西太原 |
| 摘 要： | 现代风险导向审计模式作为一种重要的审计理念和方法,弥补了传统风险导向审计方法的缺陷,在理论和实务方面都具有积极的作用。本文分析了现代风险导向审计的确立和内涵,并对在我国如何利用现代风险导向审计模式,改革目前的审计实践提出一些建议。 |
| 关 键 词： | 现代风险导向审计 系统理论 审计风险 |
| 收稿时间： | 2005-06-16 |
| 修稿时间： | 2005-06-16 |
Risk-based Audit Model and Its Application |
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| Zhang Qi. Risk-based Audit Model and Its Application[J]. Journal of North China University of Technology, 2006, 18(2): 30-34 | |
| Authors: | Zhang Qi |
| Affiliation: | School of Economics and Management, Beijing Jiaotong University, 10044,Beijing, China |
| Abstract: | As an important audit technique,the contemporary risk-based audit model compensates for the limitation of the traditional one,which plays a positive role in both academic and practical aspects.This article analyses the foundation and connotation of the contemporary risk-based audit model,and gives some advise on how to use contemporary risk-based audit model to reform audit practice in China. |
| Keywords: | contemporary risk-based audit systemic theory audit risks |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |