| 现代风险导向审计及其在我国的运用 |
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| 引用本文： | 郭静娟. 现代风险导向审计及其在我国的运用[J]. 沙洲职业工学院学报, 2010, 13(3): 32-35 |
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| 作者姓名： | 郭静娟 |
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| 作者单位： | 沙洲职业工学院,江苏张家港215600 |
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| 摘 要： | 分析了现代风险导向审计模式的产生背景、特征及技术优势,探讨了现代风险导向审计在我国的应用,指出现阶段我国发展风险导向审计的难点和面临的挑战,并提出了发展现代风险导向审计的相应对策。
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| 关 键 词： | 审计风险 审计质量 制度基础审计 现代风险导向审计 |
Analysis on Risk-oriented Auditing and its Application in China |
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| GUO Jing-juan. Analysis on Risk-oriented Auditing and its Application in China[J]. Journal of Shazhou Polytechnical Institute of Technology, 2010, 13(3): 32-35 |
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| Authors: | GUO Jing-juan |
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| Affiliation: | GUO Jing-juan ( Shazhou Professional lnstitute of Technology, Zhangjiagang 215600, China) |
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| Abstract: | This paper analyzes the background, characteristics and technological advantages of modem risk-oriented audit model. The paper explores the applying situation of the risk-oriented audit in China and points out the difficulties and challenges of the development of risk-oriented audit in China. Finally, related countermeasures are proposed accordingly. |
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| Keywords: | audit risk audit quality system-based audit modem risk-oriented audit |
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