| 管理舞弊风险导向审计的发展及可行性 |
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| 引用本文： | 王章渊. 管理舞弊风险导向审计的发展及可行性[J]. 湖北工业大学学报, 2008, 23(6) |
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| 作者姓名： | 王章渊 |
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| 作者单位： | 湖北工业大学管理学院,湖北,武汉,430068 |
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| 摘 要： | 在对风险导向审计发展脉络进行归纳基础上,论述并简要比较了风险导向审计的三种模式:控制风险导向审计、商业风险导向审计和管理舞弊风险导向审计。通过对管理舞弊风险导向审计分析,提出管理舞弊导向风险审计是风险导向审计的新发展,具有可行性,是一种有效防范管理舞弊的有效审计方法。
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| 关 键 词： | 管理舞弊 风险导向 审计 可行性 |
The Development and Feasibility of Management Fraud Risk-oriented Audit Approach |
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| WANG Zhang-yuan. The Development and Feasibility of Management Fraud Risk-oriented Audit Approach[J]. Journal of Hubei University of Technology, 2008, 23(6) |
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| Authors: | WANG Zhang-yuan |
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| Affiliation: | WANG Zhang-yuan(School of Management; Hubei Univ.of Technology; Wuhan 430068; China); |
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| Abstract: | Three models are given in this paper by viewing the development of risk-oriented audit: controlling risk-oriented Audit,business-oriented audit and management fraud risk-oriented approach.Based on a brief discussion and comparison of three risk-based audits,the paper also points out that the management fraud risk-oriented audit is a new risk-based audit approach.It is a feasible method to prevent management fraud. |
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| Keywords: | management fraud risk-oriented auditing feasibility |
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