| 浅谈企业风险导向审计实务框架 |
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| 引用本文： | 胡国强,刘文汉. 浅谈企业风险导向审计实务框架[J]. 江汉石油职工大学学报, 2011, 24(1): 85-87 |
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| 作者姓名： | 胡国强 刘文汉 |
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| 作者单位： | 1. 中国石化集团公司审计局,北京,朝阳区,100728
2. 中国石化集团公司审计局武汉分局,湖北,武汉,430030 |
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| 摘 要： | 风险导向审计贯穿于审计过程的始终,它们以控制审计风险为中心,以评估重大错报风险为主线,以经营风险的评估为切入点,以评估剩余风险与重大错报风险的关系为重点,服务于企业的决策经营.建立企业风险导向审计实务框架是为了按照风险因素优先原则,引领审计工作的全过程,它是开展风险导向审计的程序和基本方法.
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| 关 键 词： | 企业 风险导向审计 控制风险 实务框架 |
On Practices Framework of Company's Risk-Oriented Auditing |
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| HU Guo-qiang,LIU Wen-han. On Practices Framework of Company's Risk-Oriented Auditing[J]. Journal of Jianghan Petroleum University of Staff and Workers, 2011, 24(1): 85-87 |
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| Authors: | HU Guo-qiang LIU Wen-han |
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| Affiliation: | HU Guo-qiang1,LIU Wen-han2(1.Auditing Bureau of SINOPEC,Chaoyang District,Beijing,100728,China,2.Wuhan Suboffice of Auditing Bureau of SINOPEC,Wuhan,Hubei,430030,China) |
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| Abstract: | Risk-oriented auditing runs through the whole auditing process.It serves company's managerial decision-making with controlling auditing risk as a core,assessing material misstatement risks as a mainline,evaluating business risks as a pointcut and estimating the relations of residual risks and material misstatement risks as a key point.Building practices framework of company's risk-oriented auditing is to guide the whole process of auditing work according to rule of priority for risk factors.It is the proced... |
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| Keywords: | Enterprise Risk-Oriented Auditing Risk Control Practices Framework |
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