【摘要】 随着社会经济的发展和企业经营的复杂化,传统风险导向审计方法已经难以适应社会的需要,现代风险导向审计应运而生。本文从审计风险模式的演变入手,从审计准则和审计实务两个方面介绍了风险导向审计的最新发展,并在此基础上提出对我国的启示和借鉴之处。更多还原

【Abstract】 With the social and economic development and the complication of enterprises’ operations,modern risk-oriented audit comes into being. This paper begins with the evolution of audit risk model,introducing the latest development of the risk-oriented audit in two aspects: standards and practice. This paper then points out what the risk-oriented audit reveals to China and what China should learn from it.更多还原