现代风险导向审计探讨  

Probe into Modern Risk-oriented Audit

作　　者：马贤明[1] 郑朝晖[1] 

机构地区：[1]上海国家会计学院远程教育学院,上海201702

出　　处：《审计与经济研究》2005年第1期9-13,共5页Journal of Audit & Economics

摘　　要：国内外新修订的审计准则都力求体现现代凤险导向审计的精砷 本文探讨了现代风险导向审计的特点,提出了研究基础风险审计模式,在研究阶段实现企业分析和风险评估功能,最大限度深入了解客户,以充分识别和评估会计报表重大错报风险。International Standard on Audit (ISA) has revised its audit risk standards which embody the spirit of modern audit orientation. This paper studies the characteristics of modern risk-oriented audit and puts forward some basic models for risk audit. To identify and assess the risk of material misstatement in financial report and understand clients deeply, the authors maintain, enterprise analyses and risk assessment should be realized in the research phase.

关 键 词：风险导向审计 错报 风险审计 企业分析 会计报表 客户 审计准则 新修订 研究基础 限度 

分 类 号：F239[经济管理—会计学] F270[经济管理—国民经济]