风险导向审计模式辨析  

Analysis on Risk-based Auditing

作　　者：王泽霞[1] 邓川[2] 

机构地区：[1]杭州电子科技大学财经学院,浙江杭州310037 [2]浙江财经学院会计学院,浙江杭州310018

出　　处：《财经论丛（浙江财经学院学报）》2006年第2期84-89,共6页

基　　金：国家自然科学基金资助项目(70372067);中国博士后科学基金会资助项目(2005037136);国家社科基金资助项目(02CJY007)

摘　　要：如何正确认识风险导向审计再次成为国内学者和实务界争议的焦点。本文就审计理论界和实务界对风险导向审计所持不同观点进行梳理,归纳出控制风险导向审计、经营风险导向审计、诉讼风险导向审计和重大错报风险导向审计四种观点,并对此进行了评析,认为重大错报风险导向审计是真正体现了审计的本质目标。How to understand risk-based audit （RBA） has become a disputed focus among domestic researchers and the profession. This paper sums up four different points in theory and practice about RBA： control-risk-based audit, business-risk-based audit, litigation-risk-based audit and material-misstatement-risk-based audit, For the first three points, the theoretical defects and practical difficulty are pointed out, We think that material-misstatement-risk-based audit embodies the substance of audit,

关 键 词：风险导向审计 控制风险 经营风险 诉讼风险 重大错报风险 管理舞弊 

分 类 号：F239.0[经济管理—会计学]