现代风险导向审计之“风险”探析  

Research on the Risk of Modern Risk-oriented Audit

作　　者：陈建[1,2] 

机构地区：[1]湖南农业大学经济学院,湖南长沙410128 [2]湖南财经高等专科学校会计系,湖南长沙410205

出　　处：《邵阳学院学报（社会科学版）》2009年第6期52-54,共3页Journal of Shaoyang University:Social Science Edition

基　　金：湖南省教育厅教学改革研究资助课题"审计模拟实验教学创新研究"(湘教通[2008]263号;序号265)

摘　　要：风险导向审计作为现代审计技术的创新,其科学性和应用价值得到越来越多审计理论界和实务界人员的理解和认可。为更深入地理解这一现代审计理念和方法,文章拟从不同的角度对风险导向审计之"风险"的概念进行剖析,指出战略论、系统论是风险导向审计之风险的概念基础。Risk - oriented audit of the audit as a modem technological innovation, its scientific and applied value are more and more understandable and recognized by the profession of auditing theory and practice, For people in - depth understanding the modem audit concepts and methods, this paper will analysie the concept of the ＂risk＂ of risk - oriented audit from different perspective, pointing out that the strategic theory, systems theory is the conceptual basis of risk of risk - oriented audit.

关 键 词：风险导向 审计风险 经营风险 战略论 

分 类 号：F239.1[经济管理—会计学]