信息化环境下风险导向审计模式的模型选择  

Model Choice of Risk-based Audit Mode in Information Technology Environment

作　　者：韩冬梅[1] 杨峰[1] 

机构地区：[1]南通航运职业技术学院,江苏南通226010

出　　处：《武汉商业服务学院学报》2011年第2期23-26,共4页Journal of Wuhan Commercial Service College

摘　　要：风险导向审计早已成为审计发展的新趋势。伴随信息技术的迅猛发展,被审计单位所处的审计环境日益信息化,这对风险导向审计模型提出了新要求。新风险导向审计模型中引入了重大错误风险和风险警示系数,与现代风险导向审计模型不同。Risk-based audit has become the new trend.With the rapid development of information technology,the environment of the audited entity is more information,which put forward new requirements to risk-based auditing model.New risk-based audit model,the introduction of a major error factor of risk and risk alerts,is different from the modern risk-based audit model.

关 键 词：风险导向审计 信息化审计风险 新风险导向审计模型 

分 类 号：F23[经济管理—会计学]