国家审计风险模型构建及其应用研究  

Research on the National Audit Risk Model and Its Application Based on the Theory of Fraud

作　　者：戚振东[1] 

机构地区：[1]南京审计学院国际审计学院,江苏南京211815

出　　处：《审计与经济研究》2011年第6期26-30,共5页Journal of Audit & Economics

基　　金：江苏省高校哲学社会科学重点研究基地重大招标项目(2009);2010年教育部人文社会科学研究规划项目(10YJA790182)

摘　　要：审计风险模型是指导审计人员开展审计工作的理论分析出发点。国家审计风险与社会审计风险存在实质性差异。国家审计风险具有风险评估外在压力不足、经济业务活动微观查处责任等特征。从舞弊动因出发,国家审计风险由错误风险、舞弊风险和检查风险构成。应用国家审计风险模型,审计人员应在分析建设项目参与各方舞弊可能性的基础上,从审计成本、审计效率的综合角度考虑确定跟踪审计的介入时间。The model of audit risk guides the auditor to carry out the audit work.There is material difference between the risk of national audit and the audit risk of public audit.National audit has its insufficient external pressure,reveals the audit responsibility of fraud,and acts as its disclosing characteristics.Based on the analysis of the theory of fraud,this article insisted that the model of national audit risk include the component of risk of error,risk of fraud,and the risk of detection.Using this risk model,the article analyzes the choice of the intervening time of track audit.

关 键 词：国家审计 国家审计风险 舞弊动因 免疫系统功能 审计创新 舞弊风险 审计风险模型 

分 类 号：F239.43[经济管理—会计学]