现代风险导向审计模式运用及其研究  

The use of modern risk-based audit mode and its study

作　　者：杨明增[1] 任庆玲[1] 

机构地区：[1]山东财经大学

出　　处：《中国注册会计师》2015年第3期95-99,3,共5页The Chinese Certified Public Accountant

基　　金：教育部人文社会科学研究规划基金项目(批准号:11YJA790179;教育部);山东省自然科学基金资助项目(批准号:ZR2010GM010;山东自然科学基金委员会)的成果

摘　　要：现代风险导向审计模式的运用被认为是审计领域的一场技术革命,其效果备受关注。本文回顾和梳理了国内外现代风险导向审计运用的相关实证研究成果,研究证据表明:客户经营风险的评估对识别和评估重大错报风险具有积极的作用;战略分析方法有助于经营风险和重大错报风险的评估;实务中审计风险模型的作用有限,更多的是指导审计计划的一个概念性模型;现代风险导向审计的实施增强了审计人员对审计结果的信心,也增加了会计师事务所的审计投入。The use of modern risk-based audit mode is considered as a technical revolution and receives wide attention. The article reviews the achievements of related empirical studies of the use of modern riskbased audit at home and abroad, which shows that the assessment of client business risk plays a positive role for assessing the risk of material misstatement; the strategic analysis method is helpful in the assessment of business risk and material misstatement risk; audit risk model plays limited role in practice, but is more like a conceptual model guiding audit plan; the implementation of modern risk-based audit enhances auditor's confidence to the result of audit, meanwhile, increases the input of the accounting firms.

关 键 词：现代风险导向审计模式 经营风险 战略分析 

分 类 号：F239.4[经济管理—会计学]