现代审计风险模型的演进与应用研究  

作　　者：杨晓宇[1] 

机构地区：[1]山东财经大学会计学院,山东济南250000

出　　处：《中国国际财经（中英文版）》2018年第1期23-25,共3页China International Business

摘　　要：文章从现代审计风险模型的原理出发，首先详细描述了现代审计风险模型的理论基础。其次，文章阐述了现代审计风险模型的具体应用，并对应用中的各要素进行具体阐述，确保该模型能够实现其风险导向作用。审计人员可以通过制定合理的审计计划和实施有效审计程序，并在获取审计证据的过程中恰当合理运用职业判断，以将审计风险降至可接受水平。最后，对模型中各影响因素进行透彻分析，透析现代审计风险模型应用中的局限性，并提出相应政策性建议。Starting from the principle of modem audit risk model, the paper first describes the theoretical basis of the modem audit risk model in detail. Secondly, the article expounds the specific application of the modem audit risk model, and elaborates the elements in the application to ensure that the model can achieve its risk oriented role. Auditors can reasonably and reasonably apply occupational judgement in the process of obtaining audit evidence by making reasonable audit plans and implementing effective audit procedures, so as to reduce audit risk to acceptable level. Finally, the impact factors of the model are thoroughly analyzed, and the limitations of the application of modem audit risk model are analyzed, and the corresponding policy suggestions are put forward.

关 键 词：审计风险模型 审计风险 检查风险 

分 类 号：F239.4[经济管理—会计学]