风险导向审计在我国企业审计中的应用  

Application of Risk-Based Auditing in Chinese Enterprise Auditing

作　　者：张玥 Yue Zhang(EY Huaming(Special General Partnership)Yunnan Branch,Kunming,Yunnan,650000,China)

机构地区：[1]安永华明会计师事务所(特殊普通合伙)云南分所,云南昆明650000

出　　处：《经济管理学刊（中英文版）》2024年第2期105-109,共5页Economic Management Journal

摘　　要：本文主要探讨了风险导向审计在我国企业审计中的应用。首先阐述了风险导向审计自身的特征,主要包括风险导向审计的工作焦点发生转移、风险导向审计过程中心发生偏转、由直接转为间接。其次,分析了风险导向审计在企业审计工作中的实施步骤。再次,提出了企业提高风险导向内部审计工作的应用措施,主要包括完善企业的内控管理体系、健全审计工作的规章制度、提高审计人员的专业水平等措施。通过本研究,期望能为我国企业在实施风险导向审计时提供有益的参考与借鉴。This paper mainly discusses the application of risk-based audit in our country's enterprise audit.First of all,this paper expounds the characteristics of risk-oriented audit itself,including the shift of the focus of risk-oriented audit,the deflection of the risk-oriented audit process center,from direct to indirect.Secondly,it analyzes the implementation steps of risk-oriented audit in enterprise audit work.Thirdly,it puts forward the application measures for enterprises to improve the risk-oriented internal audit work,mainly including improving the internal control management system of enterprises,perfecting the rules and regulations of audit work,improving the professional level of auditors and other measures.Through this study,it is expected to provide beneficial reference and reference for Chinese enterprises in the implementation of risk-oriented audit.

关 键 词：风险导向审计 企业审计 应用措施 

分 类 号：F23[经济管理—会计学]