现代风险导向审计实务探讨  

Exploration of Modern Risk Oriented Audit Practice

作　　者：丁丁[1] DING Ding(Anhui Audit College,Hefei 230601,Anhui)

机构地区：[1]安徽审计职业学院,安徽合肥230601

出　　处：《湖南工业职业技术学院学报》2024年第4期32-35,46,共5页Journal of Hunan Industry Polytechnic

基　　金：2022年安徽省高校学科(专业)拔尖人才学术资助重点项目(项目编号:gxbjZD2022161)。

摘　　要：随着经济社会的持续快速发展,现代风险导向审计迎来崭新局面,如何立足时代背景,全面优化提升审计工作质效,满足高标准审计要求,备受业内关注。基于此,本文通过介绍现代风险导向审计的内涵,分析现代风险导向审计的计划、实施和完成等流程。在探讨审计环境、审计规范与信息化建设等方面存在的问题及原因的基础上,结合相关实践经验,提出优化内部审计环境、完善风险导向内部审计规范、加强内部审计信息化建设、建立完善的审计人才管理制度等优化路径。With the sustained and rapid development of the economy and society,modern risk oriented auditing has ushered in a new situation.It has received great attention from the industry that how to base on the background of the times,comprehensively optimize and improve the quality and efficiency of auditing work,meet high standard auditing requirements.Based on this,by introducing the connotation of modern risk-oriented auditing,analyze the planning,implementation,and completion processes of modern risk-oriented auditing.On the basis of exploring the problems and reasons in the audit environment,audit standards,and information construction,combined with relevant practical experience,this paper proposes optimization paths such as optimizing the internal audit environment,improving risk oriented internal audit standards,strengthening internal audit information construction,and establishing a sound audit talent management system.

关 键 词：风险导向 审计实务 难点问题 方法策略 

分 类 号：F239.1[经济管理—会计学]