审计风险与风险导向审计  

Audit Risk and Risk Leading Audit

作　　者：秦荣生 

机构地区：[1]国家会计学院,北京101312

出　　处：《当代财经》2003年第7期83-88,共6页Contemporary Finance and Economics

摘　　要：系统导向审计的缺陷及规避审计风险是风险导向审计产生的原因;在风险导向审计时应运用审计风险模型,克服其局限性,强化审计风险管理;风险导向审计的基本程序仍为计划阶段、实施阶段和报告阶段,但在具体内容上与系统导向审计有较大的差别;风险导向审计的基本方法有:审计风险评估、分析性复核、控制测试、交易业务实质性测试和余额细节测试。The causes of risk leading audit production a re the weakness of system leading audit and audit risk escape.When doing risk l eading audit,using audit risk model to surmount the limitations and strengthen audit risk control.The basic programs of risk leading audit are planning stag e,implement stage and report stage,compare with system leading audit,it has great contents.The basic methods of risk leading audit are:audit risk appraisa l,analytic check,control text,transaction text and remaining amount text.

关 键 词：审计风险 风险导向审计 系统导向审计 

分 类 号：F239.43[经济管理—会计学]