风险评估结果与进一步审计程序衔接探讨

风险导向审计的内容包括风险评估和风险应对两部分,文章在分析了风险应对是风险导向审计的核心环节的基础上,重点探讨了两者该如何衔接,并结合实例进行了论证。希望通过该问题的探讨,能够提高风险导向审计方法在实际工作中的运用效果。

Discussion on the Cohesion of the Risk Assessment Results and Further Audit Procedures

Based on the analysis of the evaluation of the risks of material misstatement of the design and imple-mentation of the audit program is the core of risk oriented audit, the convergence is discussed as major empha-sis, and a practical example is demonstrated. Using effect can improve the risk oriented audit approach inpractical work, through the discussion of this issue.