| 现代风险导向审计理论创新探析 |
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| 引用本文： | 高民芳,钱秦之.现代风险导向审计理论创新探析[J].西安工程科技学院学报,2006,20(5):611-614. |
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| 作者姓名： | 高民芳 钱秦之 |
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| 作者单位： | [1]西安工程大学,管理学院,陕西西安710048 [2]西安工程大学财务处,陕西西安710048 |
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| 摘 要： | 结合我国最新颁布的审计准则,运用理论推理和比较分析的方法,阐释了现代风险导向审计的内涵与实质.指出现代风险导向审计是审计技术方法在系统理论和战略管理理论基础上的重大创新,其创新主要包括理念创新和方法创新2个层次的8个方面.对其各个创新点进行了详细的分析,以推动现代风险导向审计在我国的实施和发展.
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| 关 键 词： | 风险导向审计 内涵 创新点 |
| 文章编号： | 1671-850X(2006)05-0611-04 |
| 修稿时间： | 2006年6月10日 |
Study on the theoretical innovation of modern risk-oriented audit |
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| GAO Min-fang,QIAN Qin-zhi.Study on the theoretical innovation of modern risk-oriented audit[J].Journal of Xi an University of Engineering Science and Technology,2006,20(5):611-614. |
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| Authors: | GAO Min-fang QIAN Qin-zhi |
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| Abstract: | Using the methods of comparison and theoretical inference,the inherent meaning of modern risk-oriented audit is interpreted according to the newest auditing principles of China.Based on the pointview that as a new kind of auditing concept and mode,modern risk-oriented audit is a great innovation of auditing technology in systematic theory and strategic management theory,eight innovation ideas and methods about modern risk-oriented audit are discussed in detail,which would do favour to the utilization and development of modern risk-oriented audit in China. |
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| Keywords: | risk-oriented audit inherent meaning innovation idea and method |
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