现代风险导向审计探析

从审计模式的发展过程探讨了风险导向审计的形成及其发展,论述了现代风险导向审计背景及传统风险导向审计缺陷、现代风险导向审计与传统风险导向审计的比较,指出了现代风险导向审计在我国应用过程中所存在的问题和针对这些问题所提出的一些对策。

Auditing Analysis of Modern Risk Leading

Forming and developing of risk leading auditing are discussed from developing process of auditing pattern. Disadvantage of traditional risk leading auditing and modern risk leading auditing, comparison of modern risk leading auditing and traditional risk leading auditing are discussed. Problems existing in the application of modern risk leading auditing in our country are discussed and countermeasures for these problems are also provided.