开展现代风险导向审计的几点思考

现代风险导向审计在国际上已经成为一种势不可挡的发展趋势。分析了我国实施现代风险导向审计存在的问题,以“四大”经验为鉴,探讨开展现代风险导向审计的有关对策加强宣传与培训,全面认识和掌握现代风险导向审计;提高注册会计师执业素质,改变事务所从业人员的结构;加强现代风险导向审计信息资源建设,降低审计成本;形成自己的一套现代风险导向审计方法。

Several Thoughts on Implementing Modern Risk-based Auditing

The modern risk-based auditing has already become an irresistible development tendency in the world. This paper analyzes the problems in implementing modern risk-based auditing and based on the experiences of the four biggest accounting companies, discusses related countermeasures for implementing modern risk-based auditing: to intensify publicity and training to understand and master modern risk-based auditing in an all-round way, to improve business qualities of CPAs and change the structure of practitioners in accounting offices, to strengthen the building of information resources of modern risk-based auditing and lower auditing costs, and to learn from the four biggest accounting companies and form a set of modern risk-based auditing methods of our own.