风险导向审计的认识误区

“银广夏”和“安然”事件后,会计学术界对风险导向审计予以了特别关注,并对风险导向审计的相关概念、本质及程序和方法等进行了全面探讨,这种探讨有利于审计理论的创新与发展;同时多元化概念的并存也会造成审计人员的无所适从。认识上的不统一、理解上的差异不利于风险导向审计在我国审计实践中的运用、发展和创新。文章通过对相关文献的归纳,总结出风险导向审计的五大认识误区。

Misunderstanding Zones of the Risk Guidance Auditing

After the "YinGuangXia" and the "AnRan" accidents, the domestic accounting academy pays enough attention to the risk guidance auditing and explores the related concepts,its essence and the procedure and method.This exploration is good for the development and the innovation of the risk guidance auditing.At the same time,the variety of the concepts make auditors feel at loss.This unconsolidated recognition and difference in the understanding do not favor the utilization,development and the innovation of the risk guidance auditing in China.This article has induced five big misunderstanding zones according to summary of the relate literature.