| 风险导向审计及其在我国的适用性研究 |
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| 引用本文： | 李晓渝,朱其俊.风险导向审计及其在我国的适用性研究[J].合肥工业大学学报(社会科学版),2007,21(6):88-91. |
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| 作者姓名： | 李晓渝 朱其俊 |
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| 作者单位： | 合肥工业大学,管理学院,合肥,230009 |
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| 摘 要： | 随着审计职能的不断演变,风险导向审计作为一种新的审计理念和方法已经在理论和实务中体现了它的科学性和有效性.文章分析了现代风险导向审计模式的内涵、特点和起因,并对现阶段我国实行现代风险导向审计进行了适用性分析,以促进我国风险导向审计的国际化.
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| 关 键 词： | 风险导向审计 审计模式 适用性分析 |
| 文章编号： | 1008-3634(2007)06-0088-04 |
| 修稿时间： | 2007年7月16日 |
On Risk Guidance Audit and Its Application in Our Country |
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| LI Xiao-yu,ZHU Qi-jun.On Risk Guidance Audit and Its Application in Our Country[J].Journal of Hefei University of Technology(Social Sciences),2007,21(6):88-91. |
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| Authors: | LI Xiao-yu ZHU Qi-jun |
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| Abstract: | With the constant evolution of audit function,the risk guidance audit,as a new audit idea and method,has already manifested its scientific nature and validity in theory and practice.This article analyzes the modern risk guidance audit pattern connotation,the characteristic and the cause, and carries out application discussion about implementing modern risk guidance audit in present stage in our country,for promoting the internationalization of risk guidance audit in our country. |
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| Keywords: | risk guidance audit audit pattern application analysis |
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