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摘要: |
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。 |
关键词: 审计,现代风险导向审计,“四大”经验 |
DOI: |
分类号:F239.4 |
基金项目:中南大学人文社科项目的阶段研究成果之一(中大研字[2006]48号)。 |
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Several Thoughts on Implementing Modern Risk-based Auditing |
LIU Ai-dong SHEN Yin-hui
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Abstract: |
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, discuss |
Key words: auditing,modern risk-based auditing,the experience of the four biggest accounting companies |