浅析现代风险导向审计的内涵及其发展

发布时间：2019-07-06 09:23

【摘要】：当前,人类社会开始迈入较为成熟的信息社会和知识经济时代。企业与其所面临的多样的、急剧变化的内外部社会环境之间的联系在急剧增强,内外部经营风险很快就会转化为会计报表错报的风险。在此情形下,如果注册会计师不深入考虑会计报表背后的因素,不把审计视角扩展到内部控制以外,就不能从总体上对企业会计报表的认定得出一个合理的预期,不能在整个会计报表层次识别企业的风险。现代风险导向审计的产生及其发展将更好地弥补传统风险导向审计方法存在的简化主义、以点代面、审计资源分配没有针对性等缺陷。现代风险导向审计在国外大型会计师事务所已得到普遍运用并取得了较好的效果。鉴于此,本文对现代风险导向审计的内涵及其发展进行了探讨。
[Abstract]:At present, human society began to enter a more mature information society and knowledge economy era. The relationship between enterprises and the diverse and rapidly changing internal and external social environment is rapidly strengthening, and the internal and external operating risks will soon be transformed into the risk of misstatement of accounting statements. In this case, if the CPA does not deeply consider the factors behind the accounting statements and does not extend the audit perspective beyond the internal control, he can not get a reasonable expectation from the overall identification of the enterprise accounting statements, and can not identify the risk of the enterprise at the whole accounting statement level. The emergence and development of modern risk-oriented audit will make up for the simplification of traditional risk-oriented audit methods, replace it with points, and the allocation of audit resources is not targeted and so on. Modern risk-oriented audit has been widely used in large foreign accounting firms and achieved good results. In view of this, this paper discusses the connotation and development of modern risk-oriented audit.
【作者单位】：
【分类号】：F239.4

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