广西财经学院学报
廣西財經學院學報
엄서재경학원학보
JOURNAL OF GUANGXI UNIVERSITY OF FINANCE AND ECONOMICS
2014年
6期
116-121
,共6页
风险导向审计%经济责任审计%审计模式
風險導嚮審計%經濟責任審計%審計模式
풍험도향심계%경제책임심계%심계모식
risk-oriented audit%economic responsibility audit%audit mode
传统的账项基础审计和制度基础审计，容易导致审计结果不能全面、客观地披露审计对象履职情况。风险导向审计可以较好地克服这一弊端。本文引入风险导向审计理念，在对经济责任审计风险进行识别和评估的基础上，构建经济责任审计的风险导向审计模式，试图探索以责任风险为导向的经济责任审计新方法。
傳統的賬項基礎審計和製度基礎審計，容易導緻審計結果不能全麵、客觀地披露審計對象履職情況。風險導嚮審計可以較好地剋服這一弊耑。本文引入風險導嚮審計理唸，在對經濟責任審計風險進行識彆和評估的基礎上，構建經濟責任審計的風險導嚮審計模式，試圖探索以責任風險為導嚮的經濟責任審計新方法。
전통적장항기출심계화제도기출심계，용역도치심계결과불능전면、객관지피로심계대상리직정황。풍험도향심계가이교호지극복저일폐단。본문인입풍험도향심계이념，재대경제책임심계풍험진행식별화평고적기출상，구건경제책임심계적풍험도향심계모식，시도탐색이책임풍험위도향적경제책임심계신방법。
Applying the traditional accounting-based audit and system-based audit is ineffective since the audit results can not reflect the performance of the audit object comprehensively and objectively. However, risk-oriented audit can better overcome the disadvantages. This paper introduces the concept of risk-oriented audit, and constructs the economic responsibility audit risk-oriented audit mode based on identifying and e-valuating the audit risks, trying to explore a new method of the economic responsibility audit under the risk-oriented audit.
