摘要
本文对经营风险导向审计的理论和方法进行了较全面的分析,指出经营风险导向审计的理论与方法体系严重脱节,难以指导实践;经营风险导向审计作为一种技术方法,难以规避审计失败,改变了审计的本质特征。
This paper first makes a full analysis of the theory and methods of operational risk-oriented audit, then points out the theory and methods in question are quite irrelevant and can not be put into practice, and finally the author concludes the theory of operational risk-oriented audit, as a technique of audit, proves hard to avoid the audit failure.
出处
《审计与经济研究》
北大核心
2006年第3期3-7,共5页
Journal of Audit & Economics
关键词
经营风险导向审计
审计风险
审计失败
审计本质
operational risk-oriented audit
audit risks
audit failure
reflections on operational risk-oriented audit
