摘要
2007年1月1日,我国开始实施新的审计准则,新准则引入了风险导向审计的理念和方法,构建了新的审计风险模型,在新审计风险模型下如何认识和防范审计风险成为会计师事务所及注册会计师需要面临的一个重要课题。文章分析了新审计风险模型下影响审计风险的因素并提出了防范审计风险的具体措施。
The new auditing standards went into effect on January 1, 2007 in China. The new guidelines lead into concepts and methods of risk - based audit and construct the new audit risk model. It seems to be an important issue for certified public accountants that how to recognize and prevent audit risks. The article analyzes the impact factors of audit risk under the new audit risk model and puts forward specific measures to prevent audit risk.
出处
《东北农业大学学报（社会科学版）》
2011年第4期65-67,共3页
Journal of Northeast Agricultural University:Social Science Edition
