摘要
通过对影响审计风险的因素分析 ,论述了审计风险的不可完全避免性。既然存在审计风险 ,就应进行控制。控制风险必须认知、评估风险。阐述了审计重要性与审计风险之间 ,以及审计风险、固有风险、控制风险和检查风险之间的关系。最后从审计风险对审计方法的影响上提出了更为有效的审计方法———风险基础审计。
Through the analysis of the elements that influence audit risk, it is concluded that audit risk cannot be totally avoided. Since there exists audit risk, it should be brought under control. To control audit risk, comprehension and evaluation of audit risk is needed. Then this paper expounds the relations between the materiality and audit risk, and the relations among audit risk, inherent risk, control risk and detection risk. In the last part, based on an analysis of the influence that audit risk has on audit methods, the author puts forward a more effective audit method——audit based on risk.
出处
《江苏理工大学学报（社会科学版）》
2001年第2期78-82,共5页
Journal of Jiangsu University of Science and Technology(Social Sciences)
