摘要
审计取证模式经历了帐项基础审计、制度基础审计、风险基础审计的发展轨迹。每一种审计取证模式的改进和提高,不仅仅是实施审计工作基本技术手段的发展和提高,更重要的是审计职业界规避和控制审计风险的意识和能力的提高。进入２１世纪的中国审计,需要跟上这一发展潮流,尽快改进和完善审计方法,现实选择上应尽快建立以制度基础审计为主,积极探索风险基础审计的取证模式体系。
There has been gone though a track about getting evidences on audit: mode based on account, on inner con-trol system and on controlling risk. The improvement on each mode is not only the changing of basic technology on audit but al-so the improvement for audit group on avoiding and controlling risk. We need to keep up with the improving trend while enter-ing the 21century. It is better choices for us to rebuild our getting evidence mode system as fast as possible. The system shouldbased on inner control system. Meanwhile we should seek after the mode on controlling risk.
出处
《内蒙古大学学报（哲学社会科学版）》
CSSCI
北大核心
2002年第3期113-116,共4页
Journal of Inner Mongolia University(Philosophy and Social Sciences)
关键词
帐项基础审计
制度基础审计
风险基础审计
现实选择
auditting based on accounts
auditting based on inner contiol system
auditting based on controlling risk
our current choice
