摘要
安然事件后,国内外会计职业界和专家学者对风险导向审计方法进行了深入探讨。为从理论上论证风险导向审计方法是否可行,加强注册会计师的风险意识,推进和完善我国独立审计准则的建设,本文回顾了传统风险导向审计方法的由来,分析了传统风险审计方法的特征、局限性以及职业界进行的探索和完善,并提出了我国针对风险导向审计方法应当采取的策略。
After the Enron case, an in-depth discussion aboutthe risk-based audit method was carried out among theaccounting profession and experts from home andabroad. In order to illustrate whether the risk-basedaudit method is feasible theoretically, to strengthen theCPAs' risk awareness, and to promote and improve theestablishment of China's independent audit standards,this paper reviewed the origin of traditional risk-basedaudit method and analyzed its characteristics andlimitations, as well as exploration and improvementsmade by the profession. This paper proposed thestrategy to be adopted by China's accounting profes-sion regarding the risk-based audit method.
出处
《中国注册会计师》
2004年第4期8-12,共5页
The Chinese Certified Public Accountant
