| 浅谈现代风险导向审计 |
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| 引用本文： | 弓亚静.浅谈现代风险导向审计[J].山西广播电视大学学报,2007,12(1):86-87. |
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| 作者姓名： | 弓亚静 |
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| 作者单位： | 福州大学管理学院,福建,福州,350002 |
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| 摘 要： | 现代风险导向审计是审计技术方法在系统理论和战略管理理论上的重大创新.国际审计准则已经作了大量的修订,我国为此也正在完善独立审计准则.推行现代风险导向审计势在必行.
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| 关 键 词： | 风险导向 审计 思路 |
| 文章编号： | 1008-8350(2007)01-0086-02 |
| 修稿时间： | 2006年8月31日 |
A Tentative Discussion on Modern Risk-Oriented Auditing |
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| GONG Yajing.A Tentative Discussion on Modern Risk-Oriented Auditing[J].Journal of Shanxi Radio & Tv University,2007,12(1):86-87. |
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| Authors: | GONG Yajing |
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| Abstract: | Modern Risk-Oriented Auditing is a great innovation of auditing technology in systematic theory and strategic management theory.The international auditing rules have been greatly modified.Accordingly,China is also improving the independent auditing rules.The implementation of Modern Risk-Oriented Auditing is an inevitable trend. |
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| Keywords: | Modern Risk-Oriented Auditing risk audit direction |
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