| 审计取证模式的发展及我国审计的现实选择 |
| |
| 引用本文： | 赵丽芳,李东升.审计取证模式的发展及我国审计的现实选择[J].内蒙古大学学报(人文社会科学版),2002,34(3):113-116. |
| |
| 作者姓名： | 赵丽芳 李东升 |
| |
| 作者单位： | [1]内蒙古财经学院，内蒙古呼和浩特010021 [2]赤峰市喀喇沁旗锦山中学，内蒙古赤峰024070 |
| |
| 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。
|
| 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 |
| 文章编号： | 1000-5218(2002)03-0113-04 |
| 修稿时间： | 2001年10月30 |
Development of Evidence Collection for Auditing and a Realistic Choice for Auditing in China |
| |
| ZHAO Li-fang,LI Dong-shengFinance College of Inner Mongolia,Huhhot ,China,Jinshan Primary School,Karafsin Bunner,Chifeng City.Development of Evidence Collection for Auditing and a Realistic Choice for Auditing in China[J].Journal of Inner Mongolia University(Humanities & Social Sciences),2002,34(3):113-116. |
| |
| Authors: | ZHAO Li-fang LI Dong-shengFinance College of Inner Mongolia Huhhot China Jinshan Primary School Karafsin Bunner Chifeng City |
| |
| Institution: | ZHAO Li-fang,LI Dong-shengFinance College of Inner Mongolia,Huhhot 010051,China,Jinshan Primary School,Karafsin Bunner,Chifeng City |
| |
| Abstract: | 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. |
| |
| Keywords: | auditting based on accounts auditting based on inner contiol system auditting based on controlling risk our current choice |
| 本文献已被 CNKI 维普 等数据库收录！ |
