论文部分内容阅读
近年来,雄踞审计界近30年的制度基础审计方法受到了强有力的挑战。过去那种通过符合性测试,并在内部控制制度可信性基础上确定实质性测试程度、范围的审计模式,已经让位给以风险为中心的审计方法体系。这就是所谓的“风险驱动审计”或“风险基础审计”。尽管制度基础审计和风险基础审计都以被审计单位的内部控制作为审计外勤工作的基点,尽
In recent years, the system-based audit approach of the auditing community in the past 30 years has been strongly challenged. In the past, the audit model that passed the compliance test and determined the degree and scope of the substantive test on the basis of the credibility of the internal control system has given way to a risk-centered audit method system. This is called “risk-driven auditing” or “risk-based auditing.” Although the basic audit of the system and the risk-based audit are based on the internal control of the audited entity as the starting point for auditing the field work,