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传统风险导向审计和现代风险导向审计风险评估策略比较研究
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【摘要】传统风险导向审计和现代风险导向审计是风险导向审计模式发展的两个不同阶段。传统 风险导向审计和现代风险导向审计两种审计模式在风险评估策略上存在一定的相同之处，但同时更多地体现出了差异。本文从风险评估导向、风险评估范围、风险评估程序、以及风险评估具体方法四个方面对两种审计模式的风险评估策略进行了比较研究。
【关键词】 传统风险导向审计 现代风险导向审计 风险评估策略 审计风险
Comparing on the Tactics of Risk Assessment of Traditional Risk-based Audit and Modern Risk-based Audit
Abstract: Traditional Risk-based Audit and Modern Risk-based Audit are the two phases that Risk-based Audit has evolved. The tactics of risk assessment of Traditional Risk-based Audit and Modern Risk-based Audit differ from each other while they still have some similarities. This paper does the Comparion on the Tactics of Risk Assessment from the following four aspects: orientation of risk assessment, extent of risk assessment, procedures of risk assessment and methods of risk assessment.
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