风险导向型审计

但总的来讲，风险导向型审计在我国还处于萌芽状态，理论和实务上都不够成熟，如何科学应用风险导向审计方法，目前还是一片空白，这正是本文研究的出发点。

In China , risk-based audit is just in the primary stage , and the theory and practice is not mature , especially scientific application of this model , which are the starting points of this paper .

风险导向型审计·法律风险·审计质量&兼论五大在我国审计市场的行为

Risk based auditing , litigation risk and auditing quality

风险导向型审计与道德风险

Risk-oriented audit and moral hazard

风险导向型审计在独立审计中广泛应用审计思想。

It is generally believed that we should take risk-oriented audit for our guiding ideology in independent audit .

再次，根据以上的分析，对风险导向型审计模型进一步完善-引入法律风险和道德风险。

Thirdly , according to the above analysis , further risk-oriented model-educed by lawsuit risk and moral risk .

本文首先介绍了风险导向型审计理论的有关核心内容，并对其存在的缺点予以点评。

Firstly , the author introduces core contents which is related to risk-oriented auditing theory and points out the weakness .

审计抽样技术是风险导向型审计的重要技术和方法，也是审计决策支持系统的关键技术，其在审计决策支持系统中的应用效果直接关系到审计的效率和效果。

Audit sampling is an important technology and method of risked based audit and a key technology in ADSS development , and how it is applied in ADSS will influence the efficiency and effectiveness of auditing directly .

我国会计职业界所面临的法律风险低，如果简单套用风险导向型审计，有可能导致审计质量系统性低下。

Due to the lack of litigation risk in China , adopting risk based auditing may induce the systematic low quality of auditing .

本文的研究便建基于对审计本质的再认识，借助风险管理的基本理念和方法，旨在构建风险导向型审计质量控制体系。

This thesis is to construct a risk-oriented audit quality control system based on the theory and methods of risk management .