| 风险导向审计在中小会计师事务所的应用 |
| |
| 引用本文： | 谢国平.风险导向审计在中小会计师事务所的应用[J].安阳工学院学报,2005(4):115-117. |
| |
| 作者姓名： | 谢国平 |
| |
| 作者单位： | 安阳医药采购供应站,河南,安阳,455000 |
| |
| 摘 要： | 相对于账项基础审计、制度基础审计而言,风险导向审计具有的特征优势更适合于中小会计师事务所的审计.风险导向审计在中小会计师事务所的运用应注意循序渐进,以制度基础审计为骨架,注入风险导向审计的审计理念,即考虑更多的风险因素,有错推定假设,合理怀疑,小心求证.
|
| 关 键 词： | 风险导向审计 中小会计师事务所 风险因素 审计准则 风险导向审计 中小会计师事务所 应用 Small Medium Guidance Risk Auditing 合理怀疑 假设 风险因素 审计理念 注入 骨架 运用 特征优势 账项基础审计 制度 |
| 文章编号： | 1673-2928（2005）04-0115-03 |
| 收稿时间： | 2005-05-12 |
| 修稿时间： | 2005年5月12日 |
Application of Auditing with Risk Guidance in Medium and Small Offices of Accountants |
| |
| XIE Guo-ping.Application of Auditing with Risk Guidance in Medium and Small Offices of Accountants[J].Journal of Anyang Institute of Technology,2005(4):115-117. |
| |
| Authors: | XIE Guo-ping |
| |
| Abstract: | For basic auditing of the entry item and basic auditing of the system, auditing with risk guidance, which is of its own advantage, is fit for auditing from medium and small offices of accountants. Application of auditing with risk guidance in medium and small offices of accountants should be paid attention to for advance step by step, take the basic auditing of the system for skeleton, strengthen the concept of auditing with risk guidance, namely, pay attention to more risk factors, suppose the possible mistakes, suspect rationally, and seek evidence carefully. |
| |
| Keywords: | auditing with risk guidance medium and small oftices of accountants risk factors audit criterion |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
