在审计发展的早期（20世纪初以前），由于企业组织结构简单，业务性质单一，注册会计师的审计主要是为了满足财产所有者对会计核算进行独立检查，促使受托责任人（通常为经理或下属）在授权经营过程中做出诚实、可靠的行为。
目前我国商业银行审计正处于账项基础审计向制度基础审计和风险基础审计过渡的混合阶段。
At present, auditing of our commercial Banks is in a mixed transitional period from transaction-based auditing to system-based auditing and risk-based auditing.
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。
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.
应用推荐