风险导向审计探讨2-毕业论文参考网 关键词：注册会计师；风险导向审计；风险；审计程序 [gap=1157]Key words: certified public accountant; the risk-based auditing; risk; audit procedure
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The risk-based auditing is a risk assessment model that generates in the practice of auditing, in order to adapt to modern society's high risk.
风险导向审计是一种在审计实践中产生的，为了适应现代社会的高风险环境，以风险评估为中心的审计模式。
There are several articles listed in this part, and they analyzed the risk-based auditing from different aspects. They also pointed out the disadvantages of the risk-based auditing.
这些研究成果从不同的角度分析了现代风险导向审计的应用情况，认为虽然现代风险导向审计体现出一种历史的必然性。
Risk-based auditing can reveal the material errors in the statement to avoid the statement risks but not the auditing risks.
风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。
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