对传统与现代审计风险模型的比较.doc

目录 摘 要 I Abstract II 1 审计风险及审计模型概述 1 1.1审计风险的含义及特征 1 1.1.1审计风险的含义 1 1.1.2审计风险的特征 1 1.2传统审计模型的含义及特点 3 1.3现代审计风险模型的含义及优越性 4 1.3.1现代审计风险模型的含义 4 1.3.2现代审计风险模型的特征及优越性 5 1.4现代审计风险模型的应用框架 7 2 现代审计风险模型与传统审计风险模型的比较 8 2.1两种审计风险模型的异同点 8 2.1.1两种审计风险模型的相同点 8 2.1.2两种审计风险模型的不同点 9 2.2现代与传统审计风险模型的应用案例比较 11 2.3现代审计风险模型应用的必要性 14 3 结论 15 参 考 文 献 15 摘 要 当今国内外的经济局势发展变化快速，企业的经营与外部环境的联系越来越紧密，同时审计界也正面临着越来越大的审计风险，审计人员在审计过程中遇到的问题也越来越复杂，这就要求审计人员在审计过程中运用合理的审计风险模型。所谓的审计风险模型，主要指的是审计风险的种类以及各要素之间的关系，设计合理的审计风险模型，不仅可以使审计人员得到合理的审计结果，而且能够带动其他相关理论的研究并且使审计法的发展得到有效促进。当今审计界将审计风险模型确立为风险导向审计的一个重要组成，审计的整个过程都贯穿着对审计风险模型的使用。对审计风险模型的使用首先经历了传统审计风险模型阶段，随着世界经济不断发展，对审计工作的要求也不断提高，传统审计风险模型也经过完善发展形成了现代审计风险模型。本文通过对传统与现代风险模型含义的讲解，分析了两者的不同点，进而阐明了传统审计风险模型的缺点，并根据具体的审计实例说明了应用现代审计风险模型的必要性。 关键字：现代审计风险模型 内涵 比较 案例分析 Abstract Todays domestic and international economic development of the situation changes quickly, the business and the external environment more closely, at the same time the audit profession is facing increasing audit risk, the problems encountered by auditors in the audit process in the audit process, which requires the use of a reasonable audit risk model to the more complex. So-called audit risk model, mainly refers to the type of audit risk and the relationship between the various elements, the rational design of audit risk model, not only can the auditors a reasonable audit results, and they can bring the other relevant theories and to audit the development of the law has been effectively promote. Todays audit sector audit risk model has been established for risk-oriented audit is an important component, the whole process of the audit work runs through the use of the audit risk model. The use of the audit risk model is the first to experience the traditional audit risk model stage, with the continuous development of the world economy, the audit work required to improve the traditional audit risk model to improve the development of the formation of modern audit risk model. In this paper, the explanatio