风险导向下的经济责任审计模式探析

摘要

传统的账项基础审计和制度基础审计，容易导致审计结果不能全面、客观地披露审计对象履职情况。风险导向审计可以较好地克服这一弊端。本文引入风险导向审计理念，在对经济责任审计风险进行识别和评估的基础上，构建经济责任审计的风险导向审计模式，试图探索以责任风险为导向的经济责任审计新方法。%Applying the traditional accounting-based audit and system-based audit is ineffective since the audit results can not reflect the performance of the audit object comprehensively and objectively. However, risk-oriented audit can better overcome the disadvantages. This paper introduces the concept of risk-oriented audit, and constructs the economic responsibility audit risk-oriented audit mode based on identifying and e-valuating the audit risks, trying to explore a new method of the economic responsibility audit under the risk-oriented audit.