开展风险导向审计的困境与对策探索

摘要

经济、经营环境的变化需要改变传统审计方法，开展风险导向审计。我国在推行风险导向审计的过程中遇到了人员结构不当、法规缺失等种种障碍。在借鉴西方先进做法的同时，应就我国本身的特点来发展和推行风险导向审计。%The traditional methods of audit should be changed accordingly to the changes of business conditions, so Risk-ori- ented auditing need to be applied in the new condition. Difficulties such as unreasonable personnel structure, regulations defect emerge in the process of the application of Risk-oriented auditing. When using the advanced experience of the western countries for reference, the characteristics of China should be taken into consideration in launching Risk-oriented auditing method.