北京理工大学珠海学院 2020 届本科生毕业论文风险导向审计在某企业审计中的应用研究某企业审计中的应用研究摘 要众所周知，风险导向审计是近年来兴起的一项的审计模式，是一种新的审计理念。开展风险导向审计的目的在于识别、降低企业生产经营风险，进而对企业面临的风险进行全面管理的过程。风险导向审计是以审计风险模型为基础的审计方法，它是在注册会计师审计的基础上开展的，是一种实质性的测试，致力于将公司的审计风险降下来，最终达到可接受的范围，有助于被审计单位进行风险管理。所以本文通过研究风险导向型审计在中国的产生与发展，并结合 A 股份有限公司为例，通过对该公司的了解后，对评估的风险项目进行针对性的审计程序，从而识别风险、规避风险。关键词：风险导向审计；风险项目；审计程序 北京理工大学珠海学院 2020 届本科生毕业论文Research on the application of risk oriented audit in an enterprise auditAbstractAs we all know, risk oriented audit is a new audit mode and a new audit concept. The purpose of carrying out risk oriented audit is to identify and reduce the risks of production and operation of enterprises, and then to conduct comprehensive management of the risks faced by enterprises. Risk oriented audit is an audit method based on the audit risk model. It is carried out on the basis of the audit of certified public accountant. It is a substantive test, committed to reduce the audit risk of the company, and ultimately reach an acceptable range, which is conducive to the risk management of the auditee. Therefore, this paper studied the emergence and development of risk-oriented audit in China, and took A co., ltd. as an example to conduct targeted audit procedures for the risk projects evaluated after understanding the company, so as to identify risks and avoid risks. Key words: risk oriented audit; risk project; audit procedure北京理工大学珠海学院 2020 届本科生毕业论文目录一、引言...........................................
