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dc.contributor.advisor陈箭深
dc.contributor.author彭曦丹
dc.date.accessioned2016-02-14T02:53:42Z
dc.date.available2016-02-14T02:53:42Z
dc.date.issued2008-03-19 09:37:02.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/26784
dc.description.abstract自20世纪90年代,随着世界范围内重大管理欺诈及审计失败案例的频繁发生,现代风险导向审计理论及其应用的研究己成为国内外审计理论界与实务界广为关注的前沿课题。本文从审计模式的角度入手,采用比较分析的方法,介绍了目前在西方国家广泛采用的现代风险导向审计模式,在分析其发展背景、特点及理论体系的基础上,具体阐述了现代风险导向审计的实施框架和关键点,同时探讨了现代风险导向审计是否适用于我国目前的现状,同时指出国内注册会计师行业实行现代风险导向审计的应对策略。论文的主要结论如下:1.现代风险导向审计方法的出现,主要是由于传统风险导向审计存在固有的缺陷,使得传统风险导向审计不能适应信息社会和知识经济对审计方...
dc.description.abstractAlong with the frequent occurrence of significant management frauds and audit failures across the world from 1990s, research on the theory of risk-based strategic-systems audit approach and its application has become prevalent frontiers which attract the professionals in both theoretical and practical fields. From the perspective of audit approach, this dissertation introduces the risk-based strat...
dc.language.isozh_CN
dc.relation.urihttp://210.34.4.28/opac/openlink.php?strText=16210&doctype=ALL&strSearchType=callno
dc.source.urihttp://210.34.4.13:8080/lunwen/detail.asp?serial=16669
dc.subject现代风险导向审计
dc.subject战略风险
dc.subject审计风险模型
dc.subjectThe risk-based strategic-systems audit approach
dc.subjectStrategic Risk
dc.subjectAudit Risk Model
dc.title现代风险导向审计及其在我国的应用研究
dc.title.alternativeResearch on Risk-Based Strategic-Systems Audit Approach and its Application in China
dc.typethesis
dc.date.replied2007-06-02
dc.description.note学位:会计硕士
dc.description.note院系专业:厦门大学与厦门国家会计学院会计硕士专业学位联合教育中心(MPACC)_会计硕士(MPACC)
dc.description.note学号:X200411073


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