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dc.contributor.advisor陈汉文
dc.contributor.author陈林
dc.date.accessioned2016-02-14T03:00:09Z
dc.date.available2016-02-14T03:00:09Z
dc.date.issued2006-06-08 09:36:32.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/28964
dc.description.abstract20世纪90年代初,企业外部环境急剧变化、经济业务日益复杂、管理舞弊案件的层出不穷,大大增加了审计工作的难度,传统风险导向审计模式固有的内向型特征以及财务报告审计简化主义使得注册会计师在审计过程中难以发现管理舞弊。审计期望差距日益扩大,社会公众质疑注册会计师审计的能力及价值,审计职业界面临着很大的职业风险。国外的一些大型会计师事务所认识到了发展新的审计方法的必要性,开始与学术机构合作共同研究并实践以企业经营风险为导向的新的审计方法。经过十余年的探索,现代风险导向审计日趋成熟,国际审计与鉴证准则委员会、美国、英国、加拿大以及我国的准则制定机构都围绕现代风险导向审计制定和修订了一系列的相关准则。但...
dc.description.abstractFrom the beginning of 1990s, rapidly changing of external environment of corporations, more complicated economic vocation and inceasing management fraud have brought more difficulties to auditors. It’s hard to apply traditional risk-oriented audit to discover management fraud, because of its character of internalization and reductionist. Audit expectation gap expanding, people became suspicious of...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=11329&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=11908
dc.subject现代风险导向审计
dc.subject审计准则
dc.subject审计风险模型
dc.subjectModern risk-oriented audit
dc.subjectAudit standard
dc.subjectAudit risk model
dc.title现代风险导向审计理论及应用研究
dc.title.alternativeResearch on the Theory and Application of Modern Risk-oriented Audit
dc.typethesis
dc.date.replied2006-06-08
dc.description.note学位:管理学硕士
dc.description.note院系专业:管理学院会计系_会计学
dc.description.note学号:200311006


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