毕 业 论 文题 目:浅论我国的审计模式系 别：经济系专 业：会计姓 名：黄华棣班 级：2024 级 1 班学 号：2024011636指导老师：爱萍二零零九年六月摘 要审计模式是审计理论和实务中的重要问题，在审计进展的历史长河中，依次出现了账项基础审计、制度基础审计和风险导向审计。随着人类步入 21 世纪，世界经济的急剧变化，企业与外界环境的联系加强，具有向性特点的审计模式，其局限性日益明显，并且接连的财务报表舞弊案件，也给审计职业界带来了巨大的压力。本文通过对审计模式的概述，以与具体审计模式的审计环境、审计目标、审计风险模型的比较分析，提出我国应引入风险导向审计理念实现制度基础审计模式的创新，对其在我国应用必要性与优越性进行探讨。关键词：审计模式 制度基础审计 风险导向审计AbstractAudit model is the theory and practice of the audit of the important problems in the audit history of development ， followed by emergence of accounts based on the audit ，the system based on audit and risk-oriented audit. With the human into the 21st century, dramatic changes in the world economy, business environment, contact with the outside world to strengthen, with the characteristics of the audit to the model, its limitations become increasingly clear that the financial statements and a series of fraud cases, but also to the audit with professional community to the tremendous pressure. In this paper, an overview of the audit model, as well as the audit mode environment, audit objectives, audit risk model of comparative analysis, the direction of our audit should be introduced to the concept of risk-based audit model to achieve system innovation, the need for its application in China and to explore the advantages.Key words:Audit mode;System-based audit;Risk-based audit目 录摘要 IABSTRACTII第一章审计模式的概述 11.1 审计模式的概念 11.2 审计模式的演进 1第二章具体审计模式的分析 32.1 账项基础审计模式 32.1.1 账项基础审计的审计环境与审计目...
