Watch the Risk-based Auditing from the Evolution of Auditing Mode

AbstrcatSince the eighties of the 20th century, auditors have broken through the traditional auditing mode during the concrete project audit, developing a auditing mode of assessing the audit risk, this is the risk-based auditing mode.Expecting to have a more overall and practical understanding of the risk-based auditing,the author attempts to probe into the difference and pros and cons between the traditional auditing mode and the risk -based auditing mode from the evolution course of the auditing mode.