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2002•Zhongyang Caizheng Jinrong Xueyuan xuebaoRequires access

Risk-based Auditing Theory

XI Shu-qi

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Abstract

Being a new issue,contrasted with Transaction-based Auditing and System-based Auditing,Disk-based Auditing emphasizes particularly on reducing audit risk in advance.Adopting Risk-based Auditing will help the corporation to realize its operating goals and it is also an effective instrument to strengthen the corporation's internal control and reduce the business risk.There are three main contents in this article:the meaning and character of the Risk-base Auditing,the effect on internal control if Disk-based Auditing is in use and some opinions on how to carry out Risk-based Auditing.

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What this paper is about

Being a new issue,contrasted with Transaction-based Auditing and System-based Auditing,Disk-based Auditing emphasizes particularly on reducing audit risk in advance.Adopting Risk-based Auditing will help the corporation to realize its operating goals and it is also an effective instrument to strengthen the corporation's internal control and reduce the business risk.There are three main contents in this article:the meaning and character of the Risk-base Auditing,the effect on internal control if Disk-based Auditing is in use and some opinions on how to carry out Risk-based Auditing.

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Available abstract

Being a new issue,contrasted with Transaction-based Auditing and System-based Auditing,Disk-based Auditing emphasizes particularly on reducing audit risk in advance.Adopting Risk-based Auditing will help the corporation to realize its operating goals and it is also an effective instrument to strengthen the corporation's internal control and reduce the business risk.There are three main contents in this article:the meaning and character of the Risk-base Auditing,the effect on internal control if Disk-based Auditing is in use and some opinions on how to carry out Risk-based Auditing.

Key concepts: Audit, Internal control, Internal audit, Operational auditing, Corporation, Audit risk, Business, Control (management)

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