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摘要：自20世纪90年代以来，国际大型会计师事务所为了提高审计效率和审计效果，研究开发出现代风险导向审计模式。现代风险导向审计模式以风险评估为核心，层层深入、环环相扣，以风险为中心、大大加强了风险评估程序，足以找出会计报表发生的重大错报风险，最大可能的降低审计风险，合理利用审计资源、有效节约成本。但是由于注册会计师的综合素质达不到现代风险导向审计模式的要求、国内会计师事务所对现代风险导向审计模式的认识不到位、国内法律法规的滞后等问题造成现代风险导向审计模式只局限的应用于小部分会计师事务所，并未在国内会计师事务所普及。本文分析新模式的运用现状，以及分析其原因，最终提出解决对策，以其现代风险导向审计模式在我国经过改良得以普及。文章共分为四部分，结构和内容如下：第一部分，摘要；第二部分，引言，主要介绍研究背景和研究内容；第三部分，概述，主要介绍现代风险导向模式内涵、理论基础，及对比现代和传统风险导向审计；第四部分，分析现代风险导向模式在我国会计师事务所的应用现状并且分析其原因；第五部分，根据原因分析提出解决对策；第六部分，结束语。52836
Discussion on the application of modern risk oriented model in China's accounting firms
ABSTRACT：Since 1990s, the international large accounting firms in order to improve the audit efficiency and audit results, research and development of modern risk oriented audit model. Modern risk oriented audit approach to risk assessment as the core, layers of depth, interlocking, to risk as the center, greatly enhance the risk assessment procedures enough to find out the risk of material misstatement of accounting statements, maximum possible reduce audit risk, the rational use of audit resources, effective cost savings. But because the comprehensive quality of CPA is not up to the requirements of modern risk oriented audit pattern, the domestic accounting firms understanding of modern risk oriented auditing mode is not in place, the domestic laws and regulations lag problems caused by modern risk oriented audit pattern is confined to the application in a small part of the accounting firm, not on the popularity of domestic accounting firms. This paper analyzes the application status of the new model, and analyzes its causes, and finally puts forward the countermeasures to the modern risk oriented audit model in our country through the improvement of the popularization. This paper is pided into four parts, structure and contents are as follows: the first part abstract; the second part, introduction, mainly introduces the research background and research content; the third part, introduces the connotation of modern risk oriented mode, theoretical basis, and compared with modern and traditional risk oriented audit; the fourth part. Analysis modern risk oriented mode in the present situation of the application of the accounting firms in our country and analyzes its reason; the fifth part, according to the reason analysis countermeasure is put forward.
Key Words: Modern risk oriented audit model; economic environment; risk assessment
目 录
摘要--1
Abstract--Ⅱ
目录-Ⅲ
一、引言 -1
（一）研究背景1
（二）研究内容1
二、现代风险导向模式概述-2
（一）现代风险导向模式内涵-2
（二）现代风险导向审计模式理论基础-3
（三）现代风险导向审计模式与传统风险导向审计模式-3
三、现代风险导向模式在我国会计师事务所的应用5
（一）1101号新准则的定义-5
（二）现代风险导向审计在我国运用现状分析-5