Audit risk model has been amended in ISA200 ethic ,one of four ethics which IFAC has pronounced in october,2003.This article will analysis the development of international audit risk model and then give some own opinion.
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- 國際會(huì )計師聯(lián)合會(huì )(IFAC)的國際審計與保證準則委員會(huì )(IAASB)為了提高審計質(zhì)量,發(fā)布了一系列新準則,其中ISA200準則對審計風(fēng)險模型進(jìn)行了重大改動(dòng)。 本文主要通過(guò)對國際審計風(fēng)險模型的演變進(jìn)行分析,進(jìn)而對我國審計風(fēng)險模型的重構提出了一些斷想。
