经营风险审计

对经营风险导向审计的反思

Reflections on Operational Risk-oriented Audit

第二部分论述了审计风险管理的内容，首先是论述了审计风险管理的一般性理论，然后针对日益加重的审计经营风险讨论了审计经营风险控制体系的构建。

The part two of this paper describes the contents of the audit risk management and develops the auditor business risk control system in response to changes in the audit environment and the existence of industry guidance emphasizing client acceptance and continuance decisions as key phase in audit quality control .

将审计嵌入企业风险管理过程之中，通过企业战略评估及经营风险分析，确定审计资源的合理配置，提高审计的效率和效果。

The efficiency and effect of audit could be improved through combining it with the process of enterprise risk management , to evaluate enterprises ' business strategy and analyze risk so as to ensure the reasonable allocation of audit resources .