| 审计取证模式的演变过程 |
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| 引用本文： | 王亚影. 审计取证模式的演变过程[J]. 北京城市学院学报, 2007, 0(6): 74-76 |
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| 作者姓名： | 王亚影 |
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| 作者单位： | 北京城市学院教育培训中心,北京,100083 |
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| 摘 要： | 从审计发展的历史过程来看,审计取证模式的演变在其中发挥着重大的推动作用。审计取证模式的演变大致经历了三个主要阶段:账目基础审计、制度基础审计、风险基础审计。
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| 关 键 词： | 账目基础审计 制度基础审计 风险基础审计 |
| 文章编号： | 1673-4513(2007)-06-04-03 |
| 修稿时间： | 2007-11-10 |
The Evolution of the Model of Audit Obtains Evidence |
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| Wang Yaying. The Evolution of the Model of Audit Obtains Evidence[J]. Haidian University Journal, 2007, 0(6): 74-76 |
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| Authors: | Wang Yaying |
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| Affiliation: | Wang Yaying |
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| Abstract: | Seeing from the audit development, the evolution of model of obtaining evidence of audit make an important push function therein, which generally go through three main stages: the accounting book foundation audit, the system foundation audit, and the risk foundation audit. |
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| Keywords: | the accounting book foundation audit the system foundation audit the risk foundation audit |
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