Proceedings of the 2014 International Conference on Education Technology and Information System (ICETIS 2014)

The impact analysis of new auditing standards on audit risk

Authors
Xiaoqing Hu
Corresponding Author
Xiaoqing Hu
Available Online August 2014.
DOI
10.2991/icetis-14.2014.11How to use a DOI?
Keywords
new auditing standards; audit risk
Abstract

With the rapid development of social economy, the audit risk arising from carrying out the audit work is gradually being paid attention by the audit agency and auditors. In this paper, trough the arising main reason analysis of the audit risk, the management system of audit agency and the audit teaching mode are improved; the professional auditor is trained and professional ethics construction is strengthened; to rich audit teaching content and increase teaching practices link and so on. From the above three aspects, the main method of audit risk aversion is interpreted under the new audit guidelines environment.

Copyright
© 2014, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 2014 International Conference on Education Technology and Information System (ICETIS 2014)
Series
Advances in Intelligent Systems Research
Publication Date
August 2014
ISBN
10.2991/icetis-14.2014.11
ISSN
1951-6851
DOI
10.2991/icetis-14.2014.11How to use a DOI?
Copyright
© 2014, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Xiaoqing Hu
PY  - 2014/08
DA  - 2014/08
TI  - The impact analysis of new auditing standards on audit risk
BT  - Proceedings of the 2014 International Conference on Education Technology and Information System (ICETIS 2014)
PB  - Atlantis Press
SP  - 43
EP  - 47
SN  - 1951-6851
UR  - https://doi.org/10.2991/icetis-14.2014.11
DO  - 10.2991/icetis-14.2014.11
ID  - Hu2014/08
ER  -