现代风险导向审计的核心在于发现风险、评估风险及应对风险,将财务报表重大错报风险与企业的战略目标、经营环境、经营模式紧密联系起来,从而在源头上和宏观上分析识别财务报表重大错报。《高等学校财务报表审计指引》要求注册会计师在对高校财务报表进行审计时,遵循现代风险导向审计理念。结合实务工作,笔者对高校财务报表审 The core of modern risk-based auditing lies in discovering risks, assessing risks and coping with risks, closely linking the risks of material misstatements in financial statements with the strategic objectives, operating environment and business mode of the enterprise, so as to analyze and identify the major financial statements both at the source and the macro level Misstatement. The Guidelines for Audit of Colleges and Universities’ Financial Statements require that certified public accountants follow the modern risk-based audit philosophy when auditing financial statements of colleges and universities. Combined with practical work, the author of the college financial statements trial