Exploring the implementation path of research-oriented auditing in the new era from the perspective of financial auditing
从金融审计视角探讨新时代研究型审计的实施路径

摘要

深入开展研究型审计是实现新时代审计事业高质量发展的必由之路[1]。目前，各级审计机关不断树立研究理念，增强研究意识，深入开展研究型审计，用研究的思维与方法开展审计，如何以研究型审计赋能审计监督成为当前各级审计机关亟须解决的问题。为进一步提升审计工作质效，促进审计高质量发展，本文从金融审计的视角，对新时代研究型审计实施路径进行了探索，从研究型审计的发展历程、研究型审计的现实意义、研究型审计的实施路径三个方面进行阐述，提出新时代研究型审计要将研究型审计贯穿于审计工作始终，践行“边研究、边实践、边总结、边提升”的审计研究路径，推进审计关口前移，广延审计触角，深挖审计价值，努力构建大审计监督格局，做到对金融风险防控全覆盖，文章为金融机构推进研究型审计提供方向和参考。

Abstract

Conducting in-depth research-based audits is the essential path to achieving high-quality development in the audit industry in the new era. Currently, audit institutions at all levels are continuously establishing research concepts, enhancing research awareness, and conducting in-depth research-based audits, using research thinking and methods to carry out audits. How to empower audit supervision with research-based audits has become an urgent issue that needs to be addressed by audit institutions at all levels. To further enhance the quality and efficiency of audit work and promote high-quality audit development, this paper explores the implementation path of research-based audits in the new era from the perspective of financial auditing. It elaborates on three aspects: the development history of research-based audits, the practical significance of research-based audits, and the implementation path of research-based audits. It proposes that research-based audits in the new era should be integrated throughout the entire audit process, following the audit research path of "researching while practicing, summarizing while improving," advancing the audit process forward, extending the audit scope, deeply exploring the value of auditing, and striving to build a comprehensive audit supervision framework to achieve full coverage of financial risk prevention and control. This article provides direction and reference for financial institutions to promote research-based audits.