Audit risk model has been amended in ISA200 ethic ,one of four ethics which IFAC has pronounced in october,2003.This article will analysis the development of international audit risk model and then give some own opinion.

• 国际会计师联合会(IFAC)的国际审计与保证准则委员会(IAASB)为了提高审计质量,发布了一系列新准则,其中ISA200准则对审计风险模型进行了重大改动。 本文主要通过对国际审计风险模型的演变进行分析,进而对我国审计风险模型的重构提出了一些断想。