The author , admitting the premise of rationality of auditor ' s motive of self - interest , discusses the connotation of audit risk from the angle of auditor ' s self - interested behavior motivation and establishes a risk model in accord with the auditor ' s attitude to risk , which ensures that the risk - based auditing model can be applied as the instrument by which the auditor purses the maximum of self - interest 笔者在承认审计主体“利己”动机合理性的前提下，从审计主体“自利”的行为动机角度探讨了审计风险的内涵，构建了一个符合审计主体风险感受的风险模型，从而使得风险基础审计模式能真正成为审计主体追求自身利益最大化的工具。
By an analysis of stock right financing preference for china ' s listed companies in raising funds , their frequent change in alternation of raised funds , and their false publication of information , the motives of listed companies in raising funds are reveled based on the questionnaire to the listed companies in three provinces in northeastern china 摘要通过分析我国上市公司募集资金过程中存在的股权融资偏好、频繁变更募集资金投向、信息披露不真实等现象，并结合对东北三省上市会司的调查问卷结果，揭示了上市公司募集资金的行为动机。
