基于ABCM的现代风险导向审计成本管理体系研究

发布时间：2018-01-03 08:04

本文关键词：基于ABCM的现代风险导向审计成本管理体系研究　出处：《兰州大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着经济的不断发展,公司业务范围的扩大,财务和会计信息也不断衍变,审计变得日趋重要。任何一项经济活动都追求以最小的成本来获得最大的收益,对于审计来说也不例外。新的经济政策和新的法律环境造就了新的审计模式--现代风险导向审计,出于其审计模式本身的特殊性以及在我国的实施的现状,决定了现代风险导向审计成本管理的特殊性和亟待有序管理的必然性。作业成本管理理论(ABCM)为现代风险导向审计的成本管理提供了一种全新的思路,将作业成本管理思维运用于现代风险导向审计的成本管理,从ABCM的角度建立现代风险导向审计的成本管理体系,以达到降低审计成本,提升审计产品的价值,进而提升审计组织的核心竞争力的目的。本文主要研究注册会计师审计(社会审计)成本问题,在参阅大量文献资料的基础上,采取规范研究的方法,结合审计学、管理学、管理会计、成本会计的知识,将作业成本管理(ABCM)理论应用于现代风险导向审计的整个审计流程之中,将审计成本管理划分为成本预算、成本核算、成本控制和成本考核这四个方面,不同以往的只是分析审计成本的计算或控制,或仅仅简单比较不同审计模式下的审计成本控制,在如何合理的实施现代风险导向审计的成本管理活动上提出自己的看法,创造性的构建了基于ABCM的现代风险导向审计成本管理体系。本论文的第一部分介绍了论文主题提出的背景和研究意义,并详细阐述了国内外的研究现状,从而引出后文的具体分析；第二部分为理论基础,首先介绍了现代风险导向审计的产生、内涵和特点,其次介绍了审计成本的概念、分类以及现代风险导向审计成本的特点,最后是对作业成本管理(ABCM)的内涵和优势进行简析介绍；第三部分阐述了基于ABCM的现代风险导向审计成本管理体系建立的基本思想、目标和原则：第四部分具体构建了基于ABCM的现代风险导向审计成本管理体系,具体分为成本预算、成本核算、成本控制和成本考核四个方面；最后一个部分第五部分对全文进行了总结,指出论文的创新点和不足,并提出基于本论文研究主题的未来的主要研究方向。基于ABCM的现代风险导向审计成本管理体系的建立,旨在寻求一种新思路,通过运用作业链思维,帮助社会审计机构(会计师事务所)、审计人员有效的实施现代风险导向审计。在合理的控制风险的同时,能够控制审计成本,提高审计收益,提升事务所的行业竞争力。
[Abstract]:With the continuous development of economy, the expansion of the company's business, financial and accounting information has been the development of audit is becoming more and more important. Any economic activities are the pursuit of the minimum cost to obtain the maximum benefits, there is no exception for the audit. The new economic policy and the new legal environment created a pattern of modern audit risk oriented audit is new, for its special audit mode itself and the present situation in our country, determines the particularity of the cost management of modern risk oriented audit and urgent necessity of orderly management.
The theory of cost management (ABCM) provides a new idea for the cost management of modern risk oriented audit, cost management will cost management thinking in the modern risk oriented audit, the establishment of modern risk oriented audit cost management system from the perspective of ABCM, in order to reduce the audit cost and audit to enhance the value of the product, and thus enhance the core competitiveness of the audit organization.
This paper mainly studies the audit of Certified Public Accountants (social audit) cost, based on many references, adopts the method of normative research, combination of audit, management, management accounting, cost accounting knowledge, the activity-based cost management (ABCM) theory in the modern risk oriented audit in the audit process, the division of audit cost management cost budget, cost accounting, cost control and cost assessment of these four aspects, only analysis of audit cost calculation or control is different from the past, or simply to compare the different audit audit cost control mode, put forward their own views on the implementation of modern risk oriented audit how to reasonable cost management on the creative construction of ABCM the modern risk oriented audit cost management system based on.
The first part of this paper introduces the topic background and research significance, and elaborated the research status at home and abroad, which leads to the specific analysis; the second part is the theoretical basis, first introduced the modern risk oriented audit, connotation and characteristics, then introduces the concept and classification of audit cost. The modern risk oriented audit cost, and finally to the cost of operation management (ABCM) the connotation and advantages of the introduction; the third part describes the basic idea of ABCM modern risk oriented audit cost management system is built based on the objectives and principles. The fourth part of the ABCM of modern risk oriented audit cost management system based on specifically, divided into the cost budget, cost accounting, four aspects of cost control and cost assessment; in the last part, the fifth part summarizes the thesis, refers to The innovation and deficiency of the paper are put forward, and the main research direction of the future research topic based on this thesis is put forward.
The establishment of ABCM of the modern risk oriented audit cost management system based on, in order to seek a new way of thinking, through the use of chain operation, help the social audit organization (CPA), the implementation of the audit personnel effectively. In the modern risk oriented audit risk control reasonable at the same time, to control the cost of the audit, improve audit income, enhance the firm the competitiveness of the industry.

【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F234.3

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