现代风险导向审计及在我国商业银行的应用

发布时间：2018-01-02 21:35

本文关键词：现代风险导向审计及在我国商业银行的应用　出处：《复旦大学》2009年硕士论文　论文类型：学位论文

【摘要】： 审计模式是审计理论和实务中的重要问题。在审计发展的历史,依次出现了账项基础审计、制度基础审计和风险导向审计。现代风险导向审计是一种在审计实践中产生的,为了适应现代社会的高风险环境,以风险评估为中心的审计模式。现代风险导向审计以全面评估风险为基础,以重要风险点为切入点,对风险高的业务与内容加大审计力度,追加审计程序,扩大审计范围,提高审计的效率,风险管理的力度。现代风险导向审计是以全局战略观的眼光评价客户的所有经营行为的有效性,将风险置身于审计的全过程。作为现代审计的新思路,风险导向审计肩负着弥合审计期望差距,降低审计职业风险的重任。风险导向审计代表了现代审计发展的趋势,该模式的出现对审计理论与实务都产生了深远的影响。本文从现代风险导向审计研究现状出发,在第二章介绍分析了现代风险导向审计的相关理论,定义了审计风险、介绍审计风险模型和审计方法的历史演变。在此基础上,论文还进一步阐释了现代风险导向审计的操作程序,强调指出了风险评估的重要步骤和整个的审计程序。商业银行所拥有的良好的信息技术平台和风险管理经验使得基于战略系统观的现代风险导向审计在商业银行审计中的运用不仅是必要的,也是可行的。因此本文在第三章研究分析了我国商业审计的历史发展和存在的问题。并在第四章内将现代风险导向审计引入我国商业银行审计,指出了其目标定位、实施操作的具体步骤和程序。
[Abstract]:Audit mode is an important issue in audit theory and practice. In the history of audit development, the basic audit of accounting appeared in turn. Modern risk-based audit is a kind of audit practice, in order to adapt to the high risk environment of modern society. The modern risk-oriented audit is based on the comprehensive assessment of risk, and takes the important risk points as the breakthrough point, strengthens the audit intensity for the high-risk business and content, and adds the audit procedure. The modern risk-based audit is to evaluate the effectiveness of all the management behaviors of customers from the perspective of the global strategic view to expand the scope of audit, improve the efficiency of audit and the strength of risk management. Put the risk in the whole process of auditing. As a new way of modern audit, risk-oriented audit shoulders the responsibility of bridging the gap of audit expectation and reducing the risk of audit profession. Risk-oriented audit represents the trend of modern audit development. The emergence of this model has a profound impact on audit theory and practice. Based on the present situation of the research on modern risk-oriented audit, this paper introduces and analyzes the relevant theories of modern risk-based audit in the second chapter, and defines the audit risk. This paper introduces the historical evolution of audit risk model and audit method. On this basis, the paper further explains the operation procedure of modern risk-oriented audit. The important steps of risk assessment and the whole audit procedure are emphasized. The good information technology platform and risk management experience of commercial banks make modern risk-oriented audit based on strategic system view in commercial banks. The use of audit is not only necessary. Therefore, in the third chapter, this paper analyzes the historical development and existing problems of commercial audit in China, and introduces the modern risk-based audit into the audit of commercial banks in chapter 4th. The target orientation, the concrete steps and procedures of the operation are pointed out.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.4

【引证文献】