项目管理在汽车行业生产转移中的应用研究

发布时间：2018-01-26 06:45

本文关键词： 政府投资国家审计审计风险　出处：《上海交通大学》2010年硕士论文　论文类型：学位论文

【摘要】： 政府投资建设项目国家审计是《审计法》赋予审计机关的重要职责,是审计活动的重要组成部分。而审计风险时刻存在于审计活动中,它影响审计实务的发展,影响着审计的公信力。因此如何控制审计风险是审计理论和审计实践面临的主要课题。审计风险的特征包括客观性、普遍性、潜在性、复杂性、非零性和可控性。审计风险的构成要素包括固有风险、控制风险和检查风险,对于国家审计来说还有评价风险、处罚风险和结果公开风险。政府投资建设项目的审计中,这些风险的表现形式是多种多样的,这与政府投资建设项目审计的特点有着密切的关系。相对于其他审计工作来说,政府投资建设项目审计有其特殊的一面,其投资大、工期长、专业性强,涉及的对象复杂,因此审计风险显得更加突出。在审计风险管理中,审计风险控制是最终的目标。如何控制审计风险是国内外审计行业研究的热点,也提出了很多方法,如不断完善审计风险准则,引入风险导向审计,在审计实践中突出对审计风险的防范;通过提高审计工作质量,来降低审计风险等等。这些研究都为控制审计风险提供了一些思考。但是对于控制政府投资建设项目审计风险,在我国还存在很多问题。产生这些问题的原因很多,既有审计部门和审计人员自身存在的主观原因,也有审计环境等客观原因的影响。本文将从控制审计风险的意义出发,分析审计风险的概念、组成要素、基本特征,运用信息不对称理论和风险管理理论,阐述审计风险产生的原因和审计风险管理方法,通过日常的政府投资建设项目国家审计工作中审计风险的表现,发现目前控制审计风险存在的问题,从国外一些控制审计风险的方法中获得启示,从提高审计质量水平、加强人才培养和借用外力、运用先进审计方法、优化审计环境等四个方面阐述控制审计风险的办法,以降低审计风险,提高审计工作的有效性。
[Abstract]:State audit of government investment and construction project is an important responsibility and part of audit activity entrusted by Audit Law. However, audit risk always exists in audit activity, which affects the development of audit practice. Therefore, how to control audit risk is the main subject of audit theory and audit practice. The characteristics of audit risk include objectivity, universality, potential and complexity. Non-zero and controllability. The components of audit risk include inherent risk, control risk and check risk, as well as evaluation risk for national audit. In the audit of government investment and construction projects, the manifestations of these risks are various. This is closely related to the characteristics of the government investment and construction project audit. Compared with other audit work, the government investment construction project audit has its special side, its investment is large, the time limit is long, and its specialization is strong. In the audit risk management, audit risk control is the ultimate goal. How to control the audit risk is the hot spot of the domestic and foreign audit industry. Also put forward a lot of methods, such as constantly improving audit risk standards, introducing risk-oriented audit, in the audit practice to highlight the prevention of audit risk; Through improving the quality of audit work to reduce the audit risk and so on. These studies have provided some thoughts for the control of audit risk. But for the control of government investment and construction project audit risk. There are still many problems in our country. There are many reasons for these problems, both the audit department and the auditors themselves exist subjective reasons. This paper will analyze the concept, elements and basic characteristics of audit risk from the point of view of controlling audit risk, and apply information asymmetry theory and risk management theory. This paper expounds the causes of audit risk and the methods of audit risk management, and finds out the problems existing in the control of audit risk through the performance of the audit risk in the national audit work of the government investment construction project. From some foreign methods to control audit risk, from improving the level of audit quality, strengthening talent training and borrowing external forces, the use of advanced audit methods. In order to reduce the audit risk and improve the effectiveness of audit work, this paper expounds the methods of controlling audit risk from four aspects, such as optimizing audit environment.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：F239.4

【参考文献】