我国风险导向审计研究

发布时间：2018-03-02 09:37

本文关键词： 风险导向审计审计风险分析性程序风险评估　出处：《中央财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：近年来,我国注册会计师审计有了长足的发展,在社会主义市场经济建设中发挥了重要的作用。但随着外部环境的不断变化和审计风险的日益增加,注册会计师应当如何做出必要的调整以适应这种变化,这是审计职业界和学术界都在探讨的问题。在历史进程中,审计模式的发展依次经历了三个阶段:账项基础审计阶段、制度基础审计阶段、风险导向审计阶段。而风险导向审计是在账项基础审计和制度基础审计的基础上发展起来的,是科学技术突飞猛进、政治经济环境急剧变化的背景下迎合高度风险社会的产物,代表了现代审计发展的趋势。它强调审计战略,使用审计风险模型,并积极采用分析性程序。对审计风险评估是风险导向审计最重要的方法。风险导向审计作为一种重要的审计理念和方法,随着国内外审计失败事件的爆发,受到监管部门、审计执业界和学术界新的关注。中注协 2003 年研究课题之一就是风险导向审计;上海国家会计学院专门建立了一个实验室来研究风险导向审计问题;而北京国家会计学院也正在同世界银行合作开发风险导向审计的课题。安然事件爆发后,许多新闻报道的资料显示,“五大”(安达信倒闭后,变为“四大”)的审计质量令人担忧。20 世纪 80 年代末国际商业信贷银行倒闭案,迫使普华在几年前支付 1 亿多美元的赔偿,才与蒙受巨额损失的投资者达成庭外和解;90 年代加州奥然治县破产案、巴林银行理森舞弊案也把毕马威、德勤、永道卷入了代价高昂的诉讼;近年发生的施乐公司、朗讯公司等案件,“五大”也都牵涉其中。人们在对“五大”的审计质量表示担忧的同时,也对被“五大”广泛采用的以风险为导向的审计模式提出了质疑。一种意见认为这些事件在很大程度上归结于风险导向审计理念和方法的失败,因此要求反思甚至停止采用风险导向审计方法。另一种意见认为,我国中天勤会计师事务所出现的问题,是因为没有采用风险导向审计方法。以上这些意见都表明,我们对风险导向审计还缺乏全面的认识,风险导向审计目前仍处于发展完善之中。风险导向审计作为一种新的审计基本方法已经在理论与实务中表现了它的科学性与有效性,为了推动我国审计事业的发展,我们应该积极地研究与学习风险导向审计理论与方法。我国现行审计模式大多还是建立在制度基础审计之上,对风险导向审计模式上没普遍应用。这是否意味着引入风险导向审计是我国注册会计师职业界的最佳选择呢?在实务中,应如何结合我国的实际情况来具体运用风险导向审计?引入之后,审计
[Abstract]:In recent years, CPA audit in China has made great progress and played an important role in the construction of socialist market economy. However, with the continuous change of external environment and the increasing of audit risk, How to make the necessary adjustment to adapt to this change is a problem that the auditing profession and academic circles are discussing. In the historical process, the development of audit mode has experienced three stages in turn: accounting basic audit stage, system based audit stage, Risk-oriented audit stage. Risk-oriented audit is developed on the basis of the basic audit of accounting items and the basic audit of the system. It is the product of catering to the high risk society under the background of the rapid development of science and technology and the drastic changes in the political and economic environment. Represents the trend of modern audit development. It emphasizes audit strategy, using audit risk model, The audit risk assessment is the most important method of risk-based audit. As an important audit concept and method, Risk-Oriented Audit, with the outbreak of audit failure at home and abroad, is subject to supervision. In 2003, one of the research topics of CAPA is risk-based audit. Shanghai National Accounting Institute has set up a laboratory to study Risk-Oriented auditing. Beijing National Accounting Institute is also working with the World Bank to develop a risk-oriented audit project. After the Enron incident broke out, many news reports showed that the audit quality of the "Big five" (after Andersen's collapse, which became the "Big four") was worrisome. At the end of 80s of the 20th century, the collapse of international commercial credit banks was worrying. Forcing China to pay more than $100 million in damages a few years ago, it was only after reaching an out-of-court settlement with investors who suffered huge losses that the bankruptcy of Orange County, California, in the 1990s, and the KPMG, Deloitte, fraud case of Bahrain's Bank of Bahrain, WopewaterhouseCoopers has been involved in costly lawsuits; in recent years, Xerox, Lucent and others have been involved in the "Big five." while people are concerned about the quality of the audit, It also questioned the risk-oriented audit model widely adopted by the "Big five". One view is that these events are largely attributed to the failure of the risk-based audit concepts and methods. Therefore, it is necessary to reflect on and even stop using the risk-based audit method. Another view is that the problem that appears in China's Zhongtianqin accounting firm is that it does not adopt the risk-based audit method. All these opinions show that, We lack a comprehensive understanding of the risk-oriented audit, and the risk-oriented audit is still in the process of development and perfection. As a new basic method of auditing, Risk-oriented auditing has shown its scientific and effective in theory and practice, in order to promote the development of auditing in China. We should actively study and study the theory and method of risk-based audit. There is no general application of the risk-oriented audit mode. Does this mean that the introduction of risk-based auditing is the best choice for the CPA profession in China? In practice, how to combine the actual situation of our country to use the risk-oriented audit? After introduction, audit
【学位授予单位】：中央财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】