现代风险导向审计方法及在我国的应用研究

发布时间：2018-03-10 15:50

本文选题：新审计风险模型　切入点：风险导向　出处：《东北财经大学》2005年硕士论文　论文类型：学位论文

【摘要】：现代风险导向审计作为一种重要的审计理念和方法，受到会计和审计界的普遍关注。二十世纪九十年代，国外学者对传统风险导向审计方法加以改进，弥补了其诸多缺陷，特别是对传统审计风险模型的改进。可以说，现代风险导向审计方法是审计技术在系统理论和战略管理理论上的重大创新，代表了现代审计方法发展的最新趋势。国际审计和保证准则委员会于2003年10月发布了三个新的国际审计风险准则，并从2004年12月15日开始执行这三个新风险准则。中国注册会计师协会根据国际审计准则的最新发展，于2004年10月对已修订的四个新审计风险准则在全国范围内征求意见，计划于2005年内正式发布。国际审计和保证准则委员会和中国注册会计师协会的举动，更加确定了现代风险导向审计方法的作用和地位。本文第一部分由现代风险导向审计方法的基本理论着手，第二部分重点介绍了审计风险模型的变更。面对现代风险导向审计的强大优势，第三部分从必要性和可能性两方面分析了此方法在我国应用的可行性。笔者认为，，现代风险导向审计是注册会计师审计模式的必然选择，是适应审计环境变化、审计准则国际协调及审计工作的客观要求。但是，针对我国注册会计师目前的执业水准和审计环境的现实，引进和实施风险导向审计方面存在哪些问题，应如何采取对策，值得探讨。笔者在文章的第四部分借鉴毕马威研究的经营计量程序，提出了现代风险导向审计模型的分析应用框架。第五部分则从宏观方面提出我国应用现代风险导向审计的应对措施。一是积极完善中国独立审计准则体系；二是加强行业知识的储备，实现审计市场的行业化；三是加强道德建设，有效规避道德风险。
[Abstract]:As an important audit concept and method, modern risk-based audit has received widespread attention in the field of accounting and auditing. In 1990s, foreign scholars improved the traditional risk-based auditing method and made up for its many defects. Especially the improvement of the traditional audit risk model. It can be said that the modern risk-oriented audit method is an important innovation in the system theory and the strategic management theory of audit technology. Representing the latest trend in the development of modern auditing methods. In October 2003, the International Audit and Assurance Standards Board issued three new international auditing risk standards, In accordance with the latest development of international auditing standards, the Chinese Institute of Certified Public Accountants (CCPAs) solicited comments on the four revised new auditing risk standards nationwide on October 2004. The plan will be officially released in 2005. The actions of the International auditing and Assurance Standards Committee and the China Institute of Certified Public Accountants have further confirmed the role and status of modern risk-oriented auditing methods. The first part of this paper begins with the basic theory of the modern risk-oriented audit method, the second part mainly introduces the change of the audit risk model, facing the powerful advantage of the modern risk-based audit, The third part analyzes the feasibility of applying this method in our country from the aspects of necessity and possibility. The author thinks that modern risk-oriented audit is the inevitable choice of CPA audit mode and adapts to the change of audit environment. The international coordination of auditing standards and the objective requirements of audit work. However, in view of the current practice level of certified public accountants and the reality of the audit environment in China, what problems exist in the introduction and implementation of risk-based audit, and how to take countermeasures, In the 4th part of the article, I draw lessons from KPMG's business measurement program, The author puts forward the analysis and application framework of modern risk-oriented audit model. Part 5th puts forward the countermeasures of applying modern risk-based audit in China from the macro aspect. The second is to strengthen the industry knowledge reserve, to realize the audit market industry, the third is to strengthen the moral construction, effectively avoid the moral hazard.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】