审计模式及其在我国应用研究

发布时间：2018-03-11 10:06

本文选题：审计模式　切入点：制度基础导向审计　出处：《东北师范大学》2006年硕士论文　论文类型：学位论文

【摘要】： 审计模式是包含审计目标、审计方法、审计程序等要素集合的系统,审计模式需适应经济环境具体情况的要求。目前随着财务丑闻、审计失败案例的频繁发生,如何构建符合我国国情的审计模式,成为业界讨论的热点问题。本文通过搜集国内、国外大量的文献资料,对审计模式构建的相关问题进行了研究与探讨,期望能够为建设适应我国国情的审计模式提供一点思路,推动我国独立外部审计事业发展。本文共分为五部分。引言部分介绍了本文研究的背景以及研究意义,对目前国内、国外关于本领域的研究成果进行了简单的评述。第一部分首先介绍了目前在我国流行的制度基础审计模式和传统风险导向审计模式的内容和特点,然后分别对其存在的缺陷进行了比较分析。第二部分内容:目前国外理论界和实务界针对制度基础导向审计模式和传统风险导向审计模式的局限性,倡导应用现代风险导向审计模式(又称战略风险导向审计模式)。本章着重阐述了现代风险导向审计模式的发展历程以及其内容和特点,对其在我国的适用性进行了分析,最后得出结论认为目前我国国情尚不能满足现代风险导向审计模式的需要。第三部分内容:在对制度基础导向审计模式、传统风险导向审计模式以及现代风险导向审计模式在我国适用性的分析基础上,回顾了国外舞弊导向审计准则的变迁过程,指出外部审计目标1经过70年的发展变迁又回到了原点即“查错防弊”。由此提出以外部审计目标构建审计模式,从而构建舞弊导向审计模式,并阐述了舞弊导向审计模式的内容、目标以及程序等。第四部分内容:在提出构建舞弊导向审计模式后,对舞弊导向审计模式在我国结合目前我国上市公司舞弊动机及其特征进行了分析,阐述了我国实施舞弊导向审计的手段和策略,最后强调揭露重大管理舞弊是注册会计师不可推却的责任。本文主要采用规范研究,运用比较分析、定性分析等方法,针对目前我国审
[Abstract]:The audit mode is a system which includes the audit objective, the audit method, the audit procedure and so on. The audit mode needs to meet the requirements of the economic environment. At present, with the financial scandal, the audit failure cases occur frequently. How to build an audit model that conforms to the situation of our country has become a hot issue discussed by the industry. This paper studies and discusses the related problems of the construction of audit mode by collecting a large amount of domestic and foreign literature. It is expected that it can provide some ideas for the construction of audit mode adapted to the situation of our country and promote the development of independent external audit in our country. This paper is divided into five parts. The introduction introduces the background and significance of this study, and makes a brief comment on the current domestic and foreign research results in this field. The first part first introduces the contents and characteristics of the popular system based audit model and the traditional risk-oriented audit mode in our country, and then makes a comparative analysis of their defects. The second part: the limitation of the current foreign theoretical and practical circles in view of the institutional basis oriented audit model and the traditional risk-oriented audit model. Advocate the application of modern risk-oriented audit mode (also called strategic risk-based audit mode). This chapter focuses on the development of modern risk-oriented audit model, its content and characteristics, and analyzes its applicability in China. Finally, the conclusion is drawn that the current situation of our country can not meet the needs of the modern risk-oriented audit model. The third part: based on the analysis of the applicability of the system based audit model, the traditional risk-based audit model and the modern risk-based audit model in China, this paper reviews the vicissitude process of the foreign fraud-oriented auditing standards. It is pointed out that objective 1 of external audit has gone back to its origin after 70 years of development and vicissitude. From this point of view, it is proposed that the external audit target should be used to construct the audit mode and thus construct the fraud-oriented audit mode. And elaborated the fraud-oriented audit mode content, the goal as well as the procedure and so on. Part 4th: after putting forward the construction of fraud-oriented audit mode, the author analyzes the fraud-oriented audit mode in our country combined with the fraud motive and its characteristics of listed companies in our country at present. This paper expounds the means and tactics of implementing fraud-oriented audit in our country, and finally emphasizes that it is an inescapable responsibility of CPA to expose major management fraud. This article mainly adopts the standard research, the use of comparative analysis, qualitative analysis and other methods, aiming at the current audit in China.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.22

【引证文献】