风险导向审计若干问题研究

发布时间：2018-03-27 09:55

本文选题：审计风险　切入点：审计模式　出处：《东北林业大学》2003年硕士论文

【摘要】： 20世纪80年代中期，审计风险成为审计理论界和实务界研究的热点和难点问题，为弥合审计期望差距，降低审计职业风险，在实践中产生了一种以风险评价为中心的审计模式，即风险导向审计模式，该模式的出现对审计理论与实务影响都是深远的，但目前还未形成统一的认识，尚有许多问题需要研究和解决，本文在了解国内外风险导向审计实践和理论研究现状的基础上，利用系统，演绎，实证，分析等研究方法，对审计风险因素下审计理论结构的问题进行分析研究，以寻求风险导向审计的理论支点，以及对风险导向审计风险模型问题进行分析研究，提出四要素方案，，也就是区分审计报告风险和审计职业风险，揭示审计风险现实转化的可能性，重点探讨经营风险因素的影响，对完善审计风险模型的作用，在此基础探讨具有可操作性的风险导向审计程序与方法问题，以期对实践具有指导意义。
[Abstract]:In the mid-1980s, audit risk has become a hot and difficult problem in the field of audit theory and practice. In order to close the gap of audit expectation and reduce the risk of auditing profession, a kind of audit mode centered on risk assessment has emerged in practice. That is, the risk-based audit model, the emergence of which has far-reaching impact on audit theory and practice, but has not yet formed a unified understanding, there are still many problems to be studied and solved. On the basis of understanding the current situation of risk-oriented audit practice and theoretical research at home and abroad, this paper analyzes the problems of audit theoretical structure under audit risk factors by using systematic, deductive, empirical, analytical and other research methods. In order to seek the theoretical fulcrum of risk-based audit and analyze the risk model of risk-based audit, this paper puts forward a four-factor scheme, that is, to distinguish the risk of audit report from the professional risk of audit. This paper reveals the possibility of the reality transformation of audit risk, focuses on the influence of management risk factors, and the role of audit risk model, and discusses the operational risk oriented audit procedure and method on this basis. With a view to practice has a guiding significance.
【学位授予单位】：东北林业大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

【相似文献】