论审计风险的概念界定与体系构建

发布时间：2018-04-01 17:35

本文选题：审计风险　切入点：审计准则　出处：《中国注册会计师》2008年09期

【摘要】：上个世纪70年代以来,审计风险问题受到注册会计师职业界和社会的愈来愈多的关注,大型国际会计师事务所首先开发和运用了风险导向审计方法以适应环境和社会需求的变化,寻求自身的持续发展。本世纪初安然事件的出现,人们对职业界能否满足社会期望以及风险导向审计的科学性都提出了质疑,为应对新的形势,全球会计职业界都积极行动起来,提出了以重大错报风险为导向的新的审计准则体系。中国注册会计师协会也于2006年颁布了一系列新的审计准则,实现了与国际准则的全面趋同。然而,尽管新审计准则已经实施一年多了,但人们对如何认识风险导向审计和审计风险的概念仍然没有取得一致,有必要进行深入的探讨。本文强调了以审计质量角度界定审计风险的内涵,提出应该将审计技术规范与审计师行为规范有机结合,并据此构造了内容更加全面、具体的审计风险模式。
[Abstract]:Since the 1970s, the audit risk has been paid more and more attention by the CPA profession and the society. The large international accounting firms first developed and applied the risk-based audit method to adapt to the changes of the environment and social needs, and to seek their own sustainable development. People have questioned whether the profession can meet social expectations and the scientific nature of risk-based audit. In order to cope with the new situation, the global accounting profession has taken active action. A new auditing standard system based on the risk of material misstatement is proposed. The Chinese Institute of Certified Public Accountants issued a series of new auditing standards in 2006, which realized the overall convergence with international standards. Although the new auditing standards have been in force for more than a year, there is still no agreement on how to understand the concept of risk-based audit and audit risk. This paper emphasizes the connotation of the audit risk from the angle of audit quality, and puts forward that the audit technical standard and the auditor's behavior standard should be combined organically, and based on this, the content of the audit risk is more comprehensive. Specific audit risk model.
【作者单位】：中山大学管理学院;中山大学管理学院;
【分类号】：F239.4

【相似文献】