注册会计师审计风险分析及现状研究

发布时间：2018-04-04 15:53

本文选题：审计风险　切入点：审计风险模型　出处：《重庆大学》2004年硕士论文

【摘要】：随着经济的发展,注册会计师审计领域面临着与其它经济领域同样的问题:市场竞争的加剧,促使会计师事务所的边际收益不断地下降。会计师事务所为了能在审计市场上保持自己的一席之地,要么努力提高效率,降低审计成本,要么与客户保持一种“非正常”的关系。因为,在一定的有序经济条件下,审计费用的增加是困难的。为了生存和发展,审计人员只能把目光转向了前两者,这使得审计人员面临很大的审计风险。论文主要包括五个部分:第一部分介绍了一些与审计风险相关的概念性问题;第二部分介绍了审计风险模型,介绍了审计风险模型的不断完善,和在我国目前的情况下,审计风险模型的应用和重建;第三部分介绍了对审计风险和审计风险各因素的定量分析问题;第四部分则用博弈论的方法分析了注册会计师和企业管理当局以及与监管当局之间的相互关系;论文的最后主体部分是对注册会计师的审计意见出具情况进行了实证分析。本文首先从审计规范研究出发,对审计风险的三要素进行深入的剖析,对审计风险因素之间及其与其它因素之间的关系进行了一一分析,使我们认识到对审计风险的各因素评价的重要性,因为这些因素直接影响到了注册会计师是否面临更大或更小的审计风险。因此,对这些风险的计量确定就变得相当重要了,而把审计风险模型运用到审计风险各因素的计量中,能为注册会计师降低审计风险提供一个较为可靠的方法,因为审计风险模型已得到了不断的完善和众人的认可。博弈论是研究决策主体的行为发生相互作用时的决策以及这种决策的均衡问题,也就是说,研究一个主体的选择受到其它主体选择的影响,而且反过来影响到其它主体选择时的决策问题和均衡问题。审计风险就是注册会计师、企业管理当局和股东几方博弈的结果。我们对注册会计师与管理当局及与监管机构之间的相互关系进行了博弈分析,对影响它们行动选择的因素进行了较为深入的分析。结果表明,注册会计师出具不实审计意见有其深刻的社会问题,如公司治理结构存在缺陷,监管机构处罚力度不够。因此,必须要从这几方面进行入手,以使注册会计师理性地出具审计意见,降低审计风险。接着本文主要是对注册会计师出具的审计意见情况进行了实证分析,从注册会计师出具的非标准无保留审计意见可以体现出注册会计师对审计风险的重视程度,因此是审计风险的一个很好的替代指标。本文对从1997～2000年之间的审计意见的出具情况的分析,结果表明我国会计师事务所的审计风险意识在逐步增强,而且“十大”事务所的审计风险意识要强于“非十大”,但与国际“四大”相比,还是要 WP=5 逊一筹。但是由于“十大”的审计风险意识强于“非十大”,因此导致了“十大”遭客户特别是被出具了非标准无保留审计意见的客户解雇的概率大大高于“非十大”,从而也导致了其市场份额的降低,这样的一个最终结果就是我国很难有大型会计师事务所的出现,而这也不利于会计师事务所规模经济的产生。论文的最后一部分主要是根据前文分析的结论,针对我国目前的一些现状,从理论上提出了一些改进措施。而如果真正能做到的话,对降低注册会计师的审计风险将有很大的帮助。
[Abstract]:With the development of economy , the CPA auditing field is faced with the same problems as other economic fields : the intensification of market competition and the continuous decline of the marginal income of the accounting firm . In order to maintain its own place in the audit market , it is difficult to improve the efficiency , reduce the cost of the audit , or maintain a " abnormal " relationship with the customer . For the survival and development , the auditors can only turn their eyes to the former two , which makes the auditors face a great risk of audit .

The thesis mainly includes five parts : the first part introduces some conceptual problems related to audit risk , the second part introduces the audit risk model , introduces the application and reconstruction of audit risk model , and analyzes the relationship between the CPA and the enterprise management authority and the supervisory authority in the third part .

First , from the study of auditing standard , the three factors of audit risk are deeply analyzed , and the relationship between audit risk factors and other factors is analyzed . Therefore , it is very important to determine the risk factors . Therefore , it is very important to apply audit risk model to the measurement of audit risk factors . Therefore , it can provide a more reliable method for CPA to reduce audit risk , because audit risk model has been perfected and accepted by the people .

The game theory is to study the decision - making in the interaction of the behavior of the decision - making body and the equilibrium problem of the decision - making , that is to say , the choice of a subject is influenced by other subject selection and in turn affects the decision - making problem and the equilibrium problem when the other subjects choose .

This paper makes an empirical analysis on the audit opinions issued by certified accountants . The non - standard unqualified audit opinions issued by certified accountants can reflect the importance of CPA to audit risk , so it is a good substitute indicator of audit risk .

WP=5

But since the " ten big " audit risk consciousness is stronger than " non - ten big " , the probability of " ten big " customers , especially those who have been issued the non - standard unqualified audit opinion , is much higher than " non - decade " , which leads to the decrease of its market share , which is the result of the large accounting firm in our country , which is not conducive to the scale economy of the accounting firm .

The last part of this paper is based on the conclusion of the previous analysis , aiming at some current situation in our country , some improvement measures are put forward from the theory , and if the true can be done , it will be helpful to reduce the audit risk of CPA .

【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.43

【引证文献】