审计风险模型与风险导向审计研究

发布时间：2018-04-20 17:44

本文选题：审计风险模型 + 制度基础审计　；参考：《对外经济贸易大学》2006年硕士论文

【摘要】：论文首先从理论上探讨了审计风险的定义,分析了审计风险的特征及其产生的原因,提出了审计风险应当是指注册会计师的审计职业风险的观点。接下来,论文按照时间顺序介绍了注册会计师审计模式的变迁,以及由于审计模式变迁而导致的审计风险模型的形成和发展;论文通过分析现有的制度基础审计模式和传统审计风险模式,指出了二者'存在的不足。为了解决这些理论的缺陷和实际模式的不足,以及更好地理解风险导向审计的具体含义,文章在针对理论界对于风险导向审计模式中对于“风险”一词的不同解释做出评价之后,作者创造性地提出了真正意义上的风险导向审计模式应当是以由被审计单位“经营风险”所导致的“会计报表重大错报风险”作为风险导向,并以此引导注册会计师从事审计工作,以达到降低注册会计师审计职业风险的审计模式。在明确了风险导向审计的理论含义之后,作者一并对传统审计风险模型进行了修正,从而为风险导向审计模式的实际应用奠定了坚实的理论基础。最后,论文还通过我国 A 股股票交易市场一家退市公司——ST 达尔曼公司系统舞弊的现实案例,初步探讨了制度基础审计在针对系统性财务舞弊中存在的诸多问题以及如何使用风险导向审计作为对策来克服这些不足。文章最后对风险导向审计的在我国应用的前景做出了展望和构想。
[Abstract]:Firstly, this paper discusses the definition of audit risk theoretically, analyzes the characteristics of audit risk and its causes, and puts forward the viewpoint that audit risk should refer to the audit professional risk of certified public accountant. Then, according to the time order, the paper introduces the change of CPA audit mode, and the formation and development of audit risk model caused by the change of audit mode. Based on the analysis of the existing institutional audit model and the traditional audit risk model, the paper points out the shortcomings of the two models. In order to solve the shortcomings of these theories and practical models, and to better understand the specific meaning of risk-based audit, This paper evaluates the different interpretations of the term "risk" in the risk-oriented audit model in the theoretical circle. The author creatively puts forward that the real risk-oriented audit model should be based on the "risk of material misstatement of accounting statements" caused by the "operating risk" of the audited unit. In order to reduce the professional risk of CPA audit, the CPA should be guided to audit. After clarifying the theoretical meaning of risk-based audit, the author also modifies the traditional audit risk model, thus laying a solid theoretical foundation for the practical application of risk-based audit model. Finally, the paper also through the A shares trading market in China a delisting company-St Dahlman company system fraud case, This paper preliminarily discusses the problems existing in systematic financial fraud and how to use risk-oriented audit as a countermeasure to overcome these shortcomings. Finally, the prospect of the application of risk-oriented audit in China is prospected and conceived.
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239

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