风险导向审计技术中的风险识别和风险评估

发布时间：2018-05-04 07:14

本文选题：风险导向审计 + 经营风险　；参考：《西南财经大学》2006年硕士论文

【摘要】： 审计有效性的关键是运用先进的理念和模式识别出固有风险,然后有的放矢地决定采用何种具体程序,从而才可能更好地把握控制风险、检查风险以降低整体审计风险。现行的传统审计方法更多地是按照程序把握检查风险,而对形成审计风险的真正风险源头——固有风险,即企业的经营风险,涉及甚少。而以风险导向为基础的审计理念和模式则有助于实现审计总体风险的有效管理。因为审计的范畴已经由过去被审计主体的合规性、运行有效性延伸到对被审计单位生存、发展所处的行业、产品、管理手段、管理效率、运行速度、激励机制、企业家品行、战略规划、决策能力、对诸多预期的把控能力以及应对宏观面调整的能力等方面进行系统的关注。笔者写作的主题-风险导向审计技术中风险识别和评估就是针对如何识别和评估经营风险即企业的固有风险进行的。文章的第二部分对企业风险模型和风险控制模型进行了介绍,为审计中的经营风险识别和评估提供了客体和分析研究的具体对象。企业风险模型(BRM)将风险归纳为三个大类,73种常见风险。包括了,环境风险、流程实施风险和决策所使用的信息风险。企业风险控制是企业内部控制的有机组成部分,企业为了达到其持续经营目标-价值创造,构建了大量的风险控制的组织手段和具体措施。风险控制分为三大类:监督性控制、层面性控制和具体性控制。文章的第三部分介绍经营风险的识别与评估,经营风险的识别与评估的要点主要有: 一:审计师开展的风险识别与评估工作可适用于不同规模和复杂程度的企业组织,以获取组织的风险管理活动的要素或实质。二:经营风险的识别和评估过程中,注册会计师的工作主要有: 1:审计观测。在风险管理审计过程中,列出客观的观测资料以作为对主要活动评估的基础。 2:评估主要活动。企业进行主要活动表现如何?与其他主要评估中的主要活动相比表现如何?在有效至无效的区间内进行评估。
[Abstract]:The key to the effectiveness of audit is to identify the inherent risks by using advanced concepts and patterns, and then decide what specific procedures are used, so as to better grasp the risk control and check the risk in order to reduce the overall audit risk. The current traditional audit method is more to check the risk in accordance with the procedure and to form a trial. The real risk source of the risk - the inherent risk, that is, the business risk of the enterprise, involves very little. And the audit concept and model based on the risk orientation will help to realize the effective management of the overall audit risk. The scope of the audit has been extended to the audited units from the compliance of the audited subjects in the past. Deposit, develop the industry, product, management means, management efficiency, speed of operation, incentive mechanism, entrepreneur conduct, strategic planning, decision-making ability, pay attention to many expected ability of controlling and coping with macro adjustment. It is based on how to identify and assess operational risks, namely, inherent risks of enterprises.
The second part of the article introduces the enterprise risk model and the risk control model, and provides the object and the specific object of the analysis and research for the identification and evaluation of the management risk in the audit.
The enterprise risk model (BRM) divides risk into three broad categories and 73 common risks, including environmental risks, process implementation risks and information risks used in decision-making.
Enterprise risk control is an organic part of enterprise internal control. In order to achieve its sustainable management goal value creation, enterprises have constructed a large number of organizational means and concrete measures for risk control. Risk control is divided into three categories: supervision control, level control and specific control.
The third part of the article introduces the identification and evaluation of business risks.
One: the auditor's risk identification and evaluation work can be applied to enterprise organizations of different sizes and complexity to obtain the elements or substance of the organization's risk management activities.
Two: in the process of identifying and evaluating operational risks, the work of CPA is as follows:
1: audit observation. In the process of risk management audit, objective observation data are listed as the basis for evaluation of major activities.
2: assessment of major activities. How is the performance of the main activities of the enterprise? How does it compare with the major activities in other major assessments? Evaluation within a valid to invalid interval.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】