我国民间审计风险控制与管理模式研究

发布时间：2018-05-15 05:37

本文选题：民间审计 + 审计风险模型　；参考：《北京化工大学》2005年硕士论文

【摘要】：在1981年我国恢复独立审计制度时,民间审计便重新出现,到现在已走过了20年的历程。然而正是在这短短的几年当中,会计师事务所屡遭诉讼。实际上,这种现象并不是中国独有,早在80年代,西方审计界就出现了“诉讼爆炸”时代,近年来安达信的倒塌更是将这一现象推向高潮。为此,各国专家学者以及业内人士都做了深入的研究并取得了一定成果。这些研究多关注审计实务,力图从审计技术着手控制审计风险。然而笔者认为:会计师事务所的审计风险管理不力是其更深层的原因。本课题从管理的角度去认识审计风险,尝试构建了一个基于管理理念的审计风险模型。通过对会计师事务所进行收益成本、博弈分析我们得出,会计师事务所要想长期生存并不断发展,必须建立完善的审计风险管理体系。通过对审计风险控制三种模式的探讨,本课题最终确立了审计风险管理体系的三维模式。在分析研究了中天勤、北京京都会计师事务所两个案例后,我们得出结论,本课题提出的民间审计机构审计风险的三维管理模式是合理、可操作并有实践意义的。本文在审计风险模型与审计风险三维管理模式上有所创新,期望能对我国的民间审计机构有所裨益。
[Abstract]:When the independent audit system was restored in 1981, the folk audit appeared again, and now it has gone through 20 years. However, it is in this short number of years, accounting firms have been repeatedly sued. In fact, this phenomenon is not unique to China, as early as the 1980s, the Western auditing community appeared in the "lawsuit explosion" era, in recent years, Andersen's collapse has pushed this phenomenon to a climax. To this end, experts and scholars from all over the world as well as the industry have done in-depth research and achieved certain results. These studies pay more attention to audit practice and try to control audit risk from audit technology. However, the author believes that the audit risk management of accounting firms is a deeper reason. In this paper, we try to construct an audit risk model based on the concept of management to understand the audit risk from the perspective of management. Through the analysis of the income and cost of the accounting firm, we draw the conclusion that if the accounting firm wants to survive and develop continuously, it must establish a perfect audit risk management system. Through the discussion of three models of audit risk control, this paper finally establishes the three-dimensional model of audit risk management system. After analyzing two cases of Zhongtianqin and Beijing Kyoto accounting firm, we conclude that the three-dimension management model of audit risk of folk audit institutions proposed in this paper is reasonable, operable and practical. In this paper, the model of audit risk and the three dimensional management model of audit risk are innovated, which is expected to be of benefit to our country's non-governmental audit institutions.
【学位授予单位】：北京化工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43

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