风险导向审计及在我国运用的研究

发布时间：2018-05-15 21:36

本文选题：风险导向审计的产生 + 风险导向审计的审计风险分析　；参考：《江西财经大学》2004年硕士论文

【摘要】：当今世界，风险无处不在，无时不有。社会经济环境的变化，使得世界范围内针对注册会计师职业的诉讼“爆炸”式地增长，注册会汁师日渐成为一项具有高度风险的专门职业。在我国注册会计师事业发展过程中，先后发生过很多震惊全社会的审计案件。尤其是最近爆发的“银广夏”事件和“湖北立华”事件，使注册会计师行业的“职业声誉”又一次受到重大打击，使整个注册会计师行业都步入了“信誉寒冬”时代。面对高度风险的社会环境，我国审计界目前广泛采用的制度导向审计模式或帐项导向审计模式己不能适应形势发展的需要。西方国家自80年代以来兴起了一种新型的审计模式一风险导向审计，运用新技术、新方法预防和控制审计风险，取得了一定的成果。无可置疑，风险导向审计是一种能有效降低审计风险的现代审计模式。然而21世纪之初，安然公司破产案件揭开了美国审计业的“巨大黑洞”，被誉为审计界典范的国际会计公司之一安达信公司最终难逃解体的命运。这使我们怀疑风险导向审计是否是我们国家的最佳选择呢? 由此，笔者专门针对风险导向审计的理论体系及在我国运用的现状、必要性和局限性进行剖析，并探讨在我国运用风险导向审计的对策问题，希望能够籍此摸索出一条适合我国国情的风险导向审计方法，有助于我国审计理论的研究和实践运用，有助于我国审计技术水平的提高，有助于会计师事务所的国际竞争。本文共分四章：第一章阐述了风险导向审计的产生与理论基础。审计模式依照审计目标的改变而不断演进，依次经历了账项导向审计、制度导向审计与风险导向审计三阶段，风险导向审计与前二种审计模式相比具有五大优越性。同时，指出风险导向审计的产生具有一定的理论基础，包括风险理论、重要性理论和方式理论。第二章对风险导向审计的审计风险进行了分析。首先对审计风险的涵义进行层层剖析，指出审计风险的本质特征是：审计主体承担损失的可能性。其次基于外界经济环境的变化而导致经营风险、报告风险的增加，再加上审计风险的最终表现为承担法律责任，笔者提出新的审计风险模型：审计风险=(经营风险+固有风险x控制风险x检查风险十报告风险)x法律风险。根据审计风险模型，对各风险要素进行剖析，先从外围大的经营环境出发，考虑企业所面临的各种风险因素，确定总的审计风险水平，再对固有风险、控制风险进行评估，最后确定可接受的检查风险水平，计算确定实质性测试的样本量。第三章介绍了风险导向审计的基本程序和方法。第四章在前几章对风险导向审计理论体系的总体描述下，结合我国实际情况，说明我国目前的审计模式及存在的问题，，指出风险导向审计在我国的运用具有一定的必要性，同时指出风险导向审计方法的运用存在一定的局限性。而如何保证风险导向审计在我国的运用呢?本文则从准则制定、人员培训、公司治理、事务所管理、法制环境及其推广运用等方面进行了相关的对策探讨。
[Abstract]:In today ' s world , the risks are everywhere , and there is no time to change the social and economic environment , which makes the world wide

In the case of the " explosion " of the lawsuit against the CPA profession , the registered juice teacher has become more and more

In the course of the development of China ' s registered accountant , there have been a lot of shock .

All - society audit cases , especially the recent events of " Yin Guang Xia " and " Hubei Lihua " , make

The " professional reputation " of the CPA profession has been hit again and again , making the whole registered accountant industry

In the era of " reputation cold and winter " , our country ' s audit circle is widely adopted in the face of the social environment with high risk .

The system - oriented audit mode or the account - oriented audit model can not meet the needs of the development of the situation .

Since the 1980s , western countries have developed a new type of audit mode , a risk - oriented audit and a new application of new auditing model .

Technology , new methods to prevent and control audit risks , have achieved certain results , no doubt , risk - oriented trial

It is a modern auditing model that can effectively reduce the audit risk . However , in the beginning of the 21st century , the company went bankrupt

The case has uncovered the " huge black hole " of the United States audit industry , one of the international accounting firms that have been hailed as an example of the auditing world .

We suspect that the risk - oriented audit is the most important part of our country

how do you choose ?

Therefore , the writer is devoted to the theory system of risk - oriented audit and the current situation and necessity of application in China .

This paper analyzes the limitations and discusses the countermeasures of using risk - oriented audit in China .

This paper finds out a risk - oriented audit method suitable for our country ' s national conditions , which is helpful to the research and implementation of our country ' s audit theory .

The practice of practice helps to improve the level of audit technology in our country , which can help the international competition of accounting firms .

This article is divided into four chapters :

The first chapter expounds the generation and the theoretical basis of the risk - oriented audit . The audit mode is based on the reform of audit objectives

in turn , we have experienced three stages of account - oriented audit , system - oriented audit and risk - oriented audit ,

The risk - oriented audit has five advantages over the first two audit modes . At the same time , the risk - oriented audit is pointed out .

It has a certain theoretical basis , including risk theory , importance theory and mode theory .

In the second chapter , the audit risk of risk - oriented audit is analyzed . First , the definition of audit risk is carried out .

At the same time , it points out that the essential characteristic of the audit risk is that the audit subject bears the possibility of loss .

Changes in external economic environment result in operational risk , increased risk of reporting , and final audit risk

The author puts forward a new audit risk model : audit risk = ( business risk + inherent )

Risk x Control Risk x Check Risk X ( Risk of Reporting ) x Legal Risk . Based on the audit risk model , the wind

The risk factors are analyzed , and the risk factors faced by the enterprises are taken into consideration firstly , starting from the large - scale business environment .

Determine the total audit risk level , assess the inherent risks , control risks , and finally determine acceptable risk

Check the risk level to calculate the sample size for the actual test .

The third chapter introduces the basic procedure and method of risk - oriented audit .

In the fourth chapter , under the general description of the theory system of risk - oriented audit , in the first few chapters , combining with the actual situation of our country ,

This paper illustrates the current audit mode and existing problems in our country , and points out that the application of risk - oriented audit in our country has one

At the same time , it is pointed out that the application of risk - oriented audit method has some limitations .

The application of risk - oriented audit in our country ? This paper is based on the criterion , personnel training , corporate governance and affairs .

The related countermeasures are discussed in the aspects of management , legal environment and its popularization and application .

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.2

【引证文献】