现代风险导向审计在实务中运用研究

发布时间：2018-05-17 11:57

本文选题：审计方法 + 系统理论　；参考：《西南大学》2006年硕士论文

【摘要】：民间审计是我国社会主义市场经济发展，特别是资本市场发展不可或缺的一个重要组成部分。在改革开放的二十多年间，其取得了长足的进步，并发挥出了重要的作用。但从目前水平看，我国独立审计的理论与实务与国际先进水平相比，还存在明显的差距。为了跟上国外先进的审计方法，缩小这一差距，本文对现代风险导向审计的理论与实践进行了系统研究。本文采用规范研究方式，对为什么会出现现代风险导向审计，它的理论基础是什么，在实务中如何运用等进行了深入探讨。由于传统审计风险模型，以简化主义认知模式为指导的传统风险导向审计在理论与实务上固有的缺陷，使得传统审计方法不能使审计师满足社会经济发展要求。审计职业为了应对这一环境变化，从20世纪90年代中期开始对审计方法进行重新塑造，从而发展出以复杂系统认知模式为指导，以系统理论和战略管理理论为基础，以经营风险为导向的新的审计基本方法——现代风险导向审计方法。在理论部分，本文研究了现代风险导向审计的必要性、现代风险导向审计与传统风险导向审计的关系，试图建立现代风险导向审计理论与实施框架。在实务部分，探讨了现代风险导向审计如何对企业的战略风险进行分析，所要解决的关键问题。在探讨了战略风险之后，着手讨论环节风险。企业的经营环节一方面是对战略风险的反应，另一方面，环节内部又产生新的风险。现代风险导向审计的战略分析和经营环节分析的目的，是要帮助审计师最终确定审计的重点所在，从而发展出具体审计目标，并评估具体审计目标中会计报表具体认定被严重错报的风险，从而根据错报风险决定实质性测试的计划与实施。通过上述研究，得出如下结论：社会环境是审计方法发展的决定性因素：现代风险导向审计方法的出现，主要是由于传统风险导向审计存在固有的缺陷，，使得传统风险导向审计不
[Abstract]:Folk audit is an indispensable part of the development of socialist market economy, especially the development of capital market. In the more than 20 years of reform and opening up, it has made great progress and played an important role. However, from the current level, there is still a clear gap between the theory and practice of independent audit in China and the international advanced level. In order to keep up with foreign advanced auditing methods and narrow this gap, this paper makes a systematic study on the theory and practice of modern risk-oriented audit. In this paper, the author makes a thorough discussion on why modern risk-based auditing appears, what its theoretical basis is, and how to use it in practice. Because of the traditional audit risk model and the inherent defects in the theory and practice of the traditional risk-oriented audit guided by the simplified cognitive model, the traditional audit method can not make auditors meet the requirements of social and economic development. In order to cope with this change of environment, the auditing profession began to remodel the auditing method in the middle of 1990s, and then developed the system theory and strategic management theory, guided by the cognitive model of complex system, and based on the system theory and the strategic management theory. A new basic audit method based on management risk-modern risk-oriented auditing method. In the theoretical part, this paper studies the necessity of the modern risk-oriented audit, the relationship between the modern risk-oriented audit and the traditional risk-based audit, and tries to establish the modern risk-based audit theory and implementation framework. In the practical part, it discusses how to analyze the strategic risk of enterprises by modern risk-oriented audit, and the key problems to be solved. After discussing the strategic risk, we begin to discuss the link risk. On the one hand, the management of enterprises is a response to strategic risks, on the other hand, new risks are generated within the links. The purpose of the strategic analysis and management link analysis of modern risk-oriented audit is to help the auditor to determine the key point of the audit and to develop specific audit objectives. It also assesses the risk of serious misstatement in the accounting statement, and then determines the plan and implementation of the substantive test according to the misstatement risk. Through the above research, the following conclusions are drawn: social environment is the decisive factor in the development of audit methods: the emergence of modern risk-oriented audit methods is mainly due to the inherent defects of traditional risk-oriented auditing. So that the traditional risk-based audit is not
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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