制度基础审计和风险导向审计比较研究

发布时间：2018-05-28 23:01

本文选题：审计模式 + 制度基础审计　；参考：《首都经济贸易大学》2005年硕士论文

【摘要】：随着安达信等审计失败事件的连续爆发,风险导向审计作为一种重要的审计理念和方法,受到行业内外新的关注。后安然时代审计理论界和实务界大量研究与风险导向审计相关的问题,并有一定的成果。审计模式已发展至现代风险导向审计阶段。如果对制度基础审计和风险导向审计没有作比较研究,我们就很难对它们形成正确和全面的认识,更谈不上吸收和借鉴。因此,只有及时根据变化了的情况进行深入的比较研究,才能满足我国面向21世纪审计发展和审计教育等方面不断吸收国际先进经验的客观需要。本文在了解国内外审计理论和审计实践现状的基础上,利用系统、比较、演绎、分析等研究方法,对制度基础审计和风险导向审计进行了比较研究,以了解两种审计模式的异同。根据论文所要研究的问题,本文分为引言部分和正文包括的四个部分。 “引言”部分主要介绍论文的研究背景、研究意义、研究范围和目标、研究思路和创新及论文的不足与今后的努力等内容。本论文的正文包括以下四部分内容: 第1部分“审计模式变迁和风险导向审计兴起”,主要介绍了三种审计模式的涵义、基本特征和局限性。第2部分“风险导向审计最新发展及几个相关问题说明”介绍了现代风险导向审计的产生背景、基本特征和对我国独立审计准则建设的影响及影响风险导向审计实施效果的几个相关问题。第3部分“制度基础审计与风险导向审计的比较”,从审计模式的产生背景、指导思想、审计目标和范围、对内部控制的理解、审计资源分配盲目性程度及审计程序和方法等方面对二者进行了系统的比较,以客观、科学地反映两种审计模式的全貌。第4部分“结论及启示”,通过对制度基础审计和风险导向审计进行深入而广泛的比较,我们可以看到两种模式各有优缺点和适用范围。我们应取长补短,不断完善审计模式,并根据被审计单位的情况灵活地搭配审计程序和方法,努力降低审计风险,提高审计效果和效率。
[Abstract]:With the continuous outbreak of audit failure events such as Andersen risk-oriented audit as an important audit concept and method has received new attention both inside and outside the industry. In the post-Enron era, a lot of problems related to risk-oriented audit have been studied in the field of audit theory and practice, and some achievements have been made. The audit mode has developed to the stage of modern risk-oriented audit. If there is no comparative study on institutional auditing and risk-oriented auditing, it is difficult for us to form a correct and comprehensive understanding of them, let alone absorb and draw lessons from them. Therefore, only by carrying out in-depth comparative research according to the changed situation in time can we meet the objective needs of absorbing international advanced experience in auditing development and auditing education in our country in the 21st century. On the basis of understanding the current situation of audit theory and practice at home and abroad, this paper makes a comparative study on system based audit and risk oriented audit by using systematic, comparative, deductive, analytical and other research methods. In order to understand the similarities and differences between the two audit models. According to the problems to be studied, this paper is divided into four parts: the introduction and the text. The introduction mainly introduces the research background, research significance, research scope and goal, research ideas and innovation, the deficiency of the paper and the future efforts. The text of this thesis includes the following four parts: The first part, "the change of audit mode and the rise of risk-based audit", mainly introduces the meaning, basic characteristics and limitation of three kinds of audit modes. The second part, "the latest development of risk-based audit and several related problem notes", introduces the background of modern risk-based audit. The basic characteristics and the influence on the construction of independent auditing standards in China and some related problems affecting the implementation effect of risk-oriented audit. The third part "the comparison between system-based audit and risk-based audit", from the background of audit mode, guiding ideology, audit objectives and scope, understanding of internal control, The blind degree of audit resource allocation and audit procedure and method are systematically compared in order to objectively and scientifically reflect the overall picture of the two audit modes. The fourth part "conclusion and inspiration", through the in-depth and extensive comparison between the institutional basic audit and the risk-oriented audit, we can see that the two models have their own advantages and disadvantages and the scope of application. We should learn from each other and perfect the audit mode continuously. According to the situation of the audited units, we should flexibly match the audit procedures and methods to reduce the audit risk and improve the audit effect and efficiency.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239

【引证文献】