独立审计风险分析及评估体系研究

发布时间：2018-06-15 20:36

本文选题：独立审计风险 + 风险分析　；参考：《合肥工业大学》2006年硕士论文

【摘要】：风险在审计的理论与实践中再怎么强调也不过分,审计固有的风险属性迫使得人们必须积极关注审计过程中的风险因素。随着独立审计的发展,审计风险评估占据风险管理的核心位置,将贯穿整个审计过程。目前,独立审计风险的研究还停留在定性分析上,没有专门的理论框架或指南为这些风险提供评估方法。如何定量分析审计风险,从而提高审计工作的整体水平己成为摆在我们面前的一个重要的课题。论文首先从理论上分析独立审计风险的最新发展,论证审计风险研究的必要性和紧迫性,并且深入比较中外审计职业界对审计风险的认识,确定本文的研究内容;其次对审计风险的构成要素进行分析,建立风险指标体系。重点在审计风险评估中引入模糊数学和概率理论,并应用模糊综合评价法、概率风险评价法和审计风险模型相结合的方法探讨期望审计风险、重大错报风险、终极审计风险的定量求解,优化和丰富了审计风险评估体系。一方面构建审计风险研究的理论框架,另一方面发扬了数学方法在审计风险研究中的作用,为以后深入研究开辟了研究方向和切入点;最后通过真实的审计案例,结合审计风险评估体系的运用,剖析如何进行具体项目审计分析和评估,丰富了和完善了理论体系,使得本文的研究内容具有可操作性,为审计实务提供借鉴。
[Abstract]:Risk can not be overemphasized in the theory and practice of audit. The inherent risk attributes of auditing compel people to pay more attention to the risk factors in the audit process. With the development of independent audit, audit risk assessment occupies the core position of risk management and will run through the whole audit process. At present, the study of independent audit risk On the qualitative analysis, there is no special theoretical framework or guide to provide evaluation methods for these risks. How to quantitatively analyze audit risk so as to improve the overall level of audit work has become an important issue in front of us.
The paper first analyzes the latest development of independent audit risk in theory, demonstrates the necessity and urgency of the research on audit risk, and compares the understanding of audit risk in the Chinese and foreign auditing profession and determines the content of the research. Secondly, it analyzes the elements of audit risk and establishes the risk index system. The emphasis is on the audit style. Fuzzy mathematics and probability theory are introduced in the risk assessment, and the method of fuzzy comprehensive evaluation, probability risk assessment and audit risk model are combined to explore the risk of expected audit, the risk of major misstatement, the quantitative solution of the ultimate audit risk, and the optimization and enrichment of the audit risk assessment system. On the one hand, the research of audit risk is constructed. On the other hand, it develops the role of mathematical methods in the research of audit risk, opens up the research direction and entry point for further research. Finally, through the actual audit cases and the application of the audit risk assessment system, it analyzes how to analyze and evaluate the specific project audit, enriches and improves the theoretical system. The research content of this paper is operable and provides reference for auditing practice.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】