风险导向审计模式下风险偏好的影响研究

发布时间：2018-06-16 05:00

本文选题：风险导向审计 + 风险评估　；参考：《西南交通大学》2006年博士论文

【摘要】：审计作为一种技术手段，随着社会经济环境的变化和审计主体对审计活动本质认识的逐步加深，依次出现过三种审计模式，即账项导向审计、内控导向审计及风险导向审计。从20世纪70年代以来，由于各国公司造假及管理舞弊的不断出现，使得传统审计模式的局限性日益凸显，以美国为代表的西方发达国家尝试在具体项目的审计过程中突破传统的审计模式，开发出一种以评估风险为中心的新的审计模式，以此保证和提高审计质量，这就是风险导向审计模式。风险导向审计模式最显著的特点是：它立足于对审计风险进行系统的分析和评价，并以此作为出发点，制定审计策略和与企业状况相适应的多样化审计计划，将风险考虑贯穿于整个审计过程。财政部与中国注册会计师协会组织多位专家学者，对风险导向审计进行了各方面广泛的研究和调查，并在此基础上制定了新的《独立审计执业准则》。已有的对风险导向审计研究的前提是：注册会计师均是理性的经济人，在面对风险时是风险规避者，只是在技术上没有发现风险，所以要开发新的审计技术，来帮助CPA提高审计功效。于是，基于这样的思路，国内外专家学者，都是更多的从纯技术层面研究如何提高审计功效，探索和开发出了各种不同导向的技术路线。目前关于风险导向审计的研究成果中，不少学者分别提出了以“控制风险”、“经营风险”、“舞弊风险”、“治理结构风险”等为导向的审计模式，并由此推导出相应的审计程序，以期指导实务工作。本文认为“导向-风险”是风险导向审计的出发点，审计风险是风险导向审计研究的归宿。所有能导致审计风险的“风险”都是审计工作的导向，“风险”导向指标应该是一个“风险”指标集合，针对不同的客户应采用不同的“风险”导向指标，不同的导向指标只是技术路线不同而已，风险导向指标具有非唯一性的特征。本文认为，审计导向的确定和选择固然很重要，审计技术也需要不断地完善和提高，然而更重要的是如何保证这些技术真正实施到位。影响风险导向审计功效的关键是风险评估的正确与否，而对风险评估影响最大的是审计主体对待风险的态度一即风险偏好。本文以影响风险评估结果的重要因素“审计主体的风险偏好”为主线展开研究。风险偏好本身不是一个新的概念，但是在审计领域内，目前尚无这
[Abstract]:As a technical means , with the changes of the social and economic environment and the deepening of the audit activity ' s nature , three kinds of audit modes , namely , account - oriented audit , internal control - oriented audit and risk - oriented audit , have appeared in this order . Since the 1970s , the limitation of traditional auditing mode is becoming more and more prominent . In the process of auditing specific projects , the western developed countries represented by the United States have tried to break through the traditional auditing mode and develop a new audit model to assess the risk as the center , thus ensuring and improving the audit quality , which is the risk - oriented audit mode .

The most obvious characteristic of risk - oriented audit is that it is based on the systematic analysis and evaluation of the audit risk , and as the starting point , the audit strategy and the diversified audit plan adapted to the enterprise ' s condition are established , and the risk - oriented audit is conducted through the whole audit process .

As a starting point of risk - oriented audit , this paper holds that audit risk is the end of the research of risk - oriented audit . All risks that can lead to audit risk are the guidance of audit work . The risk - oriented index should be a " risk " indicator set , and different " risk " guide indicators should be adopted for different customers . Different guidance indicators are different from the technical route , and the risk - oriented index has non - uniqueness .

It is believed that the determination and choice of audit guidance is very important , and the audit technology needs to be improved and improved continuously . However , it is more important to ensure that these technologies are truly implemented . The key to the effectiveness of risk - oriented audit is whether the risk assessment is correct or not , and the most important impact on the risk assessment is the attitude of the auditing body to the risk , that is , the risk preference .

In this paper , we study the risk appetite of the audit subject based on the important factors that influence the risk assessment results . The risk preference is not a new concept itself , but in the field of audit , there are no such risks .
【学位授予单位】：西南交通大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：F239.4

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