现代风险导向审计质量管理研究

发布时间：2018-07-02 12:49

本文选题：现代风险导向审计 + 审计风险　；参考：《合肥工业大学》2006年硕士论文

【摘要】：在审计执业风险日益扩大的趋势下,现代风险导向审计方法被寄予化解会计师事务所和审计执业人员所面临的错综复杂的审计风险的重任。国外研究在实践已经表明现代风险导向审计的科学性与有效性,加强审计质量管理,正确实施现代风险导向审计,帮助我国会计师事务所全面系统地规避审计风险具有积极的意义。本文将审计质量管理与现代风险审计方法结合,旨在为会计师事务所建立专门适应于这种新的审计方法的质量管理模式。首先,探讨现代风险导向审计的一般原理、具体审计方法和审计程序,质量管理理论;其次,分析影响审计质量的各种情形和原因,审计质量与审计风险之间关系,并提出解决审计质量低下的有效途径;最后,站在会计事务所质量管理的角度构建一套全面改善审计服务质量的管理系统,并探讨在二个风险层次的审计质量管理和三层式组织管理在会计师事务所的全面实施。由现代风险导向审计的思路和工作方式与传统的审计方法已有极大的区别,作为一种新的审计基本方法,它是审计技术方法在系统理论和战略管理理论基础上的重大创新。为推动我国审计事业的发展,必须结合我国的实际情况,积极探讨如何通过审计质量管理来保证现代风险导向审计方法的正确实施,帮助会计师事务所在实践中有效使用这种新的审计方法达到预期规避审计风险的效果。
[Abstract]:With the increasing risk of auditing practice, the modern risk-oriented audit method has been placed on the task of resolving the complex audit risks faced by accounting firms and audit practitioners. Foreign studies have shown that the modern risk-oriented audit is scientific and effective in practice, strengthen audit quality management, and correctly implement modern risk-oriented audit. It is of positive significance to help Chinese accounting firms to avoid audit risks in a comprehensive and systematic way. This paper combines the audit quality management with the modern risk audit method, aiming to establish a quality management model for the accounting firm that adapts to this new audit method. First of all, it discusses the general principles of modern risk-oriented audit, specific audit methods and audit procedures, quality management theory; secondly, analyzes the various circumstances and reasons that affect audit quality, and the relationship between audit quality and audit risk. Finally, from the point of view of quality management of accounting firms, a set of management system to improve the quality of audit service is constructed. This paper also discusses the implementation of audit quality management and three-tier organization management in accounting firms at two risk levels. As a new basic method of auditing, it is an important innovation of audit technology method based on system theory and strategic management theory. In order to promote the development of audit in our country, we must actively discuss how to ensure the correct implementation of modern risk-oriented audit method through audit quality management in light of the actual situation of our country. To help accounting firms to effectively use this new audit method to achieve the expected effect of avoiding audit risk.
【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】：F239.43

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