审计风险及风险基础审计应用研究

发布时间：2018-07-23 09:15

【摘要】：审计作为社会经济权责结构分离的产物，要对财务报表提出意见，做出结论，，并承担相应的责任。审计人员在审计过程中，无时无刻不是处于一种潜在的职业风险之中，审计职业界作为一个整体随时面临着赔偿或诉讼的可能性。这就使得人们必须关注审计过程中的风险因素，研究如何规避审计风险，其中一种有效的办法就是推广风险基础审计。风险基础审计是继账项基础审计、制度基础审计后，在西方国家审计界逐渐兴起的一种全新的审计模式，它立足于对审计风险进行系统地分析和评价，要求审计人员不仅要对控制风险进行评价，而且要对产生风险的各个环节进行评价，用以确定实质性测试的重点和测试水平，做出如何收集、收集多少和收集何种性质证据的决策。论文以对安然、银广夏事件的评论为引言，指出审计风险在审计行业已经无处不在，无时不有，介绍了审计风险的形成原因和审计风险要素，并提出了审计风险模型的概念。论文大量运用图形和表格的形式，说明了风险要素之间的量化关系，以及审计风险模型在审计过程中的运用形式。然后，论文就我国民间审计风险的特殊性和注册会计师面临的重要风险领域做了详细阐述，并进一步对目前审计行业面临诉讼危机的原因和规避危机的措施提出了自己的见解。为了让人们对风险基础审计模式有一个明确的认识，论文就风险基础审计的基本程序和基本方法做了概要介绍，并对该模式的两大特色——内部控制评价和审计抽样做了重点说明。在实例分析部分中，论文以中国联合通信股份有限公司2002年度会计报告为背景资料，模拟实施了风险基础审计的整个过程。在该过程中，论文摒弃了与传统审计模式相同的程序，而是着重对如何确定重要风险领域、如何实施内部控制风险评估和审计抽样做了详尽的分析。另外，论文还对银广夏事件做了进一步分析，运用对比的方法，说明风险基础审计确实能比账项基础审计和制度基础审计显著的提高审计质量、规避审计风险。文章在最后部分阐述了我国推广风险基础审计的现实意义和在实际推广中需要注意的几个问题。
[Abstract]:As a product of the separation of social and economic responsibilities, audit should give an opinion on the financial statements, draw conclusions, and bear the corresponding responsibilities. In the process of auditing, auditors are always in a potential professional risk, auditing profession as a whole is facing the possibility of compensation or litigation at any time. This makes people pay attention to the risk factors in the audit process and study how to avoid the audit risk. One of the effective methods is to promote the risk based audit. Risk-based auditing is a new auditing model which is emerging gradually in western countries after the basic auditing of accounting items and institutions. It is based on the systematic analysis and evaluation of audit risks. The auditor is required not only to evaluate the control risk, but also to evaluate the various links that generate the risk, to determine the focus and level of the substantive test, and to make how to collect, A decision on how much and what nature of evidence to collect. This paper introduces the comments on the incidents of Enron and Yinguangxia, and points out that audit risk has been ubiquitous in the auditing industry. It introduces the reasons for the formation of audit risk and the elements of audit risk, and puts forward the concept of audit risk model. In this paper, the quantitative relationship between the risk factors and the application of the audit risk model in the audit process are explained in the form of graphs and tables. Then, the paper makes a detailed exposition on the particularity of the civil audit risk in our country and the important risk field that the CPA faces, and further puts forward his own opinion on the causes of the current audit industry facing the litigation crisis and the measures to avoid the crisis. In order to give people a clear understanding of the risk-based audit model, the paper gives a brief introduction to the basic procedures and methods of risk-based audit. And the two characteristics of the model-internal control evaluation and audit sampling are emphasized. In the part of case analysis, the paper simulates the whole process of risk based audit based on the accounting report of China Union Communications Co., Ltd. 2002. In this process, the paper abandoned the same procedure as the traditional audit mode, but focused on how to determine the important risk areas, how to implement the internal control risk assessment and audit sampling to make a detailed analysis. In addition, the thesis also makes a further analysis of the Yinguangxia incident, and shows that the risk-based audit can improve the audit quality and avoid the audit risk significantly compared with the book-based audit and the system-based audit. In the last part, the paper expounds the practical significance of popularizing Risk-based auditing in our country and some problems needing attention in practical popularization.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239

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