现代风险导向审计相关问题研究
发布时间：2018-08-10 16:45
【摘要】：国际会计师联合会下属的国际审计准则委员会于2003年10月发布了三个新的国际审计风险准则，并从2004年12月15日开始执行。中国注册会计师协会也于2004年10月对已修订的新审计风险准则在全国范围内征求意见，计划于今年年内正式发布。这些举动使得现代风险导向审计这种重要的审计理念和模式，受到行业内外的普遍关注，我国的独立审计实务也将向现代风险导向审计模式转变。本文通过搜集国内外大量的文献资料，对现代风险导向审计的相关问题进行了分析与探讨，期望能够推动现代风险导向审计模式在我国审计实践中的应用，促进我国独立审计事业的发展。 本文共分为四大部分： 第一部分：审计模式的演变及现代风险导向审计的产生。首先介绍审计模式的演进过程，在此基础上分析现代风险导向审计的产生背景。 第二部分：现代风险导向审计的审计风险模型及审计流程。主要介绍了审计风险的含义，传统审计风险模型的缺陷，现代风险导向审计的审计风险模型的基本形式及其理论进步，并在全面分析现代审计风险模型的基础上阐述了现代风险导向审计的审计流程。 第三部分：现代风险导向审计模式的内涵分析。本部分从分析两种审计模式的主要区别入手，对现代风险导向审计的内涵进行分析。 第四部分：现代风险导向审计在我国的适用性分析。这是文章重点阐述的部分。主要分析了我国开展现代风险导向审计的必要性及主要障碍，最后对针对我国的实际情况如何更好地开展现代风险导向审计提出了建议和对策。 作为一种新的审计模式，现代风险导向审计已经在理论与实务中体现了它的科学性与有效性，我们应该积极地研究和学习现代风险导向审计理论与方法，结合我国的实际情况逐步完善实施环境，，使其更好的为我国独立审计事业服务。
[Abstract]:The International auditing Standards Committee of IFAC issued three new international auditing risk standards in October 2003 and implemented them on December 15, 2004. The China Institute of Certified Public Accountants (CPAs) also solicited comments on the revised new auditing risk guidelines nationwide in October 2004 and plans to issue them formally within this year. These actions make modern risk-based audit, an important audit concept and model, the general concern within and outside the industry, the independent audit practice in China will also change to the modern risk-oriented audit mode. This paper analyzes and discusses the related problems of modern risk-oriented audit by collecting a large amount of literature data at home and abroad, hoping to promote the application of modern risk-oriented audit mode in our country's audit practice. To promote the development of independent auditing in China. This paper is divided into four parts: the first part: the evolution of audit mode and the emergence of modern risk-oriented audit. This paper first introduces the evolution of audit mode, and then analyzes the background of modern risk-oriented audit. The second part: the audit risk model and audit process of modern risk-oriented audit. This paper mainly introduces the meaning of audit risk, the defects of traditional audit risk model, the basic form of modern risk-oriented audit risk model and its theoretical progress. On the basis of comprehensive analysis of modern audit risk model, this paper expounds the audit process of modern risk-oriented audit. The third part: the connotation analysis of modern risk-oriented audit mode. This part analyzes the connotation of modern risk-oriented audit by analyzing the main differences between the two kinds of audit modes. The fourth part: the applicability analysis of modern risk-oriented audit in our country. This is the important part of the article. This paper mainly analyzes the necessity and main obstacles of carrying out modern risk-oriented audit in China, and finally puts forward some suggestions and countermeasures on how to carry out modern risk-based audit better in view of the actual situation in our country. As a new audit mode, modern risk-oriented audit has reflected its scientific and effective in theory and practice. We should actively study and study the theory and method of modern risk-based audit. According to the actual situation of our country, the implementation environment should be perfected step by step to make it better serve for the independent audit of our country.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
本文编号：2175558
[Abstract]:The International auditing Standards Committee of IFAC issued three new international auditing risk standards in October 2003 and implemented them on December 15, 2004. The China Institute of Certified Public Accountants (CPAs) also solicited comments on the revised new auditing risk guidelines nationwide in October 2004 and plans to issue them formally within this year. These actions make modern risk-based audit, an important audit concept and model, the general concern within and outside the industry, the independent audit practice in China will also change to the modern risk-oriented audit mode. This paper analyzes and discusses the related problems of modern risk-oriented audit by collecting a large amount of literature data at home and abroad, hoping to promote the application of modern risk-oriented audit mode in our country's audit practice. To promote the development of independent auditing in China. This paper is divided into four parts: the first part: the evolution of audit mode and the emergence of modern risk-oriented audit. This paper first introduces the evolution of audit mode, and then analyzes the background of modern risk-oriented audit. The second part: the audit risk model and audit process of modern risk-oriented audit. This paper mainly introduces the meaning of audit risk, the defects of traditional audit risk model, the basic form of modern risk-oriented audit risk model and its theoretical progress. On the basis of comprehensive analysis of modern audit risk model, this paper expounds the audit process of modern risk-oriented audit. The third part: the connotation analysis of modern risk-oriented audit mode. This part analyzes the connotation of modern risk-oriented audit by analyzing the main differences between the two kinds of audit modes. The fourth part: the applicability analysis of modern risk-oriented audit in our country. This is the important part of the article. This paper mainly analyzes the necessity and main obstacles of carrying out modern risk-oriented audit in China, and finally puts forward some suggestions and countermeasures on how to carry out modern risk-based audit better in view of the actual situation in our country. As a new audit mode, modern risk-oriented audit has reflected its scientific and effective in theory and practice. We should actively study and study the theory and method of modern risk-based audit. According to the actual situation of our country, the implementation environment should be perfected step by step to make it better serve for the independent audit of our country.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4
【引证文献】
相关期刊论文 前2条
1 韩俊峰;;审计风险模型演进研究[J];经济师;2011年10期
2 吉伟莉;;从审计风险模型的演进透视现代风险导向审计[J];财会研究;2007年12期
本文编号：2175558
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