民间审计风险的计量及控制
发布时间：2018-09-19 09:21
【摘要】：随着审计基础由账项基础发展到风险控制基础,审计方法由详细审计发展到以内部控制为基础的抽样审计,审计风险便不可避免的发生了。如何控制审计风险以及什么样的审计风险可以接受便成了世界性的研究课题。我国在计划经济时期,不存在审计风险的概念,但当历史的车轮进入九十年代,审计风险也终于走上了台前。 在这种社会大环境下,对审计风险进行研究不仅具有十分重要的理论意义,而且还具有无法替代的现实意义。总体而言本文对审计风险的研究可以分成以下几个部分:首先通过对国内外几起重大审计事件的剖析揭示出本文的现实意义。其次是对审计风险的定性研究,作者从审计风险的定义、特征、本质以及形成原因等方面论述了审计风险,使读者对审计风险有一个感性认识,这为量化审计风险做好了铺垫。由于对审计风险的不同理解必然会导致审计风险计量结果的不同。因此审计风险的量化研究必须要以定性研究为基础。再次是对审计风险的量化研究,在这一部分,作者首先用博弈论论证了审计风险并不是越小越好,从而纠正了将审计风险完全消灭的错误观点。理想的结果是将审计风险控制在一定的范围,这必须借助于审计风险模型。然后,对现有审计风险模型加以分析修正,得出一个改进的审计风险模型,并通过综合模糊评价法利用改进后的审计风险模型计算出审计风险。最后介绍了审计风险的管理;审计风险控制等内容,最终引出控制审计风险的具体措施:3e原则即教育、技术、环境。
[Abstract]:With the development of audit basis from accounting basis to risk control basis and audit method from detailed audit to sampling audit based on internal control audit risks inevitably occur. How to control audit risk and what kind of audit risk can be accepted has become a worldwide research topic. The concept of audit risk does not exist in China during the planned economy period, but when the historical wheel entered the 1990s, the audit risk finally stepped into the front stage. In this social environment, the study of audit risk not only has very important theoretical significance, but also has irreplaceable practical significance. In general, the research on audit risk can be divided into the following parts: firstly, through the analysis of several major audit events at home and abroad, this paper reveals the practical significance of this paper. The second part is the qualitative research on audit risk. The author discusses the audit risk from the definition, characteristics, essence and forming reasons of audit risk, which makes readers have a perceptual understanding of audit risk, which lays a good foundation for quantifying audit risk. Different understanding of audit risk will inevitably lead to different results of audit risk measurement. Therefore, the quantitative study of audit risk must be based on qualitative research. In this part, the author uses game theory to prove that the audit risk is not as small as possible, thus correcting the wrong view that audit risk is completely eliminated. The ideal result is to control the audit risk in a certain range, which must be based on the audit risk model. Then, the existing audit risk model is analyzed and modified, and an improved audit risk model is obtained, and the audit risk is calculated by using the improved audit risk model by comprehensive fuzzy evaluation method. Finally, this paper introduces the management of audit risk and the control of audit risk, and finally leads to the concrete measure of controlling audit risk: principle of "3e" that is education, technology and environment.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43
本文编号：2249713
[Abstract]:With the development of audit basis from accounting basis to risk control basis and audit method from detailed audit to sampling audit based on internal control audit risks inevitably occur. How to control audit risk and what kind of audit risk can be accepted has become a worldwide research topic. The concept of audit risk does not exist in China during the planned economy period, but when the historical wheel entered the 1990s, the audit risk finally stepped into the front stage. In this social environment, the study of audit risk not only has very important theoretical significance, but also has irreplaceable practical significance. In general, the research on audit risk can be divided into the following parts: firstly, through the analysis of several major audit events at home and abroad, this paper reveals the practical significance of this paper. The second part is the qualitative research on audit risk. The author discusses the audit risk from the definition, characteristics, essence and forming reasons of audit risk, which makes readers have a perceptual understanding of audit risk, which lays a good foundation for quantifying audit risk. Different understanding of audit risk will inevitably lead to different results of audit risk measurement. Therefore, the quantitative study of audit risk must be based on qualitative research. In this part, the author uses game theory to prove that the audit risk is not as small as possible, thus correcting the wrong view that audit risk is completely eliminated. The ideal result is to control the audit risk in a certain range, which must be based on the audit risk model. Then, the existing audit risk model is analyzed and modified, and an improved audit risk model is obtained, and the audit risk is calculated by using the improved audit risk model by comprehensive fuzzy evaluation method. Finally, this paper introduces the management of audit risk and the control of audit risk, and finally leads to the concrete measure of controlling audit risk: principle of "3e" that is education, technology and environment.
【学位授予单位】：哈尔滨理工大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.43
【引证文献】
相关硕士学位论文 前1条
1 王莹;虚拟企业审计风险评估研究[D];陕西师范大学;2011年
，本文编号：2249713
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