会计报表审计风险分析及防范研究

发布时间：2018-10-16 22:18

【摘要】： 审计风险关系到我国民间审计事业的生存与发展。我国审计环境很差，执业质量低下，潜在的审计风险很高。随着市场经济的完善，审计报告的影响越来越大，审计人员将面临着较高的诉讼风险。并且审计风险因素日趋复杂，因此深入研究审计风险并制定防范措施具有重要的现实意义。本文通过对会计报表审计目标的经济学分析引出审计风险，并界定本文所研究的审计风险是执行整个审计业务中面临的风险，包括客户和环境因素造成的风险。其次，构建审计风险模型，分析审计风险构成要素，研究各构成要素的评估方法。用模糊综合评价方法评估总审计风险水平，用风险因素分析法评估固有风险水平，，用内部控制评价法评估控制风险水平，用审计风险模型法评估检查风险水平，并结合乐山电力股份有限公司2001年中报审计案例进行阐述。然后，运用博弈论方法，从注册会计师与管理当局和注册会计师与监管机构两个方面，分别在无贿赂和有贿赂的条件下，对会计报表审计风险进行分析，研究现实中审计执业人员是如何决策其所承受的审计风险以及影响其决策的因素。最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。
[Abstract]:Audit risk is related to the existence and development of folk audit in China. Our country audit environment is very poor, the practice quality is low, the latent audit risk is very high. With the perfection of market economy, the influence of audit report is more and more great, and auditors will face higher litigation risk. And audit risk factors are becoming more and more complex, so it is of great practical significance to study audit risk and make preventive measures. Through the economic analysis of the audit objectives of the accounting statements, this paper draws the conclusion that the audit risk studied in this paper is the risk in the whole audit business, including the risk caused by the customer and environment factors. Secondly, it constructs the model of audit risk, analyzes the elements of audit risk, and studies the evaluation methods of each component. The total audit risk level is evaluated by fuzzy comprehensive evaluation method, inherent risk level is evaluated by risk factor analysis method, control risk level is evaluated by internal control evaluation method, and check risk level is evaluated by audit risk model method. And combined with Leshan Electric Power Co., Ltd., 2001 Zhongbao audit case described. Then, using the game theory method, from the CPA and the management authority and the CPA and the supervision organization, under the condition of no bribery and the bribery respectively, this paper analyzes the audit risk of the accounting statement. This paper studies how audit practitioners make decisions about their audit risks and the factors that affect their decision-making. Finally, according to the current situation and existing problems of our country's folk audit, the concrete accounting statement audit risk control and prevention measures are worked out.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.4

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