我国独立审计风险的防范与控制研究

发布时间：2018-10-20 13:26

【摘要】： 在国外，注册会计师涉案日益增多，特别是20世纪60年代以来，由于经济环境的不确定性增强，大量公司不是倒闭就是陷入财务困境，而且伴随着资本市场的迅猛发展，社会公众对注册会计师的审计报告的依赖程度越来越强、期望也越来越高，审计风险呈快速上升趋势，注册会计师已经进入了“诉讼爆炸”时代。伴随着我国注册会计师事业的不断发展，注册会计师的责任与其地位都在增长的同时，涉及注册会计师与会计师事务所的诉讼案件也时有发生，审计风险日益引起了国内审计职业界的重视，加强对审计风险的研究，提高注册会计师的风险意识，这是关系到我国注册会计师事业生存与发展的大事，也是关系到社会主义市场经济有序运行的大事。本文在把握一般风险概念及特征的基础上对审计风险的概念及特征进行了深入的分析；对其形成原因做了详细的探讨，其形成原因有审计主体自身的原因、审计客体方面的原因、审计客体内外部环境方面的原因等；为了加深对审计风险的理解与认识，按各种标准对审计风险进行了分类。审计风险是审计的本质内容，在审计理论体系中居于重要地位，因此论文的第二部分对审计风险与审计责任、审计重要性、审计准则、审计质量、审计效率、审计证据、审计工作底稿的区别及其联系予以剖析。论文的第三部分对审计风险模型的三个要素即固有风险、控制风险、检查风险的含义及其关系做了详细的论述与说明，指出它们对总体审计风险的影响，并对三个风险要素进行定性、定量的分析与评估。研究审计风险的目的在于防范和控制审计风险，提高审计效率和审计质量，，在论文的第四部分提出了审计风险管理的一般模式及控制审计风险的具体措施、建议；理论要指导实践，在论文的第四部分就部分重点审计领域的风险防范与控制提出了具有可操作性的方法、程序。
[Abstract]:In foreign countries, CPA involvement is increasing, especially since the 1960s, because of the increasing uncertainty of the economic environment, a large number of companies either close down or fall into financial distress, and accompanied by the rapid development of the capital market. The public rely more and more on the audit report of CPA and expect it to be higher and higher. The audit risk is rising rapidly. CPA has entered the era of "lawsuit explosion". With the continuous development of CPA in China, the responsibilities and status of CPAs are increasing, and litigation cases involving CPA and accounting firms also occur from time to time. Audit risk has been paid more and more attention to by the domestic auditing profession. It is a great event to strengthen the research on audit risk and raise the risk consciousness of CPA, which is related to the survival and development of CPA cause in our country. Is also related to the orderly operation of the socialist market economy. On the basis of grasping the concept and characteristics of general risk, this paper makes a deep analysis of the concept and characteristics of audit risk, and makes a detailed discussion on the causes of its formation, which are caused by the audit subject itself. In order to deepen the understanding and understanding of audit risk, the audit risk is classified according to various standards. Audit risk is the essential content of audit, and plays an important role in the audit theory system. Therefore, the second part of the thesis is about audit risk and audit responsibility, audit importance, audit standard, audit quality, audit efficiency, audit evidence. The difference of audit work manuscript and its relation are analyzed. In the third part of the paper, the three elements of the audit risk model, namely inherent risk, control risk, check the meaning of risk and its relationship, are discussed and explained in detail, and their influence on the overall audit risk is pointed out. And carries on the qualitative, the quantitative analysis and the appraisal to the three risk elements. The purpose of studying audit risk is to prevent and control audit risk, improve audit efficiency and audit quality. In the fourth part of the paper, it puts forward the general mode of audit risk management and concrete measures to control audit risk. In the fourth part of this paper, the author puts forward some operable methods and procedures for risk prevention and control in some key audit fields.
【学位授予单位】：中南林学院
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.0

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