基于职业视角的民间审计风险研究

发布时间：2018-12-16 22:05

【摘要】： 随着电子商务的发展,经济业务的日趋多元化、复杂化和专门化,使得注册会计师的执业环境更加复杂,随之而来的就是执业的风险也越来越大,涉及注册会计师与会计师事务所的法律诉讼也越来越多。审计风险日益引起了民间审计职业界的重视。因此,加强民间审计风险的研究,关系到民间审计事业的发展。本文对民间审计风险的研究,主要采用理论研究的方法,对民间审计风险进行了较为深入的探讨。一般涵义的审计风险是指会计报表存在重大错报和漏报,而注册会计师审计后发表不恰当审计意见的可能性。从职业的视角来讲需要对审计风险重新定义,本文在对一般涵义分析的基础上给出了自己的观点。对这些基本理论的把握,是我们研究审计风险的前提。本文在论述审计风险的构成要素、各要素的涵义、特征以及它们之间的相互关系的基础上,对国内外一些主流审计风险模型进行分析,指出它们在我国应用的局限性,然后结合我国的实际情况,提出了基于职业视角分析下的民间审计风险模型。采用模糊综合评价法和审计风险模型法对审计风险进行定量分析和描述,为民间审计实务工作提供理论指导。最后,剖析了我国民间审计风险的成因,然后站在民间审计这一职业的视角,运用“3e”原则,从教育、管理、技术三个方面提出了民间审计风险防范和控制的具体措施。
[Abstract]:With the development of electronic commerce, the economic business is becoming more diversified, complicated and specialized, which makes the practice environment of certified public accountants more complicated, and the risk of practicing becomes greater and greater. There are more and more lawsuits involving CPA and accounting firms. Audit risk has increasingly attracted the attention of the private auditing profession. Therefore, strengthening the study of folk audit risk is related to the development of folk audit. In this paper, the study of folk audit risk, mainly by the method of theoretical research, a more in-depth study of folk audit risk. The general meaning of audit risk refers to the possibility that there are material misstatements and omissions in accounting statements, and that CPA may issue improper audit opinions after auditing. It is necessary to redefine audit risk from the professional point of view. This paper gives its own viewpoint on the basis of general meaning analysis. The grasp of these basic theories is the premise of our research on audit risk. On the basis of discussing the constituent elements of audit risk, the meaning and characteristics of each element and the relationship between them, this paper analyzes some mainstream audit risk models at home and abroad, and points out the limitations of their application in China. Then, according to the actual situation of our country, this paper puts forward the folk audit risk model based on the professional perspective. The fuzzy comprehensive evaluation method and the audit risk model method are used to quantitatively analyze and describe the audit risk, which provides theoretical guidance for the practice of folk audit. Finally, this paper analyzes the causes of the folk audit risk in our country, and then puts forward the concrete measures to prevent and control the folk audit risk from three aspects of education, management and technology by using the "3e" principle from the angle of the folk audit profession.
【学位授予单位】：辽宁工程技术大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【参考文献】