现代风险导向审计理论及其运用

发布时间：2018-12-17 01:50

【摘要】： 当前,我国对现代风险导向审计这一先进、新兴的审计方法的理论研究和实务运用与国外相比还有一定差距。为了缩小这一差距,加快现代风险导向审计在我国的研究和运用,本文对现代风险导向审计(国外也称之为经营风险导向审计(business risk audit approach))的有关理论和实务运用进行了研究。本文分四部分,其主要内容和结论如下: 第一章绪论为第一部分。通过对目前注册会计师面临的客观经济环境已经发生了深刻变化;我国目前对现代风险导向审计方法的研究与国外相比还有一定的差距等现状的分析,提出了目前在我国研究现代风险导向审计理论和实务是必要的。同时本章明确了本文研究的内容。第二章、第三章为第二部分。本部分较系统的研究了现代风险导向审计理论和在实务中应以何种思路对这一方法加以运用。系统理论的产生和发展给现代风险导向审计提供了观念上的指导;战略管理理论及其运用成为现代风险导向审计的基础;现代风险导向审计是一种新的审计基本方法。现代风险导向审计采用“自上而下”和“自下而上”相结合的思路完成审计工作。首先,按照战略分析→关键经营环节分析→剩余风险决定这一“自上而下”的主线来决定实质性测试的内容、时间和范围;然后,再通过“自下而上”的实质性测试程序最终完成审计工作。第四章、第五章为第三部分,第四章通过一个实例——C公司,对审计实务中如何运用现代风险导向审计方法进行了案例研究。研究的结果表明,现代风险导向审计对风险的认识更深入,审计的效率更高,效果更好。我国的现状与有效推行现代风险导向审计方法还有一定的差距,应在风险准则制订和现有审计准则的修订、注册会计师的认知能力和学习能力、会计师事务所组织机构设置、借助外部专家工作等方面予以改进和提升。第六章为第四部分,归纳了本文研究形成的主要结论,并对后续研究工作的方向和重点进行了展望。
[Abstract]:At present, there is still a certain gap between the theoretical research and practical application of the modern risk-oriented audit, which is an advanced and emerging auditing method, compared with foreign countries. In order to narrow this gap and accelerate the research and application of modern risk-oriented audit in China, This paper studies the theory and practice of modern risk-oriented audit (business risk audit approach). This paper is divided into four parts, the main contents and conclusions are as follows: the first chapter is the introduction. The objective economic environment faced by CPA has undergone profound changes. This paper analyzes the present situation of the research on the modern risk-oriented audit method in our country compared with foreign countries, and puts forward that it is necessary to study the theory and practice of the modern risk-based audit in our country at present. At the same time, this chapter clarifies the content of this paper. The second chapter, the third chapter is the second part. This part systematically studies the modern risk-oriented audit theory and how to use this method in practice. The emergence and development of the system theory provide a conceptual guidance for the modern risk-based audit; the strategic management theory and its application become the basis of the modern risk-based audit; the modern risk-based audit is a new basic auditing method. Modern risk-oriented audit adopts the idea of "top-down" and "bottom-up" to complete the audit. First of all, according to the strategic analysis of the key business links to analyze the residual risk determination of this "top-down" line to determine the content, time and scope of substantive testing; Then, through the "bottom-up" substantive testing process to finalize the audit. Chapter four, chapter five is the third part. Chapter four makes a case study on how to use the modern risk-based audit method in audit practice through an example of C Company. The results show that the modern risk-oriented audit has a deeper understanding of risk, higher efficiency and better effect. There is still a certain gap between the present situation of our country and the effective implementation of the modern risk-oriented audit method. It should include the establishment of risk standards and the revision of existing auditing standards, the cognitive and learning ability of certified public accountants, and the setting up of the organization and organization of accounting firms. With the help of external experts and other aspects of improvement and promotion. The sixth chapter is the fourth part, summarizes the main conclusions of this study, and the direction and focus of the future research are prospected.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

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