我国注册会计师审计风险及其防范研究

发布时间：2018-12-31 09:55

【摘要】： 1980年12月23日，财政部颁布了《关于成立会计顾问处的暂行规定》，标志着我国注册会计师审计业务的正式恢复，自此我国注册会计师制度的恢复和重建工作大体上经过了1980年至1986年的起步、1986年至1988年的创业和1988年至今的稳定发展三个不同时期。在二十几年间，中国会计职业得到了迅速发展，在维护市场经济秩序方面的作用越来越突出，社会对审计的期望越来越高，使得审计责任和审计风险也越来越大。世纪之初，安然轰然倒塌，连带着安达信的一齐毁灭，震惊了世界，也引起了人们对注册会计师审计风险的关注。四年的时间已悄然逝去，社会和经济环境都有了很大的变化；当年被判定为有罪的“安达信”被戏剧性地平反，“欧版安然”意大利帕马拉特案件又浮出水面，国际审计准则对审计风险模型有了新的修订，我国出台了新的法律法规对注册会计师的行为进行规范。在不断变化的环境下，注册会计师所面临的审计风险和几年前的也有了很大不同。因此，立足现在，探析审计风险的定义，结合国情，分析目前造成我国注册会计师审计风险的各方面原因，借鉴国外，提出具有针对性的防范和控制措施，对于我国注册会计师在执业过程中防范和控制审计风险，是具有一定的现实意义的。本文的主体分为六个部分。第一部分，主要阐述了论文的写作背景、论文研究的意义、国内外研究现状、论文的写作思路和方法、以及论文的创新之处。第二部分，主要阐述了相关的理论，包括风险和风险管理理论、审计风险的相关理论、风险基础审计理论。文章的第三部分，分析了我国注册会计师审计风险的现状及其成因。第四部分，对注册会计师审计风险的要素进行了分析。第五部分，通过上章对审计风险要素的分析，做出了审计风险模型。第六部分，有针对性地提出了审计风险的防范的措施。总之，目前我国注册会计师审计风险的形成因素是多方面的，审计风险的形成既客观地存在于审计关系内部，又与现实的社会经济环境有着密切的联系。降低审计风险，不但需要注册会计师自身强化风险意识，提高执业水平，同时也需要社会为其创造一个良好的执业环境，不能只要求注册会计师保持绝对的独立性，而没有相应的社会和法制环境。审计风险的规避和防范需要全社会的关注、理解与支持，多管齐下，综合治理方能出成效，所以本文从宏观和微观两个方面提出了防范注册会计师审计风险的措施。
[Abstract]:On December 23, 1980, the Ministry of Finance promulgated the "interim regulations on the Establishment of the Accounting Advisory Office", which marked the formal resumption of the audit business of certified public accountants in China. Since then, the rehabilitation and reconstruction of the CPA system in our country have generally gone through three different periods: starting from 1980 to 1986, starting from 1986 to 1988, and steady development from 1988 to present. In more than 20 years, the accounting profession in China has been developed rapidly, and the role in maintaining the order of market economy is more and more prominent. The expectation of audit is becoming higher and higher, which makes audit responsibility and audit risk more and more great. At the beginning of the century, Enron collapsed and destroyed together with Andersen, which shocked the world and aroused people's attention to the audit risk of CPA. Four years of time has quietly passed, the social and economic environment has a great change; Andersen, which was found guilty that year, has been dramatically vindicated, and the Euro-Enron case in Parmarat, Italy, has emerged, and international auditing standards have revised the audit risk model. China has introduced new laws and regulations to regulate the behavior of certified public accountants. In the changing environment, CPA's audit risks are different from those of a few years ago. Therefore, based on the present situation, this paper analyzes the definition of audit risk, analyzes the causes of audit risk of CPA in our country, draws lessons from foreign countries, and puts forward some measures to prevent and control audit risk. It is of practical significance for CPA to prevent and control the audit risk in the course of practicing. The main body of this paper is divided into six parts. The first part mainly expounds the writing background of the thesis, the significance of the paper research, the current research situation at home and abroad, the writing ideas and methods of the paper, and the innovation of the paper. In the second part, the related theories, including the theory of risk and risk management, the theory of audit risk and the theory of risk based audit are introduced. The third part analyzes the current situation and causes of CPA audit risk in China. The fourth part, has carried on the analysis to the CPA audit risk factor. The fifth part, through the analysis of the audit risk elements in the previous chapter, the audit risk model. The sixth part, has proposed the audit risk prevention measure pertinently. In a word, the forming factors of audit risk of certified public accountant in our country are various at present. The formation of audit risk not only exists objectively within the audit relationship, but also has close relation with the social and economic environment. In order to reduce audit risk, it is not only necessary for CPA to strengthen his risk consciousness and improve his practice level, but also for society to create a good practice environment for him. There is no corresponding social and legal environment. The avoidance and prevention of audit risks need the attention of the whole society, understanding and support, multi-pronged approach, comprehensive management can be effective, so this paper from macro and micro aspects of the measures to prevent CPA audit risks.
【学位授予单位】：哈尔滨工程大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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