审计风险成因及其防范问题研究

发布时间：2019-03-06 09:41

【摘要】： 对审计风险进行科学有效的管理，是社会主义市场经济发展的内在要求；是树立审计威信，优化审计环境，增强审计活动绩效的内在需要；是直接推动审计主体自身建设，促进审计事业发展的动力；有利于社会资源的合理配置、有利于社会的稳定。我们研究审计风险的出发点和归宿是为了防范和控制审计风险。对审计风险的防范，笔者认为，应从以下几方面入手：第一、对审计风险要有一个全面、深刻、清醒的认识；第二、要大力提高审计人员的素质；第三、在完善和健全制度基础上进行审计风险管理；第四，在对审计方法的改革与创新中加强审计风险管理，防范和控制审计风险；第五、加强审计项目质量管理；第六、优化审计活动的外部环境，防范和化解审计环境和审计客体因素促生的审计风险。本文共分三章。第一章首先对审计风险的概念及其特征做一介绍。第二章对审计风险的因素进行分析。从审计风险的主体因素、客体因素、环境因素三方面进行剖析。第三章着重论述审计风险的管理与防范。本章分五部分：首先是审计风险管理的目标与意义；其次，，审计风险管理与防范的基本措施；再次，复核化解审计风险；第四，会计法对审计风险的影响；最后，风险基础审计在我国审计实践中的应用。
[Abstract]:The scientific and effective management of audit risk is the inherent requirement of the development of socialist market economy, the internal need of establishing audit prestige, optimizing the audit environment and enhancing the performance of audit activities. It is the motive force of directly promoting the self-construction of audit subjects and the development of audit cause, which is beneficial to the rational allocation of social resources and to the stability of society. The purpose of our research on audit risk is to prevent and control audit risk. The author thinks that we should start with the following aspects: first, we should have a comprehensive, profound and sober understanding of audit risk; second, we should greatly improve the quality of auditors; Thirdly, audit risk management should be carried out on the basis of perfecting and perfecting the system; fourth, audit risk management should be strengthened in the reform and innovation of audit methods to prevent and control audit risks; fifth, audit project quality management should be strengthened; Sixth, the external environment of audit activities should be optimized to prevent and resolve audit risks caused by audit environment and audit object factors. This paper is divided into three chapters. The first chapter introduces the concept and characteristics of audit risk. The second chapter analyzes the factors of audit risk. From the audit risk of the subject factor, the object factor, the environment factor three aspects to carry on the analysis. The third chapter focuses on the management and prevention of audit risk. This chapter is divided into five parts: first, the objectives and significance of audit risk management; secondly, the basic measures of audit risk management and prevention; thirdly, review and resolve audit risk; fourth, the impact of accounting law on audit risk; Finally, the application of risk-based audit in our audit practice.
【学位授予单位】：东北农业大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.0

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