全面审计风险管理研究

发布时间：2019-03-12 16:48

【摘要】：随着社会各界对审计产品质量的依赖程度越来越高,注册会计师面临的审计风险已大大超越了最初的水平。近年全球爆发的一系列财务丑闻事件,让审计理论界和实务界直面如何进行审计风险管理以降低审计风险提高审计质量的重大课题。国外对审计风险管理的研究着重在于改进和完善风险导向审计的技术与方法,把审计风险要素划分为重大错报风险和检查风险,体现“战略分析—经营环节分析—会计报表剩余风险分析”的基本观念。国内则从风险管理一般知识入手,提出在整个审计过程中进行风险控制的思想。本文通过比较分析目前理论界对审计风险涵义两种不同的理解,首先提出本文研究范围内的审计风险涵义,即审计风险分为两个层次:一是会计师事务所由于审计失败带来损失的可能性,二是各级审计人员发表不恰当审计意见的可能性。然后以审计风险的 “全程序、全过程和全员性”特征为主线,结合风险管理的知识探讨全程序审计风险管理方法;根据实际审计工作分析全过程审计风险管理的要点;最后提出各级审计人员参与风险管理和会计师事务所进行审计风险管理的政策,从而形成全面审计风险管理方法体系。
[Abstract]:With the increasing reliance of all sectors of society on the quality of audit products, the registration will The audit risk faced by the counter is great To go beyond the original water. A series of financial scandals in recent years, How to Face the Risk of Audit in the Theory and Practice of the Audit Management to reduce the audit risk and improve the quality of the audit. The main focus of the study is to improve and improve that risk-oriented audit The technology and method of the meter, the audit wind Risk factors are divided into priority The risk of large and wrong newspaper and the risk of inspection, and the implementation of "strategic analysis and management" The Basic Concept of the Analysis of the Residual Risk of the Accounting Statement in the Link Analysis The article starts with the general knowledge of the risk management, and puts forward the whole The idea of risk control in the course of audit. pass The comparison and analysis of the current theory circle has two different meanings to the audit risk. the theory of The paper first puts forward the meaning of the audit risk in the scope of this paper, that is, the audit risk is divided into two levels: one is the ability of the accounting firm to lose the loss due to the failure of the audit The second is that the auditors at all levels are not properly audited. The possibility of seeing. Post-audit risk

"Full-program, full-process an d f
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239

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