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对风险导向审计若干问题的探析

发布时间:2019-06-11 02:24
【摘要】:国内一连串的审计失败案,对注册会计师行业的诚信度、公信力造成了很大的负面影响,审计职业界出现了诚信危机。随着投资者主张权利的不断出现;司法上更多的采用疑错从有和有错推定,注册会计师面临的诉讼风险将进一步加剧。因此,如何避免审计失败,降低审计风险,就成为注册会计师行业极为关注的焦点。 为了摆脱行业困境,监管部门、审计执业界和学术界对引入国外已经开展的风险导向审计呼声很高。但是依据我的考察和搜集,关于风险导向审计,其全部理论和实务研究成果并不比本身六个字多出多少新内容。在中国引入风险导向审计要思考那些问题,引入后又如何在审计实践中来操作等重要的问题很少见研究成果。本文就是想在这两个方面做一些探究。 全文分五章。 第一章简要地介绍了论文选题背景、主要内容、研究意义以及本文的线索和结构安排。 第二章概述了风险导向审计。分析了风险导向审计的理论演进背景和产生的现实原因,对风险导向审计的涵义和特征做了一些归纳,并把由概念所演绎出来的风险导向审计的程序和方法也打包归入理论体系,以便让人尽量明了风险导向审计的全貌,也方便笔者在随后展开自己的观点。 第三章认为确立风险导向审计必先对其核心的东西进行研判,一门学科的理论构建必先对其核心概念进行澄清和构建。在这个思路的指导下,本章重点论述了四个方面的内容:一是对风险导向审计的“风险”二字进行了彻底的廓清;二是对风险导向审计的定义进行了重新认识,提出了风险导向审计不仅仅是以客户经营风险为导向,也应该
[Abstract]:A series of domestic audit failures have had a great negative impact on the credibility and credibility of the CPA industry, and there has been a credit crisis in the audit profession. With the continuous emergence of investors' claims to rights and the judicial use of presumptions of suspicion and error, the litigation risk faced by certified public accountants will be further aggravated. Therefore, how to avoid audit failure and reduce audit risk has become the focus of CPA industry. In order to get rid of the difficulties of the industry, regulators, audit practitioners and academia have a high voice for the introduction of risk-oriented audits that have been carried out abroad. However, according to my investigation and collection, all the theoretical and practical research results of risk-oriented audit are not much more new than their own six words. It is rare to think about those problems in the introduction of risk-oriented audit in China, and how to operate it in audit practice after the introduction of risk-oriented audit. This article is to do some research in these two aspects. The full text is divided into five chapters. The first chapter briefly introduces the background, main content, research significance, clues and structure of this paper. The second chapter summarizes the risk-oriented audit. This paper analyzes the theoretical evolution background and realistic reasons of risk-oriented audit, and sums up the meaning and characteristics of risk-oriented audit. The procedures and methods of risk-oriented audit derived from the concept are also packaged into the theoretical system in order to make people understand the whole picture of risk-oriented audit as much as possible and facilitate the author to carry out his own point of view later. The third chapter holds that the establishment of risk-oriented audit must first study and judge its core things, and the theoretical construction of a discipline must first clarify and construct its core concepts. Under the guidance of this idea, this chapter focuses on four aspects: first, the word "risk" of risk-oriented audit is thoroughly clarified; Second, it reunderstands the definition of risk-oriented audit, and puts forward that risk-oriented audit is not only based on customer operating risk, but also should be based on customer management risk.
【学位授予单位】:电子科技大学
【学位级别】:硕士
【学位授予年份】:2004
【分类号】:F239.43

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