借鉴战略管理方法应用现代审计风险模型
发布时间：2019-07-05 21:40
【摘要】：近年来,以美国为代表的全球资本市场财务舞弊风暴使得民间审计的审计风险再次引起世人的关注,作为审计风险承担者的会计师事务所也为此付出了沉重的代价。由此,现代风险导向审计作为一种新的审计方法已成为备受审计执业界关注的热点问题,而作为此种方法实施基础的审计风险模型的变化更加引人注目。2003年10月,国际会计师联合会(IFAC)发布了一系列新准则,并将审计模型修订为“审计风险=重大错报风险×检查风险”。但对于“重大错报风险”的评估还没有形成切实可行的方法。本文首先阐述了审计风险的基本含义和理论,分析了传统审计风险模型的风险要素及特点;接着介绍了现代审计风险模型的产生和要素构成,通过比较的方法,分析得出现代审计风险模型在理论上的进步和模型改进后的重大意义;再从战略管理和审计风险模型之间存在的相关性着手,吸取企业战略管理上的方法和经验,将其应用于重大错报风险的具体评估方法中;最后,文章总结了借鉴战略管理方法评估重大错报风险的合理性与局限性,并对运用现代审计风险模型提出了几点建议。通过本文的分析和研究,希望得到审计风险模型变化的实质,解决现代审计风险模型的具体运用问题,从而达到使审计人员对现代审计风险模型甚至现代风险导向审计方法有更加明晰的认识,并使这一模型成为审计实务中切实可行的工具,最终提高审计人员发现财务报表重大错报的能力,提高审计质量的目的。
[Abstract]:In recent years, the financial fraud storm in the global capital market, represented by the United States, has made the audit risk of private audit attract the attention of the world again, and accounting firms, as audit risk bearers, have also paid a heavy price for it. Therefore, as a new audit method, modern risk-oriented audit has become a hot issue in the audit management industry, and the change of audit risk model, which is the basis of the implementation of this method, is more noticeable. In October 2003, the International Federation of Accountants (IFAC) issued a series of new standards, and revised the audit model to "Audit risk = material misstatement risk 脳 Inspection risk". However, the assessment of "material misstatement risk" has not yet formed a practical method. This paper first expounds the basic meaning and theory of audit risk, analyzes the risk elements and characteristics of the traditional audit risk model, then introduces the emergence and composition of the modern audit risk model, and through the comparative method, analyzes the theoretical progress of the modern audit risk model and the great significance of the model improvement. Then, starting from the correlation between strategic management and audit risk model, this paper absorbs the methods and experiences of enterprise strategic management, and applies it to the specific evaluation method of major misstatement risk. Finally, the paper summarizes the rationality and limitations of using strategic management method to evaluate the risk of material misstatement, and puts forward some suggestions on the use of modern audit risk model. Through the analysis and research of this paper, I hope to get the essence of the change of audit risk model, solve the concrete application problem of modern audit risk model, so as to make auditors have a clearer understanding of modern audit risk model and even modern risk-oriented audit method, and make this model become a feasible tool in audit practice, and finally improve the ability of auditors to find material misstatements in financial statements. The purpose of improving audit quality.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239
本文编号：2510827
[Abstract]:In recent years, the financial fraud storm in the global capital market, represented by the United States, has made the audit risk of private audit attract the attention of the world again, and accounting firms, as audit risk bearers, have also paid a heavy price for it. Therefore, as a new audit method, modern risk-oriented audit has become a hot issue in the audit management industry, and the change of audit risk model, which is the basis of the implementation of this method, is more noticeable. In October 2003, the International Federation of Accountants (IFAC) issued a series of new standards, and revised the audit model to "Audit risk = material misstatement risk 脳 Inspection risk". However, the assessment of "material misstatement risk" has not yet formed a practical method. This paper first expounds the basic meaning and theory of audit risk, analyzes the risk elements and characteristics of the traditional audit risk model, then introduces the emergence and composition of the modern audit risk model, and through the comparative method, analyzes the theoretical progress of the modern audit risk model and the great significance of the model improvement. Then, starting from the correlation between strategic management and audit risk model, this paper absorbs the methods and experiences of enterprise strategic management, and applies it to the specific evaluation method of major misstatement risk. Finally, the paper summarizes the rationality and limitations of using strategic management method to evaluate the risk of material misstatement, and puts forward some suggestions on the use of modern audit risk model. Through the analysis and research of this paper, I hope to get the essence of the change of audit risk model, solve the concrete application problem of modern audit risk model, so as to make auditors have a clearer understanding of modern audit risk model and even modern risk-oriented audit method, and make this model become a feasible tool in audit practice, and finally improve the ability of auditors to find material misstatements in financial statements. The purpose of improving audit quality.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239
【引证文献】
相关博士学位论文 前1条
1 潘峰;现代风险导向的并购审计风险研究[D];北京交通大学;2013年
相关硕士学位论文 前1条
1 刘颖辉;战略视角下审计风险评价模型的应用研究[D];河北工程大学;2010年
，本文编号：2510827
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