我国风险导向审计实施的相关问题研究

发布时间：2018-02-13 14:46

本文关键词： 审计风险风险导向公司治理　出处：《厦门大学》2007年硕士论文　论文类型：学位论文

【摘要】： 近年来国内外频繁爆发一系列的审计失败案,于是风险导向审计在弥补日益扩大的审计期望差距的社会因素中应运而生。风险导向审计最显著的特点是:它立足于对审计风险进行系统的分析和评价,并以此作为出发点,制定审计策略和与企业状况相适应的多样化审计计划,将风险考虑贯穿于整个审计过程。本文首先从经济与社会环境、行业监管环境、制度环境等方面,分析了产生审计风险的深层次原因。接着,从分析审计风险模型的演进出发,论述了风险导向审计兴起的背景,并引出了对风险导向审计的法律问题和道德风险的讨论。出于成本与效益原则的考虑,风险导向审计模式允许会计师事务所和注册会计师在其认为能承受的风险水平下,省略部分常规的实质性测试程序。在法律机制不健全的环境下,风险导向审计可能诱导不信守职业道德的注册会计师为了节约审计成本而不惜牺牲审计质量。要推行风险导向审计模式,民事赔偿责任的司法制度势必要进行适当的改革。我国新审计准则的颁布,风险导向审计的实施,必将对会计师事务所的行业组织形式、注册会计师行业发展、事务所质量控制和审计方法等方面产生深远的影响。现代审计风险模型是应用现代风险导向审计理论指导审计实务的工具。如何评估和控制审计风险、合理运用新审计风险模型已经成为我国注册会计师面临的重要问题之一。风险导向审计的实质是舞弊审计,而目前企业发生的大多数欺诈舞弊的案件是管理层的舞弊,内部控制无效。公司治理问题在全世界范围内引起了空前的关注。公司治理结构的不完善,直接导致了上市公司审计风险的增加。风险导向审计必须关注公司治理和舞弊。风险导向审计改变的绝不仅仅是审计方法,更重要的是改变了传统的审计理念。针对我国进行风险导向审计目前存在或者可能面临的相关问题,作者进行了思考,并提出了行业专门化等相应的政策建议。
[Abstract]:In recent years the frequent outbreak of a series of audit failure, and risk oriented audit in social factors make up the audit expectation gap widening in emerged. Most remarkable characteristic of risk oriented audit: it is based on the analysis and evaluation system of the audit risk, and taking this as the starting point, develop audit strategy and the diversification of audit plan which adapts with the enterprise condition, considering the risk throughout the entire audit process.
This paper from the economic and social environment, regulatory environment, system environment and so on, analyzes the causes of audit risk. Then, starting from the analysis of the evolution of audit risk model, discusses the rise of the risk oriented audit background, and leads to the discussion of risk oriented audit and legal issues of moral hazard. For cost-effectiveness considerations, risk oriented audit model to allow accounting firms and CPA in the level of risk that can withstand, omit the substantive part of the regular test procedures. In the legal mechanism is not sound in the environment, risk oriented audit may induce do not abide by the occupation morals of CPA audit in order to save costs at the expense of audit quality. To implement risk oriented audit model, the civil liability of the judicial system will be reformed properly.
China's new auditing standards, the implementation of risk oriented audit, is bound to the accounting firm industry organization, the development of the CPA industry have a profound impact on the firm quality control and audit methods. Modern audit risk model is the application of modern risk oriented auditing theory to guide audit practice. How to assess and control the audit risk, reasonable use of new audit risk model has become one of the most important issues facing China's CPA. The essence of risk oriented audit fraud audit is, at present the enterprise's most fraud fraud cases of management fraud, invalid internal control. Corporate governance has attracted unprecedented attention in the world. The imperfect corporate governance structure, directly led to the increase of audit risk of listed companies. The risk oriented audit should pay attention to corporate governance and Fraudulence.
Risk oriented audit does not only change the audit methods, more important is to change the traditional concept of the audit. In view of our country risk oriented audit problems that exist or may face, the author thought, and puts forward the industry specialization and corresponding policy recommendations.

【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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