现代风险导向审计在我国实施中存在的问题及对策

发布时间：2018-02-19 19:49

本文关键词： 风险导向审计现代风险导向审计审计环境中国注册会计师审计准则　出处：《东北财经大学》2007年硕士论文　论文类型：学位论文

【摘要】： 新经济环境导致企业的组织形式和经营管理模式更加复杂，管理层存在舞弊动机，国内会计师事务所竞争激烈，国际化趋同等各方面的因素迫切需要我国的会计师事务所寻求一种新的审计技术方法，以增强自身竞争优势。自从2007年1月1日，中国注册会计师审计准则生效，标志着我国进入了现代风险导向审计阶段。本文是在前人研究的基础上进行归纳总结，按照从理论到实务和从分析问题、发现问题到解决问题两条线索展开了论述，从环境的角度对现代风险导向审计在我国应用中存在的问题进行了阐述，并在解决对策和补充说明两章中分别提出了相应的对策和建议。本文的正文共由五部分组成：开始是文献综述，主要介绍了国、内外专家对现代风险导向审计的研究状况。剩下的四个部分进入正题：第一部分主要介绍现代风险导向审计的基本理论；第二部分主要从三个方面对现代风险导向审计在我国实施过程中的问题进行探析；第三部分主要以审计的内部和外部环境为出发点提出解决对策；第四部分主要对问题的解决对策进行了补充说明。我认为，我国是采取“拿来主义”先将现代风险导向审计这项先进技术引进来，再不断完善该技术成功实施的必备条件，进而不断扫除障碍达到成功实施的目的。本文将借鉴现代风险导向审计在国外成功实施的经验，分析现代风险导向审计需要什么样的审计土壤才能有效实施，结合本国国情，发现现代风险导向审计在我国应用中有哪些问题并探索出相应的解决对策，进而推动现代风险导向审计在我国的顺利实施。我国实施现代风险导向审计还要面临各种各样的困难，因此，我们要循序渐进地在我国推行现代风险导向审计，不能急于求成，以免重蹈“安然审计失败案件”的覆辙。本文的创新之处： 1、本文引入了“现代风险导向审计”这个热点问题，结合我国的基本国情，从注册会计师审计的角度分析其在我国实施中存在的问题并提出对策。 2、本文通过归纳总结前人的研究结果，整合有关现代风险导向审计的理论知识，然后从实践的角度分析现代风险导向审计在我国实施过程中存在的问题，，为审计实务提出合理性、建设性的解决对策。 3、本文不是对前人已经发现的问题的简单总结，而是基于目前我国的审计环境，在前人的基础上，与时俱进地去发现审计实务中存在的问题。 4、目前，我国正处于执行中国注册会计师审计准则的初始阶段，现代风险导向审计在我国应用时间短，一些问题在短时间内尚难看出端倪，需要我们不断发现和总结。
[Abstract]:The new economic environment leads to a more complex organizational form and management model of enterprises, and the management has a motive of fraud, and the competition of domestic accounting firms is fierce. International convergence and other factors urgently need our accounting firms to seek a new method of auditing technology in order to enhance their own competitive advantage. Since January 1st 2007, the auditing standards of certified public accountants in China have come into effect, marking that our country has entered the stage of modern risk-oriented auditing. This paper discusses two clues from finding problems to solving problems, and expounds the problems existing in the application of modern risk-oriented auditing in our country from the point of view of environment. The corresponding countermeasures and suggestions are put forward in the two chapters. The text of this paper is composed of five parts: the beginning is literature review, mainly introduces the country, The research status of internal and external experts on modern risk-oriented audit. The remaining four parts enter into the main topic: the first part mainly introduces the basic theory of modern risk-oriented audit; The second part mainly analyzes the problems in the implementation of modern risk-oriented audit in our country from three aspects, the third part mainly takes the internal and external environment of audit as the starting point to put forward the solution. Part 4th mainly explains the solution to the problem. In my opinion, our country is adopting the "doctrine of taking advantage" to introduce the advanced technology of modern risk-oriented auditing first, and then continuously perfecting the necessary conditions for the successful implementation of the technology. This paper will draw lessons from the experience of the successful implementation of modern risk-based audit in foreign countries, analyze what kind of audit soil is needed for the effective implementation of modern risk-based audit, and combine with the national conditions of our country. Find out what problems exist in the application of modern risk-based audit in our country and explore the corresponding countermeasures to promote the smooth implementation of modern risk-oriented audit in our country. The implementation of modern risk-based audit in our country has to face various difficulties. Therefore, we should carry out modern risk-based audit step by step in our country, so as not to rush for success, so as not to repeat the mistake of "Enron audit failure case". The innovations of this paper are as follows:. 1. This paper introduces the hot issue of "modern risk-based audit", analyzes the problems existing in the implementation of CPA audit from the point of view of CPA audit, and puts forward some countermeasures. 2. By summing up the previous research results, this paper integrates the theoretical knowledge of modern risk-oriented audit, and then analyzes the problems existing in the implementation of modern risk-based audit in China from the perspective of practice. Put forward reasonable and constructive countermeasures for audit practice. 3. This paper is not a simple summary of the problems that the predecessors have discovered, but based on the current audit environment in our country, on the basis of the predecessors, to find the problems existing in the audit practice with the times. 4. At present, our country is in the initial stage of implementing the auditing standard of Chinese CPA. The application time of modern risk-oriented audit in China is short, some problems are still difficult to see in a short time, so we need to find and summarize continuously.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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