现代风险导向审计下的风险评估研究

发布时间：2018-03-02 08:57

本文关键词： 现代风险导向审计企业战略经营风险模糊综合评判法　出处：《广东外语外贸大学》2008年硕士论文　论文类型：学位论文

【摘要】： 财政部2006年颁布的新审计准则体系全面贯彻了风险导向审计的思想和方法,现代风险导向审计开始成为我国理论界和实务界探讨的热点问题。在这一全新的审计模式之下,最为重要的一点就是如何对被审计单位的企业战略经营风险进行识别和评估。到目前为止,对现代风险导向审计的研究我国尚处于一个初步的阶段,仍然没有一套严密的关于现代风险导向审计的风险评估体系。而且,在审计实务中,对于注册会计师应采用何种方法对被审计单位的企业战略经营风险进行评估也没有统一的定论。本文在分析影响企业战略经营风险的内外部因素基础之上,提出了从被审计单位的外部环境、性质、会计政策、目标和战略、财务业绩以及内部控制六个方面入手,构建评价企业战略经营风险的指标体系;然后,将模糊数学理论与综合评判方法相结合,建立模型对企业战略经营风险进行评估,并以笔者在会计师事务所实习时参与的某巴士公司审计项目为例,介绍了模糊综合评判方法在企业战略经营风险评估中的实际运用过程。在审计实践中,通过模糊综合评判法,不仅能够判断被审计单位企业战略经营风险的大小,而且可以获取各明细指标的风险分值,有利于注册会计师确定实质性测试的性质、时间和范围并决定如何分配审计资源。本文期待通过以上研究,为注册会计师在审计工作中应从哪些方面入手分析被审计单位的企业战略经营风险,以及如何对其进行评估提供参考意见。
[Abstract]:The new auditing standard system promulgated by the Ministry of Finance in 2006 has carried out the idea and method of risk-based audit in an all-round way. The modern risk-oriented audit has become a hot issue in the theoretical and practical circles of our country. The most important point is how to identify and evaluate the strategic operating risks of the enterprises under audit. So far, the research on modern risk-oriented audit in China is still in a preliminary stage. There is still no strict risk assessment system for modern risk-oriented auditing. Moreover, in audit practice, There is also no uniform conclusion as to what method should be adopted by CPA to evaluate the strategic management risk of the audited unit. Based on the analysis of internal and external factors that affect the risk of strategic management of enterprises, this paper puts forward the following six aspects: external environment, nature, accounting policy, objectives and strategies, financial performance and internal control of the audited units. Then the fuzzy mathematics theory and the comprehensive evaluation method are combined to establish a model to evaluate the enterprise strategic management risk. Taking the audit project of a bus company in which the author participated in the practice of accounting firm as an example, this paper introduces the practical application process of fuzzy comprehensive evaluation method in the risk assessment of enterprise strategic management. In the audit practice, the fuzzy comprehensive evaluation method is adopted. Not only can we judge the size of the strategic operating risks of the enterprises of the audited units, but also obtain the risk scores of the detailed indicators, which is helpful for the certified public accountants to determine the nature of the substantive tests, This paper looks forward to analyzing the enterprise strategic management risk of the audited unit in the audit work from what aspects the CPA should begin with, and how to allocate the audit resources. And how to evaluate it to provide advice.
【学位授予单位】：广东外语外贸大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F224

【引证文献】