风险导向审计模式下审计风险与导向问题研究

发布时间：2018-03-15 21:45

本文选题：风险导向审计　切入点：审计业务风险　出处：《东北财经大学》2007年硕士论文　论文类型：学位论文

【摘要】： 自20世纪90年代以来，注册会计师的执业环境发生了很大变化，经济环境日益复杂，企业经营失败风险和财务报表舞弊风险不断增加，审计风险加大。与此同时，审计服务市场的激烈竞争要求会计师事务所提高审计效率，降低审计成本，增加审计服务的价值。在此背景下，与审计环境相适应的风险导向审计方法应运而生。而审计风险是风险导向审计研究的核心，导向指标是风险导向审计的出发点。正确理解和运用审计风险模型，确定合理的审计导向，是控制审计风险的前提，对降低审计风险有重要的作用。时至今日，我国审计理论界对风险导向审计的核心概念——“审计风险”的界定有争议，对风险导向审计应用的切入点——“导向”看法也不同。在当前大力推行风险导向审计之际，对其核心概念正确定位，对其审计风险模型进行全方位的构建，对其以何种风险为导向加以研究，具有极其重要的现实意义。文章分四部分：第一部分，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，，并介绍了导向指标的演进，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；第二部分，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，本部分重点论述了两个方面的内容：一是在审计主体是理性的经济人的假设下对风险导向审计的“风险”二字进行了彻底的廓清，对比较混乱的审计风险的涵义进行了深刻的探析，并提出了设立一个新的统驭概念——审计业务风险的设想，二是在现有审计风险模型的基础上，并结合审计业务风险产生的过程，修正了审计风险模型，引入法律风险；第三部分，首先对现有的导向模式进行评析，接着提出风险导向审计不仅仅是以重大错报风险为导向，也应该以法律风险为导向的“双导向”思想，并对“双导向”审计的基本审计程序及重大错报风险、法律风险的影响因素作了试探性的研究；第四部分，通过案例透视我国审计实务中存在的问题，并提出了个人建议。
[Abstract]:Since 1990s, the practice environment of CPA has changed greatly, the economic environment is becoming more and more complicated, the risk of business failure and financial statement fraud is increasing, and the audit risk is increasing. The fierce competition in the audit service market requires accounting firms to improve audit efficiency, reduce audit costs and increase the value of audit services. The risk-based audit method adapted to the audit environment emerges as the times require. The audit risk is the core of the risk-based audit research, and the guiding index is the starting point of the risk-based audit. It is the premise of controlling audit risk to determine reasonable audit direction, which plays an important role in reducing audit risk. Up to now, the audit theorists in our country have disputed the definition of "audit risk", the core concept of risk-based audit, and have different views on the application of risk-based audit. It is of great practical significance to correctly orientate its core concept, to construct its audit risk model in all directions and to study what kind of risk is its orientation. The article is divided into four parts: the first part summarizes the risk oriented audit, analyzes the background of the theoretical evolution of the risk oriented audit and the practical reasons, and introduces the evolution of the guiding indicators. In order to make people understand the whole picture of risk-based audit as far as possible, and facilitate the author to develop his own viewpoint later; the second part, think that to establish risk-based audit, we must first study and judge the core of Risk-Oriented Audit. The theoretical construction of a discipline must first clarify and construct its core concepts, under the guidance of this idea, This part focuses on two aspects: first, under the assumption that the audit subject is a rational economic person, the word "risk" of risk-based audit is thoroughly clarified. This paper makes a deep analysis of the meaning of the relatively confused audit risk, and puts forward the idea of establishing a new concept of "audit business risk", which is based on the existing audit risk model. Combined with the process of audit business risk, the audit risk model is revised and legal risk is introduced. The third part analyzes the existing guidance mode, and then points out that the risk oriented audit is not only based on the risk of material misstatement. Also should take the legal risk as the direction "double direction" the thought, and has made the tentative research to the "double direction" audit's basic audit procedure and the material misstatement risk, the legal risk influence factor; 4th, This paper analyzes the problems existing in the audit practice of our country through cases, and puts forward some personal suggestions.
【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

【引证文献】