基于风险评估的现代风险导向审计研究

发布时间：2018-03-30 06:26

本文选题：现代风险导向审计　切入点：审计流程　出处：《北京交通大学》2007年硕士论文

【摘要】： 目前倡导的风险导向审计，即学术界所称的现代风险导向审计，是针对日益复杂的经济业务和近年来国内外频繁爆发的一系列极具震撼力的重大舞弊案件开发的。2006年财政部发布的中国注册会计师执业准则体系全面贯彻了风险导向审计的思想和方法。现代风险导向审计这一在西方国家产生和发展的审计模式，开始成为我国理论界和实物界探讨的热点问题。许多学者作了不少理论研究，，但在实践操作方面涉及较少。本文正是以此为着眼点，在理论研究的基础上，侧重实践操作程序和方法的介绍，并结合流程图以直观的方式展现出来。本文主要围绕现代风险导向审计的基础问题展开研究，主要分为六部分。第一部分绪论，介绍本文的研究背景、目的意义及主要内容。第二部分审计模式演变，简述各模式的涵义、主要职能、审计类别及采用的标准。第三部分主要分析风险导向审计的发展，简述各阶段的涵义及主要职能，并进行对比分析。第四部分是本文的核心部分，详细介绍现代风险导向审计具体操作的程序，分别阐述了风险评估、制定计划、实施审计的任务、步骤及相关审计工具的运用。第五部分详细研究并通过案例分析直观展示了风险评估的方法。第六部分为本文结论。本文主要采用规范性的研究方法，主要有以下特点：第一，理论研究与实践操作并重。本文在已有的理论基础上，详细研究了风险导向审计程序，其中不乏实践操作的具体方法。第二，对于现代风险导向审计的整个过程以表格和流程图的方式对其进行描述，这种直观的感受和清晰的表象更有利于对流程的理解。
[Abstract]:The risk-oriented audit advocated at present, which is called modern risk-based audit by academic circles, It is aimed at the increasingly complex economic business and a series of powerful and significant fraud cases that frequently erupt at home and abroad in recent years. The Chinese CPA practice Standards system issued by the Ministry of Finance in 2006 has comprehensively implemented the risks. Modern Risk-Oriented auditing, an audit model that has emerged and developed in western countries, Many scholars have done a lot of theoretical research, but few have been involved in practical operation. This paper is based on this point and on the basis of theoretical research. Focus on the introduction of practical procedures and methods, and combined with the flow chart in an intuitive way to show. This paper mainly focuses on the basic problems of modern risk-oriented audit, which is divided into six parts. The first part is introduction, which introduces the research background, purpose, significance and main contents of this paper. The second part is the evolution of audit mode. The third part mainly analyzes the development of risk-based audit, and briefly describes the meaning and main functions of each stage. The fourth part is the core part of this paper, which introduces the specific operation procedures of modern risk-oriented audit in detail, and expounds the task of risk assessment, planning, implementation of audit, respectively. The fifth part studies and intuitively demonstrates the method of risk assessment through case analysis. The sixth part is the conclusion of this paper. This article mainly adopts the normative research method, mainly has the following characteristic: first, the theory research and the practice operation equally emphasizes. This article has studied the risk-oriented audit procedure in detail on the existing theory foundation, Second, the whole process of modern risk-based audit is described in the form of tables and flow charts. This intuitive feeling and clear representation is more conducive to the understanding of the process.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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