F公司审计项目重大错报风险评估研究

发布时间：2018-04-06 07:48

本文选题：现代风险导向审计　切入点：重大错报风险　出处：《西安石油大学》2017年硕士论文

【摘要】：现代风险导向审计是以风险分析为基础,而重大错报风险在现代风险导向审计中处于核心的位置。审计资源的分配、程序的设计以及具体的实施都是依据重大错报风险的评估结果而决定,因此准确地评估重大错报风险的水平至关重要。在审计风险水平给定的情况下,评估的重大错报风险水平越高,检查风险水平则越低;评估的重大错报风险水平越低,检查风险水平越高。而检查风险主要取决于审计师的能力和独立性,因此在不考虑审计师自身特点的情况下,审计风险主要取决于重大错报风险的评估。本文基于DX会计师事务所对于F供热公司的审计案例,通过对F供热公司的重大错报风险的识别和评估,将现代风险导向审计理论引入DX会计师事务所,为DX会计师事务所的进一步审计程序做出设计。本文主要通过调查问卷和访谈的方式并且查阅F供热公司的相关资料来识别F供热公司的财务报表层面和认定层面的重大错报风险。之后引入模糊综合评价法对F供热公司的重大错报风险进行评估,将指标的子项目按风险评估的要求赋予权重,将下级子项目得分汇总,得出上级项目得分,依次类推,得出三个级别指标项目得分。最后根据得分多少,由大到小确定指标风险,从而得出风险评估的结果。最后根据识别与评估出的结果对DX会计师事务所的进一步审计程序进行设计,提出重大错报风险评估的保障措施。
[Abstract]:Modern risk-oriented audit is based on risk analysis, while the risk of material misstatement is at the core of modern risk-oriented audit.The allocation of audit resources, the design of procedures and the concrete implementation are all decided by the evaluation results of the risk of material misstatement, so it is very important to evaluate the level of the risk of material misstatement accurately.Under the given audit risk level, the higher the risk level of material misstatement is, the lower the level of inspection risk is, and the lower the risk level of material misstatement is, the higher the level of inspection risk is.The audit risk mainly depends on the auditor's ability and independence, so the audit risk is mainly determined by the assessment of the risk of material misstatement without considering the auditor's own characteristics.Based on the audit case of F heating company by DX accounting firm, this paper introduces the modern risk-oriented audit theory into DX accounting firm by identifying and evaluating the risk of material misstatement in F heating company.Design further audit procedures for DX accounting firm.This article mainly through the way of questionnaire and interview and consult the relevant information of F heating company to identify the financial statement level of F heating company and the significant misstatement risk of cognizance level.Then the fuzzy comprehensive evaluation method is introduced to evaluate the risk of material misstatement in F heating company. The sub-items of the index are given weight according to the requirements of risk assessment.Get the score of three level index items.Finally, according to the number of scores, from large to small to determine the index risk, so as to get the results of risk assessment.Finally, according to the results of identification and evaluation, the further audit procedure of DX accounting firm is designed, and the safeguard measures for risk assessment of material misstatement are put forward.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【相似文献】