现代风险导向审计模式中的“风险”辨析

发布时间：2018-04-20 17:35

本文选题：风险导向审计 + 审计需求　；参考：《东北财经大学》2007年硕士论文

【摘要】： 目前关于现代风险导向审计的“风险”研究，学者们观点不一，分别提出了以“审计风险”、“企业经营风险”、“管理舞弊风险”、“重大错报风险”、“诉讼风险”和“企业治理系统风险”等为导向的审计模式，并由此推导出相应的审计程序，以指导实务工作。风险导向审计能有效实施的关键在于界定该审计模式中“风险”的概念，并以此作为出发点，制定与企业状况相适应的审计计划和审计程序，并将该风险考虑贯穿于整个审计过程。因此，本文主要界定现代风险导向审计中的“风险”概念，并以该“风险”指导审计工作。本文主要以规范研究为主，综合运用了比较分析和定性分析等研究方法。内容共分为五章：第一章简要介绍现代风险导向审计中的“风险”的不同概念，对这些概念进行了比较和分析，并提出问题：现代风险导向审计应以何种“风险”为导向。第二章从理论上进行分析，由于审计产生于社会的需求，因而审计需求是影响审计模式的根本因素。审计需求理论主要有“受托责任论”、“信息论”和“保险论”，这三种理论所体现的审计目标不同。随着对企业社会责任的日趋重视，“信息论”更能在现代的审计关系中体现其优势。第三章分析审计关系人的需求差异，审计关系人对风险的关注各不相同。由于审计需求是影响审计模式的根本因素，所以注册会计师在审计过程中应关注预期使用者所关注的风险。主要预期使用者包括经营者、股东和债权人，，他们关注着企业的财务信息和企业的风险管理过程，从而关注企业的经营风险。第四章通过以下几个方面的分析：信息风险的实质是指重大错报风险、重大错报风险主要源于企业经营风险、企业经营风险是诉讼风险的导火线、企业经营风险是各种风险的基本源头，得出结论：现代风险导向审计模式中的“风险”概念界定为企业经营风险。第五章针对界定的“企业经营风险”，提出相应的风险导向审计的审计思路和风险评估程序。
[Abstract]:At present, scholars have different views on the study of "risk" in modern risk-based audit. They have put forward "audit risk", "enterprise management risk", "management fraud risk", "material misstatement risk", respectively. The audit modes of "litigation risk" and "corporate governance system risk" are given, and the corresponding audit procedures are deduced to guide the practical work. The key to the effective implementation of risk-based audit is to define the concept of "risk" in the audit model, and take it as a starting point to formulate audit plans and audit procedures suitable to the situation of the enterprise. The risk will be considered throughout the audit process. Therefore, this paper mainly defines the concept of "risk" in modern risk-oriented audit, and guides the audit with this "risk". This paper mainly focuses on normative research, comprehensive use of comparative analysis and qualitative analysis and other research methods. The content is divided into five chapters: The second chapter analyzes theoretically, because audit comes from the demand of society, so audit demand is the basic factor that affects audit mode. The audit demand theory mainly includes "fiduciary responsibility theory", "information theory" and "insurance theory". With the increasing attention to corporate social responsibility, "information theory" can better reflect its advantages in the modern auditing relationship. The third chapter analyzes the differences in the needs of audit stakeholders, who pay different attention to risk. Because the audit demand is the basic factor which affects the audit mode, the CPA should pay attention to the risk which the prospective user pays attention to in the audit process. The main expected users include managers, shareholders and creditors. They pay attention to the financial information of the enterprise and the risk management process of the enterprise, so they pay attention to the management risk of the enterprise. Chapter four analyzes the following aspects: the essence of information risk is the risk of material misstatement, the risk of material misstatement is mainly derived from the risk of enterprise operation, and the risk of enterprise operation is the trigger of litigation risk. Business risk is the basic source of all kinds of risks. It is concluded that the concept of "risk" in the modern risk-oriented audit mode is defined as the enterprise operating risk. In the fifth chapter, the author puts forward the audit thought and risk assessment procedure of the risk-oriented audit in view of the defined "business risk".
【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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