风险导向审计在我国国内会计师事务所运用现状的调查和分析

发布时间：2018-05-08 09:24

本文选题：风险导向审计 + 现代风险导向审计　；参考：《复旦大学》2008年硕士论文

【摘要】： 审计由最初的审查会计报表项目的账项审计,以内部控制为导向的制度基础审计,发展到现在的风险导向审计,经历了三个阶段,也被称为三种审计模式的转变。风险导向审计是自20世纪90年代开始,国际上各大会计师事务所和学术界对审计基本方法进行全面研究的基础上,开发的新审计方法,已经在国际上各大会计师事务所中得到了广泛的运用。我国2006年2月颁布了新的审计准则,要求我国审计界的审计模式全面转向风险导向审计,但是从国外运用风险导向审计的效果看,依然不断爆发审计失败的丑闻,这究竟是审计模式的问题,还是其他因素造成?我国各个会计师事务所运用风险导向审计的实际状况如何,各个注册会计师对待风险导向审计的观点又如何? 本文用对各个会计师事务所正在执业的注册会计师问卷调查的方法,收取有效样本30份,通过对调查结果进行分析,统计出风险导向审计在我国各个会计师事务所运用的现状和各注册会计师对风险导向审计的观点;接着,本文对统计结果进行较深入的分析,分析统计结果背后的原因和注册会计师的观念对风险导向审计在我国实施效果的影响;最后,作者谈了自己对风险导向审计的观点,以及根据调查问卷的结果,就风险导向审计在我国的运用谈了自己的结论,并展望了风险导向审计在我国未来的发展前景。
[Abstract]:The audit has gone through three stages, also known as the transformation of three kinds of audit modes, from the initial audit of the audit items to the audit of the accounting items, and the internal control-oriented system based audit to the risk-based audit. Risk-oriented auditing is a new auditing method developed by major accounting firms and academic circles since the 1990s, on the basis of comprehensive research on the basic methods of auditing. Has been widely used in major international accounting firms. In February 2006, a new auditing standard was issued in our country, which requires the audit mode of our audit circles to shift to risk-based audit completely. However, judging from the effect of applying risk-based audit abroad, the scandal of audit failure is still breaking out. Is this a problem with the audit model or is it caused by other factors? What is the actual situation of the application of risk-based audit by various accounting firms in our country, and what are the views of each CPA on risk-based audit? In this paper, 30 valid samples are collected by questionnaire survey of certified public accountants who are in practice in various accounting firms, and the results of the survey are analyzed. The current situation of the application of Risk-Oriented Audit in various accounting firms in China and the viewpoints of each CPA on Risk-Oriented Audit are analyzed. Then, this paper makes a deep analysis of the statistical results. This paper analyzes the reasons behind the statistical results and the influence of the concept of certified public accountants on the implementation of risk-oriented audit in China. Finally, the author discusses his views on risk-oriented audit and the results of the questionnaire. This paper discusses the application of risk-based audit in our country, and looks forward to the future development of risk-based audit in China.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4;F233

【引证文献】