注册会计师审计风险分析及控制研究

发布时间：2018-05-13 11:56

本文选题：审计风险 + 风险模型　；参考：《长春理工大学》2008年硕士论文

【摘要】： 注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任,被誉为“经济警察”。但现实会计舞弊案件中,如我国琼民源、郑百文、大庆联谊、银广夏等证券市场会计舞弊事件无不牵涉到注册会计师审计,注册会计师的社会形象因此而受到了极大的损害,注册会计师遭受了前所未有的诚信危机,导致了注册会计师行业社会公信力的下降。注册会计师的审计作为一种中介业务,审计风险无时不在,无处不有。但是,审计风险是可以控制的。通过审计理论研究,提高审计质量,把风险降低至可接受的水平。本文旨在通过对审计风险的研究,探索控制风险的途径与方法。全文分为五个部分。第一部分为引言,从研究背景及目的入手,在分析注册会计师国内外研究现状的基础上,探讨了注册会计师审计风险的研究方法。第二部分为审计风险的基础理论,界定了注册会计师审计风险,探讨了注册会计师审计的主要类型,并对审计风险的特征进行了分析。第三部分对审计风险形成的原因及存在的问题进行了阐述。第四部分进一步分析审计风险要素,建立审计风险模型。第五部分是本文的重点。这一部分从我国的实际情况出发对注册会计师的审计风险控制从宏观和微观角度提出了解决对策。
[Abstract]:CPA audit is regarded as "economic police" for its important task of filtering accounting information risk, ensuring the quality of accounting information and reducing the cost of accounting information identification. However, in the actual accounting fraud cases, such as our country's Qiong Minyuan, Zheng Baiwen, Daqing Lianyi, Yin Guangxia and other securities market accounting fraud incidents, all involved in the audit of certified public accountants, the social image of certified public accountants has been greatly damaged. CPA suffered an unprecedented credit crisis, which led to the decline of the public credibility of CPA industry. As a kind of intermediary business, the audit risk of CPA is everywhere. However, audit risk can be controlled. Through the audit theory research, improve the audit quality, reduce the risk to acceptable level. The purpose of this paper is to explore the ways and methods of controlling audit risk through the research of audit risk. The full text is divided into five parts. The first part is the introduction, from the research background and purpose, on the basis of analyzing the current research situation of CPA at home and abroad, discusses the research method of CPA audit risk. The second part is the basic theory of audit risk, defines the audit risk of CPA, probes into the main types of audit of CPA, and analyzes the characteristics of audit risk. The third part expounds the causes and problems of audit risk. The fourth part further analyzes the audit risk elements and establishes the audit risk model. The fifth part is the focus of this paper. This part puts forward the solutions to the audit risk control of CPA from macro and micro point of view from the point of view of the actual situation of our country.
【学位授予单位】：长春理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】