关于风险导向审计模式在我国的应用问题研究

发布时间：2018-05-17 01:28

本文选题：审计环境 + 审计目标　；参考：《东北师范大学》2008年硕士论文

【摘要】： 审计是社会政治经济发展到一定阶段的产物,并随着政治经济的发展而不断地发展和演变,审计总是依存于特定的社会政治经济环境(审计环境)并为其服务。审计环境是审计实践的基本舞台,由于审计目标是一定审计环境的产物,审计目标又是审计实务的起点,审计模式是实现审计目标的手段,因此审计环境对审计目标和审计模式起着决定性的作用。本文通过分析具体的审计环境对审计目标、审计模式的影响,论述在我国财务丑闻、审计失败案例频繁发生的情况下,在风险导向审计模式在我国推行过程中,应该对风险导向审计模式中的风险进行重新诠释,构建适合我国审计环境的以揭露管理舞弊这一现代审计风险最高的领域为审计重心的风险导向审计模式。本文共分为四个部分。引言部分介绍了本文的研究背景和研究意义,并对目前国内外的研究成果进行综述。第一部分分别介绍在审计模式的发展过程中,随着社会经济环境的改变和审计目标的变化依次出现的三种审计模式,即账表导向审计模式、制度导向审计模式、风险导向审计模式,同时阐述这三种审计模式各自的审计目标、审计方法以及每种审计模式的产生所代表的进步意义和存在的缺陷。第二部分分析我国目前的审计环境,在此基础上得出由于我国审计环境的特殊性被西方大部分国家所采用的风险导向审计模式在我国并不适宜全盘吸收。同时分析了我国审计失败案例的主要原因,提出我国应以揭露管理舞弊作为审计重心。第三部分构建了适合我国审计环境的以揭露管理舞弊这一现代审计风险最高的领域为审计重心的风险导向审计模式。并介绍这一审计模式的审计方法和审计程序。希望通过本篇论文的研究与探讨,能够为风险导向审计模式在我国推行过程中更加适合我国经济社会发展需要提供一些有益的建议和参考。
[Abstract]:Audit is the product of the development of social political economy to a certain stage, and with the development of political economy, it develops and evolves constantly. Audit always depends on and serves the specific social political and economic environment (audit environment). Audit environment is the basic stage of audit practice. Because audit objective is the product of certain audit environment, audit objective is the starting point of audit practice, and audit mode is the means to realize audit objective. Therefore, audit environment plays a decisive role in audit objectives and audit models. By analyzing the impact of specific audit environment on audit objectives and audit models, this paper discusses the risk oriented audit model in the process of implementation in China, where financial scandals and audit failure cases occur frequently. It is necessary to reinterpret the risk in the risk-oriented audit model and construct a risk-based audit model suitable for our country's audit environment to expose the management fraud, which is the highest risk field of modern audit. This paper is divided into four parts. The introduction introduces the research background and significance of this paper, and summarizes the current research results at home and abroad. The first part introduces three kinds of audit models in the process of the development of audit mode, that is, book-oriented audit mode, system-oriented audit mode, with the change of social and economic environment and the change of audit objectives. At the same time, this paper expounds the audit objectives, audit methods, the progressive significance and defects of each kind of audit mode. The second part analyzes the current audit environment of our country, and concludes that the risk-oriented audit mode adopted by most western countries is not suitable to be absorbed in China because of the particularity of the audit environment in our country. At the same time, this paper analyzes the main reasons of audit failure cases in our country, and puts forward that our country should take disclosure of management fraud as the focus of audit. In the third part, the author constructs a risk-oriented audit mode which is suitable for our country's audit environment to expose management fraud, which is the highest risk field of modern audit. The audit method and procedure of this audit mode are also introduced. It is hoped that through the research and discussion of this paper, it can provide some useful suggestions and references for the implementation of the risk-oriented audit model in the course of our country's economic and social development.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】