我国风险导向审计模式的选择研究

发布时间：2018-06-07 17:35

本文选题：经营风险导向审计 + 管理舞弊导向审计　；参考：《武汉理工大学》2007年硕士论文

【摘要】： 真正意义上的现代风险导向审计是从20世纪90年代开始的，它先后经历了经营风险导向审计、管理舞弊导向审计直到现在的重大错报风险导向审计。由于经营风险导向审计和管理舞弊导向审计都未能紧贴审计目标，为了从根本上提高审计人员评估风险和发现舞弊的能力，2003年10月，国际审计与保证准则委员会(IAASB)确立了新的审计风险模型：审计风险=重大错报风险×检查风险。这标志着重大错报风险导向审计模式的诞生。中国注册会计师协会于2006年2月25日发布并于2007年1月1日启用此新的审计风险模型，以提高注册会计师发现财务报表重大错报的能力。本文研究目的是在分析风险导向审计基本理论的基础上，通过对经营风险导向审计模式、管理舞弊导向审计模式、重大错报风险导向审计模式的详细比较，为我国注册会计师选择重大错报风险导向审计模式提供选择思路。本文的研究有助于促进审计模式理论的发展创新。本文共分五个部分来探讨重大错报风险导向审计模式及其应用的有关问题。第一章是导论，阐述了选题背景和研究的意义，，并在对国内外研究现状进行综述分析的基础上提出了本文的研究方法和研究的主要内容。第二章阐述了风险导向审计模式的基本理论包括风险与风险导向的含义、各个不同的审计模式阶段所运用审计风险模型的异同、风险导向审计的内涵。第三章对经营风险导向审计、管理舞弊导向审计和重大错报风险导向审计模式进行了系统地比较，通过比较总结了重大错报风险导向审计模式的优越性，指出它是现代风险导向审计模式发展的方向，同时也对其局限性提出了疑虑。第四章对重大错报风险导向审计模式的基本要素进行了分析，主要包括重大错报风险的评估、重大错报风险导向审计的基本审计程序与方法。第五章分析了会计师事务所对风险导向审计模式的选择，指出重大错报风险导向审计模式是风险导向审计模式的主流。第六章是结论与展望。本文在已有的风险导向审计理论基础上，尝试对财务报表重大错报风险进行定量评估，通过分析指出它是风险导向审计发展和改革的方向。
[Abstract]:The real sense of modern risk-oriented audit began in the 1990s, it has experienced the management risk-based audit, management fraud-oriented audit to the present major misstatement risk-oriented audit. In order to fundamentally improve the auditors' ability to assess risks and detect fraud, in October 2003, since neither the operational risk-based audit nor the management-oriented audit had been able to keep up with the audit objectives, IAASB) has established a new audit risk model: audit risk = material misstatement risk 脳 inspection risk. This marks the birth of the risk-oriented audit model of major misstatement. The Chinese Institute of Certified Public Accountants issued the new audit risk model on February 25, 2006 and launched on January 1, 2007. In order to improve the ability of CPA to detect material misstatement of financial statements, the purpose of this paper is to analyze the basic theory of risk-based audit, through the management of risk-oriented audit mode, management fraud-oriented audit mode, The detailed comparison of the risk-oriented audit mode of material misstatement provides a way to choose the risk-oriented audit mode for China's certified public accountants. The research in this paper is helpful to promote the development and innovation of audit mode theory. This paper is divided into five parts to discuss the problems related to the risk oriented audit mode of material misstatement and its application. Chapter one is an introduction, which expounds the background of the topic and the significance of the research. On the basis of summarizing and analyzing the current research situation at home and abroad, the paper puts forward the research methods and main contents of this paper. Chapter two expounds the basic theory of risk-based audit mode, including the meaning of risk and risk-based audit mode. The differences and similarities of the audit risk models and the connotation of the risk-oriented audit in different audit modes. Chapter three systematically compares the management risk-oriented audit, the management-fraud-oriented audit and the risk-oriented audit mode of material misstatement. By comparing and summarizing the superiority of the risk oriented audit mode of material misstatement, it is pointed out that it is the direction of the development of the modern risk oriented audit mode. The fourth chapter analyzes the basic elements of the risk oriented audit model of material misstatement, mainly including the assessment of the risk of material misstatement. Chapter five analyzes the choice of risk-oriented audit mode by accounting firms and points out that the risk-oriented audit mode of material misstatement is the mainstream of risk-based audit mode. The sixth chapter is the conclusion and prospect. Based on the existing theory of risk-oriented audit, this paper attempts to quantitatively evaluate the risk of major misstatement in financial statements, and points out that it is the direction of the development and reform of risk-oriented audit.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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