我国实施现代风险导向审计面临的问题与对策

发布时间：2018-06-08 14:36

本文选题：现代风险导向审计 + 审计环境　；参考：《东北大学》2008年硕士论文

【摘要】：随着人类步入21世纪,世界经济急剧变化,企业与外界环境联系加强,由于企业盈利的冲动和外部对企业日益高涨的期望,企业进行财务舞弊的动机和压力日益增大,从而导致国内外审计失败案件越演越烈,注册会计师的审计风险也随之越来越大。正是在这样严峻的现实挑战而前,注册会计师理论界和实务界都急需要一种新型的审计风险模型和审计模式来更好地帮助注册会计师规避审计职业风险,并指引注册会计师提高审计的效率和效果,现代风险导向审计就是在这样的情况下孕育而生了。随后现代风险导向审计成为倍受业内外人士关注的热点问题。国际会计师联合会下属的国际审计和保证准则理事会于2003年10月发布了三个以建立现代风险导向审计为核心的新的国际审计风险准则,并要求从2004年12月15日或之后开始的期间财务报表审计,执行新风险准则及相应修订发布的其他准则。我国财政部根据国际审计准则的最新发展,也于2006年2月15日,财政部颁布了一系列新的审计准则,并要求从2007年1月开始在国内会计师事务所中执行。可见,现代风险导向审计在世界范围内的实施已是不可逆转的趋势。因此,对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。由此,笔者对现代风险导向审计的产生、理论框架及其应用情况进行了较为系统、深入的分析,并针对我国的应用现状提出了在我国运用现代风险导向审计面临的问题及对策,希望能够探索出一条适合我国国情的现代风险导向审计发展道路,以有助于我国审计理论的研究和实践运用,有助于我国审计技术水平的提高,有助于我国会计师事务所的国际竞争。
[Abstract]:As human beings step into the 21st century, the world economy changes dramatically, and the relationship between enterprises and the outside environment is strengthened. As a result of the impulse of profit and the increasing expectation of external enterprises, the motivation and pressure of financial fraud are increasing day by day. As a result, the audit failure cases at home and abroad become more and more serious, and the audit risk of CPA becomes larger and greater. Just before such a severe challenge, CPA theorists and practitioners urgently need a new type of audit risk model and audit model to help CPA avoid audit professional risks. And guide CPA to improve the efficiency and effect of audit, modern risk-oriented audit is born under such circumstances. After that, modern risk-oriented audit has become a hot issue concerned by people inside and outside the industry. In October 2003, the International auditing and Assurance Standards Board of the International Federation of Accountants (IFAC) issued three new international audit risk standards with the core of establishing a modern risk-oriented audit. The audit of the financial statements for the period commencing December 15, 2004, and the implementation of the new risk standards and other standards issued accordingly are required. According to the latest development of international auditing standards, the Ministry of Finance issued a series of new auditing standards on February 15, 2006, and requested that they be implemented in domestic accounting firms from January 2007. Therefore, the implementation of modern risk-oriented audit in the world is an irreversible trend. Therefore, it is particularly important to study the theory and practice of modern risk-oriented audit. Therefore, the author makes a systematic and in-depth analysis of the emergence, theoretical framework and application of modern risk-oriented audit. In view of the present situation of our country's application, the paper puts forward the problems and countermeasures of applying modern risk-oriented audit in our country, hoping to explore a way to develop modern risk-based audit, which is suitable for our country's national conditions. It is helpful to the research and application of audit theory in our country, to the improvement of auditing technology level and to the international competition of accounting firms in our country.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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