战略系统视角下审计风险模型及应用研究

发布时间：2018-06-16 06:23

本文选题：审计风险 + 传统审计风险模型　；参考：《四川大学》2007年硕士论文

【摘要】： 自20世纪90年代以来，随着世界范围内重大管理欺诈以及审计失败案例的频繁发生，民间审计的审计风险再次引起世人的关注，现代风险导向审计以及其应用的研究已经成为国内外审计理论界与实务界广为关注的前沿课题。 2003年10月，国际会计师联合会(IFAC)发布了一系列新准则，并将审计模型修订为“审计风险=重大错报风险×检查风险”。我国注册会计师协会根据国际的这一变化，提出了修订我国审计准则的要求。2006年2月15日，财政部颁布了新的审计准则，核心的变化是采用了以上的审计模型来界定审计风险。但对于“重大错报风险”的评估，国内外还没有形成切实可行的方法。因此研究这一问题就有重大的现实意义。本文首先阐述了审计模式的发展历程，探讨了审计风险的基本含义和理论，分析了传统审计风险模型的风险要素及特点；剖析了现代审计风险模型的产生和要素构成，通过比较的方法，，分析得出战略系统视角下审计风险模型在理论上的进步和巨大的核心优势；最后，文章总结了本文研究的结论和局限性，并对有效地全面贯彻推行战略系统视角下审计风险模型提出了几点建议。本文的创新有以下几点： (1)结合我国于2007年1月1日施行的与国际接轨的新审计准则和审计风险模型，本着“审计风险控制到位”的综合审计理念，从战略系统管理的视角研究现代审计风险模型。 (2)运用企业战略管理中的方法和经验，具体探讨评估“重大错报风险”的审计方法。 (3)运用战略系统视角下评估重大错报风险的审计方法对典型的审计失败案例进行剖析，论证了现代审计风险模型应用的科学性和合理性。通过本文的分析和研究，得到了审计风险模型变化的实质，探讨解决现代审计风险模型的具体运用问题的方法，从而达到使审计人员对现代审计风险模型甚至现代风险导向审计方法有更加明晰的认识，并使这一模型成为审计实务中切实可行的工具，最终达到提高审计人员发现财务报表重大错报的能力，提高审计质量的目的。
[Abstract]:Since the 1990s, with the frequent occurrence of major management fraud and audit failure cases in the world, the audit risk of folk audit has once again attracted the attention of the world. The research of modern risk-oriented audit and its application has become a frontier topic which has been widely concerned by the audit theorists and practitioners both at home and abroad. IFAC (International Federation of Accountants) issued a series of new guidelines and revised the audit model to "Audit risk = risk of material misstatement x risk of inspection". According to the international change, the Institute of Certified Public Accountants of our country put forward the request to revise our auditing standard. On February 15, 2006, the Ministry of Finance issued a new auditing standard, the core of which is to use the above audit model to define the audit risk. However, there is no practical method to evaluate the risk of material misstatement. Therefore, it is of great practical significance to study this problem. This paper first expounds the development of audit model, discusses the basic meaning and theory of audit risk, analyzes the risk elements and characteristics of traditional audit risk model, and analyzes the generation and composition of modern audit risk model. Through the comparative method, the paper concludes the theoretical progress and huge core advantages of the audit risk model from the perspective of strategic system. Finally, the paper summarizes the conclusions and limitations of this study. Some suggestions are put forward to carry out the audit risk model from the perspective of strategic system. The innovations of this paper are as follows: (1) combined with the new auditing standards and audit risk model that our country implemented on January 1, 2007, which is in line with international standards, Based on the comprehensive audit concept of "audit risk control in place", this paper studies the modern audit risk model from the perspective of strategic system management. This paper discusses the audit methods to evaluate the risk of material misstatement. 3) using the audit method of evaluating the risk of material misstatement from the perspective of strategic system to analyze the typical audit failure cases. The scientific nature and rationality of the application of the modern audit risk model are demonstrated. Through the analysis and research of this paper, the essence of the change of audit risk model is obtained, and the method to solve the concrete application problem of modern audit risk model is discussed. In order to make the auditors have a clearer understanding of the modern audit risk model and even the modern risk-oriented audit method, and make this model become a practical tool in audit practice, Finally, to improve the auditor's ability to detect material misstatement of financial statements and improve audit quality.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.2

【引证文献】