独立审计分析程序的审计风险研究

发布时间：2018-06-25 18:23

本文选题：分析程序 + 现代风险导向审计　；参考：《大庆石油学院》2008年硕士论文

【摘要】： 当前,现代风险导向审计模式适应了知识经济时代和信息社会审计业务的风险性迅猛增加的要求,是审计模式发展的必然趋势。现代风险导向审计的主要特征就是大力推行分析程序的应用,分析程序成为现代风险导向审计的基本方法和最重要的程序。2006年2月15日,我国财政部颁布了48项中国注册会计师执业准则,其突出特色就是全面贯彻现代风险导向审计思想,并充分肯定了分析程序在现代风险导向审计中不可替代的应用地位。本文正是在这样的背景下,首次提出了“分析程序的审计风险”这一说法,对由于独立审计分析程序的应用所引发的审计风险问题予以探讨。本文主要采用归纳与演绎、定性与定量相结合的研究方法,在总结已有相关研究成果的基础上,紧紧围绕分析程序的审计风险,层层递进地展开论述。首先,理论基础部分介绍了分析程序的概念和特点、应用发展历程,阐述了其在审计实务中的运用,并界定了分析程序的审计风险内涵;其次,明确解析了分析程序的审计风险因素,包括注册会计师主体因素、审计工作环境因素和特定审计项目因素;再次,运用层次分析法构建了分析程序的审计风险因素评价模型,实现了对因素的相对重要性评价;最后,针对因素评价结果,给出了现代风险导向审计模式下规避分析程序审计风险的对策建议。随着2007年1月1日起中国注册会计师执业准则的不断实施,分析程序在独立审计中应用的重要性已不容质疑,分析程序的审计风险因素评价模型可以对各因素的相对重要性进行科学的评价,从而可以有的放矢地设计规避分析程序审计风险的对策措施,进而保证在我国当前现代风险导向审计的宏观环境下,注册会计师执行分析程序可以取得高质量的审计工作结果,给独立审计工作指明了方向。
[Abstract]:At present, the modern risk oriented audit mode adapts to the requirement of the rapid increase in the risk of the knowledge economy era and the information society audit business. It is the inevitable trend of the development of the audit mode. The main feature of the modern risk oriented audit is to vigorously carry out the application of the analytical procedure, and the analytical procedure becomes the basic method of the modern risk oriented audit. And the most important procedure in February 15th.2006, the Ministry of finance of China issued 48 Chinese certified public accountants' practice standards. Its outstanding feature is to fully implement the modern risk oriented audit idea and fully affirm the irreplaceable application status of the analytical procedure in modern risk oriented auditing. This paper is the first time in this context. With the statement of "audit risk of analysis procedure", the audit risk caused by the application of independent auditing analysis procedure is discussed.
This paper mainly adopts the method of induction and deduction, qualitative and quantitative research. On the basis of summarizing the relevant research results, it is closely related to the audit risk of the analytical procedure. Firstly, the theoretical basis part introduces the concept and characteristics of the analysis program, and expounds its application in the audit practice. It also defines the audit risk connotation of the analytical procedure. Secondly, it clearly analyzes the audit risk factors of the analytical procedure, including the main factors of CPA, the audit work environment and the specific audit project factors. Thirdly, the evaluation model of audit risk factors is constructed by the analytic hierarchy process, and the cause of the audit risk factors is realized. In the end, in view of the result of the factor evaluation, the countermeasures and suggestions for avoiding the audit risk under the modern risk oriented audit model are given. With the continuous implementation of the Chinese certified public accountants' practice in January 1, 2007, the importance of the application of the analytical procedure in the independent trial is not questioned. The evaluation model of audit risk factor can scientifically evaluate the relative importance of various factors, so that we can design the countermeasures to avoid the audit risk of the analysis program, and then guarantee the high quality of the implementation of the analytical procedure of the registered accountants under the macro environment of the current modern risk oriented audit in China. The result of audit work has pointed out the direction for independent audit.
【学位授予单位】：大庆石油学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】