现代风险导向审计模式下的重大错报风险评估研究

发布时间：2018-07-01 09:58

本文选题：现代风险导向审计 + 重大错报风险　；参考：《西南财经大学》2008年硕士论文

【摘要】： 二十一世纪初,中外发生了一系列重大财务舞弊案件,国际和我国新审计准则相继发布,现代审计风险模型取代了传统审计风险模型。执业环境发生了很大变化,需要随着审计环境的变化调整审计方法。目前,企业的经营环境正在持续发生变化,主要表现在:企业组织结构及其经营活动的方式日益复杂、全球化和科学技术的影响日益加深、会计准则要求的判断和估计日益增加,企业管理当局进行财务舞弊的动机和压力日益增大。这些变化都会给注册会计师带来审计风险,在传统审计方法受到挑战的背景下,要求注册会计师应用新的审计方法,即现代风险导向审计,该方法最重要的特征就是启用新的审计风险模型:审计风险=重大错报风险×检查风险,重大错报风险评估在该模型中处于核心地位。先进的审计理念表明,审计工作重心必须前移,必须重视审计计划,重视重大错报风险的识别和评估,重视针对评估出的重大错报风险实施程序。只有这样,才能合理保证财务报表整体不存在重大错报。特别是新的风险准则和模型并没有改变财务报表审计目标和责任的基本定位,而只是改进了审计理念和工作方法,以指导CPA更好地实现审计目标和履行职业责任,服务于社会公众。本文研究了财务报表重大错报风险评估的几个重要方面,在论文写作过程中,自始至终坚持从实际出发的研究思路,文章的主要内容如下: 第1章,本章介绍、分析了本论文的写作背景、选题意义和研究起因、重大错报风险的涵义和特征。二十一世纪初,中外发生了一系列重大会计舞弊案件,国际新审计准则和中国新审计准则相继颁布,现代审计风险模型取代了传统审计风险模型。注册会计师执业环境的变化为我们会计业界敲响了警钟:审计风险近在咫尺,注册会计师随时都可能成为社会各界指责的焦点,会计师事务所如果不能正确地认识和应用科学的审计方法以有效地控制审计风险,随时都有倒闭的危险,现代风险导向审计应运而生。重大错报风险评估在现代风险导向审计中处于核心地位,研究其就具有非常重大的现实意义,以及重要的理论价值。面对公众的指责,为提高审计质量,重树注册会计师的社会形象,重大错报风险概念伴随着现代审计风险模型而产生,并且重大错报风险评估成为现代风险导向审计的核心。第2章,本章从多个角度研究、分析了影响重大错报风险评估的因素,以逻辑性地认识、研究这些影响因素。这些角度包括:信息经济角度,重大错报风险包括层次角度,与重大错报风险关系角度。第3章,本章介绍、研究了重大错报风险的识别方法和评估方法。本章将重大错报的识别方法和评估方法放在同一个方法体系——重大错报风险评估方法体系中分析、研究,建立了一个有机的方法体系。重大错报风险的识别是重大错报评估的前提和基础,为了研究重大错报风险评估方法,本文首先介绍分析了重大错报风险的基本识别方法。这些方法有:风险因素预先分析法、事件树分析法、财务报表分析法和流程图分析法。众多重大错报风险评估方法直接评估经营风险,间接地评估财务报表重大错报风险;这些方法有:定性评估法、定量评估法和定量与定性相结合的综合评估法。这些重大错报风险评估方法从经营风险入手,进一步评估重大错报风险,很好地符合了现代风险导向审计以经营风险评估为出发点的理念。第4章,本章实施了重大错报风险评估方法应用案例分析。采用伊利集团的重大错报风险评估案例,具体地研究、分析了重大错报风险评估方法体系的应用。本文首先介绍了伊利集团的基本情况,为重大错报风险评估提供了素材,然后介绍了案例分析过程及结果。案例分析过程: 1.重大错报风险识别方法应用案例分析。上网搜取伊利集团2003年到2006年五年的财务数据,应用财务分析法识别存在什么重大错报风险。2.重大错报风险评估案例分析(1)应用SWOT分析法,实施重大错报风险评估。(2)环境分析,包括外部环境分析和内部经营分析。(3)应用财务分析法实施重大错报风险评估。(4)客户组织寿命周期法分析。在整个案例分析过程中,重大错报风险识别与评估相互联系,互相对应。第5章,本章总结了全文的研究结论并提出了相关建议。通过研究,本文得出如下主要结论: 1.运用重大错报风险方法时,应首先评估经营风险,然后依据经营风险间接评估重大错报风险,经营风险是重大错报风险评估的起点、根源。 2.重大错报风险评估应综合考虑相关影响因素,考虑各因素影响重大错报风险评估的逻辑关系,多角度的重大错报评估的影响因素分析能够反映这些逻辑关系。在重大错报风险评估时,按各因素影响重大错报的逻辑关系实施评估,既能最大限度地减少遗漏、疏忽,提高评估结论的可靠性,又能提高评估效率、降低成本。 3.将重大错报风险的识别方法和评估方法放在同一个方法体系——即重大错报风险评估方法体系中,建立了这样一个有机的方法体系。重大错报风险评估应与重大错报风险识别适当结合。重大错报风险识别是重大错报风险评估的前提和基础,重大错报风险评估不能离开重大错报风险识别,应使重大错报风险识别较好地服务于重大错报风险评估。本文的主要创新在于: 1.多角度剖析了重大错报风险评估的影响因素。 2.重点对间接重大错报风险评估方法进行了研究、分析。运用间接重大错报风险评估方法时,应首先评估经营风险,然后依据经营风险间接评估重大错报风险,经营风险是重大错报风险评估的起点、根源。 3.按重大错报风险评估方法体系研究、探讨了重大错报风险的识别方法和评估方法。将重大错报风险识别方法和评估方法放在同一个方法体系——重大错报风险评估方法体系中分析、研究,建立了一个有机的方法体系。 4.实施了重大错报风险评估方法应用案例分析,增强了本文的具体性和说服力。采用伊利集团的重大错报风险评估案例,具体地研究、分析了重大错报风险评估方法体系的应用。在案例中,应用相关方法,既进行重大错报风险识别,又进行了相应的重大错报风险评估,识别与评估相互对应。本文主要运用演绎法、归纳法法等规范研究方法和实证研究中的案例分析法,对现代风险导向审计下的重大错报风险评估做了较系统地研究,以揭示相关规律,指导审计实践,发展审计理论。本文的研究不足之处在于限于案例资料收集困难,案例分析较肤浅,没能较深入全面地考虑相关因素影响。本人打算在后续研究中,进一步完善该课题案例分析,并努力收集数据资料,做相关课题的经验数据实证研究。
[Abstract]:At the beginning of the twenty-first Century, a series of major financial fraud cases occurred in China and foreign countries. The new auditing standards in the world and China have been published in succession. The modern audit risk model has replaced the traditional audit risk model.
A great change has taken place in the practice environment, and the auditing methods need to be adjusted with the change of the audit environment. At present, the operating environment of the enterprise is constantly changing, which is mainly manifested in the increasing complexity of the organization structure and its operating activities, the deepening of the globalization and Science and technology, the judgment and estimation of the requirements of the accounting standards. In the context of the challenge of the traditional audit method, the new audit method, which is the modern risk oriented audit, is required, which is the most important feature of the new method. Audit risk model: audit risk = material misstatement risk * check risk. The risk assessment of major misstatement is at the core of the model.
The advanced audit idea shows that the focus of audit must move forward, we must pay attention to the audit plan, pay attention to the identification and evaluation of the risk of major misreporting, and attach importance to the implementation procedure of the major misreporting risk. Only in this way can we ensure that the overall financial statements do not have a heavy fault report. In particular, the new risk criteria and models do not. The basic orientation of the audit objectives and responsibilities of the financial statements is changed, but the concept of audit and the working methods are improved to guide the CPA to achieve the audit goals and fulfill their professional responsibilities and to serve the public.
This paper studies several important aspects of the risk assessment of the major misreporting of financial statements, and persists from the beginning to the end in the process of writing, and the main contents of the article are as follows:
The first chapter, this chapter introduces the background, the significance and the cause of the study, the meaning and characteristics of the risk of material misstatement.
At the beginning of the twenty-first Century, a series of major accounting fraud cases occurred in China and foreign countries. The new international auditing standards and China's new auditing standards have been promulgated. The modern audit risk model has replaced the traditional audit risk model. The changes in the certified public accountant's practice environment have rounded the alarm clock for our accounting industry: the audit risk is close to the CPA. At any time, it may become the focus of criticism from all walks of life. If the accounting firms can not correctly understand and apply the scientific audit methods to effectively control the audit risk, the risk of bankruptcy is at any time, and the modern risk oriented audit came into being. The risk assessment of major misreporting is at the core of the modern risk oriented audit. It has great practical significance and important theoretical value.
Facing the public's accusation, in order to improve the quality of audit and retree the social image of CPA, the concept of major misstatement risk is accompanied by modern audit risk model, and the risk assessment of major misreporting has become the core of modern risk oriented audit.
In the second chapter, this chapter studies the factors that affect the risk assessment of major misstatements. This chapter studies these factors logically and studies these factors. These aspects include the perspective of information economy, the risk of major misreporting, and the relationship between the risk of major misreporting and the risk of major misreporting.
The third chapter, this chapter introduces the identification method and evaluation method of the risk of major misreporting. This chapter puts the identification method and evaluation method of major misstatements in the same method system, the risk assessment method system of major misreporting, and establishes an organic method system.
The identification of the risk of major misreporting is the prerequisite and foundation for the evaluation of major misstatements. In order to study the risk assessment methods of major misstatements, this paper first introduces and analyzes the basic identification methods of the risk of major misreporting. These methods include risk factors preanalysis, event tree analysis, financial report analysis and flow chart analysis.
Many major misstatements risk assessment methods directly assess operating risks and indirectly assess the risk of major misreporting of financial statements. These methods include qualitative assessment, quantitative assessment and comprehensive evaluation of quantitative and qualitative methods. These major misstatements risk assessment methods from operating risks and further assessment of major misreporting risks. It conforms to the idea that modern risk oriented auditing takes operational risk assessment as the starting point.
In the fourth chapter, this chapter carries out the application case analysis of the risk assessment method of major misreporting. Using the case of the risk assessment of the major misstatement of the Yili Group, the application of the method system of the risk assessment of the major misstatement is studied. The basic situation of the Illi group is introduced first, and the material for the risk assessment of the major misstatement is provided, and then the introduction is made. The process and results of case analysis.
Case analysis process: 1. major misstatement risk identification method application case analysis. Internet search for the financial data of Yili Group from 2003 to 2006, use financial analysis method to identify the major misreport risk.2. major misreport risk assessment case analysis (1) application of SWOT analysis, the implementation of major misstatement risk assessment. (2) environmental analysis (3) application of financial analysis to risk assessment of major misstatements. (4) customer organization life cycle analysis.
In the whole case analysis process, the identification and evaluation of material misstatement risks are interrelated and correspond to each other.
In the fifth chapter, this chapter summarizes the conclusions of the full text and puts forward relevant suggestions.
1. when the risk method of major misreporting is used, the management risk should be evaluated first, and then the risk of major misstatement should be indirectly evaluated according to the operational risk. The management risk is the starting point and the root of the risk assessment of the major misstatement.
2. the risk assessment of major misstatements should take into consideration the relevant factors, consider the logical relationship between the factors that affect the risk assessment of major misstatements, and the analysis of the influencing factors of the multi angle important misstatement assessment can reflect these logical relationships. Minimizing omission, negligence, and improving the reliability of evaluation conclusions can also improve the efficiency of evaluation and reduce costs.
3. an organic method system has been set up in the system of the same method system, that is, the risk assessment method system of the major misstatement.
The risk assessment of major misstatements should be properly combined with the risk identification of major misstatements. The risk identification of major misstatements is the premise and basis of the risk assessment of major misstatements. The risk assessment of major misstatements should not leave the risk identification of major misstatements, and the risk identification of major misstatements should be better served in the risk assessment of heavy and wrong newspapers.
The main innovations of this paper are as follows:
1., the influencing factors of major misstatement risk assessment are analyzed from many angles.
2., the risk assessment method of indirect major misstatement is studied and analyzed.
When using the risk assessment method of indirect major misreporting, the management risk should be evaluated first, and then the risk of major misstatement should be indirectly evaluated according to the operational risk. The management risk is the starting point of the risk assessment of major misstatement.
3. according to the study of the risk assessment method system of major misreporting, the identification method and evaluation method of the risk of major misreporting are discussed. The method and method of risk identification and evaluation of major misstatements are put on the same method system, the risk assessment method system of major misreporting, and an organic method is established.
4. the application case analysis of the risk assessment method of major misreporting is carried out, and the concrete and persuasive power of this article is strengthened. The application of the risk assessment method system of major misreporting is studied and the application of the method system of the risk assessment of major misstatements is studied. The corresponding major misstatement risk assessment, identification and evaluation correspond to each other.
This article mainly uses the deductive method, the inductive method and the case analysis method in the empirical study, and makes a systematic study on the risk assessment of the major misstatement under the modern risk oriented audit, in order to reveal the relevant laws, guide the audit practice and develop the audit theory.
The deficiency of this study is that it is limited to the difficulty of case data collection, the case analysis is superficial, and the related factors can not be considered in a more thorough and comprehensive way. In the follow-up study, I intend to further improve the case analysis of the subject, and try to collect data and data, and do empirical research on relevant lessons.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【参考文献】