现代风险导向审计在中小会计师事务所的运用

发布时间：2018-07-07 20:01

本文选题：中小会计师事务所 + 审计风险　；参考：《南昌大学》2008年硕士论文

【摘要】： 随着经济环境的变化,20世纪90年代以来,传统的风险导向审计方法已越来越不适应日益复杂的经济环境,一种新的审计方法—现代风险导向审计方法随之应运而生。现代风险导向审计作为一种新的审计模式,它以战略观和系统观思想指导重大错报风险评估和整个审计流程,以分析被审计单位的经营风险为导向,通过综合评价企业经营风险以确定实质性测试的范围、时间和程序,又称为风险基础战略系统审计方法,其核心思想是审计风险主要源于企业的经营风险。目前国内学者的著作和论文大多对现代风险导向审计在我国的应用界定对象为大型会计师事务所,对风险导向审计在中小会计师事务所的应用论述得很少,本文从分析目前国内会计师事务所现有的传统审计模式已无法适应日益复杂的经济环境入手,展开对现代风险导向审计的讨论,并结合案例,对现代风险导向审计模式在中小会计师事务所的运用进行研究,得出以下结论:中小会计师事务所具有实施现代风险导向审计的需求,且在实践中具有可行性,体现在现代风险导向审计方法对审计风险的认识更全面、深入,在审计资源分配方面的针对性和考虑重要审计领域的全面性这两方面均体现出了优势;中小会计师事务所在实施项目审计中可以吸收现代风险导向审计中的风险理念、风险评估程序结合传统审计方法设计实施针对性的审计程序以达到最优效果。
[Abstract]:With the change of economic environment since 1990s, the traditional risk-oriented audit method has become more and more inadaptable to the increasingly complex economic environment, and a new audit method-modern risk-based audit method has emerged as the times require. As a new audit model, modern risk-oriented audit is guided by strategic and systematic views to guide the risk assessment and the whole audit process of material misstatement, and to analyze the operational risks of the audited units. The scope, time and procedure of substantive testing are determined by synthetically evaluating the business risks of enterprises, which is also called the risk-based strategic system audit method. The core idea of which is that the audit risks are mainly derived from the business risks of the enterprises. At present, most of the works and papers of domestic scholars define the application of modern risk-oriented audit in our country as the object of large accounting firms, and rarely discuss the application of risk-based auditing in small and medium-sized accounting firms. This paper begins with the analysis of the existing traditional audit models of domestic accounting firms, which can no longer adapt to the increasingly complex economic environment, and begins to discuss the modern risk-oriented audit, and combined with a case study. This paper studies the application of modern risk-oriented audit mode in small and medium-sized accounting firms, and draws the following conclusions: small and medium-sized accounting firms have the need to implement modern risk-oriented audit and are feasible in practice. Reflected in the modern risk-oriented audit method to understand the audit risk more comprehensive, in-depth, in the allocation of audit resources and consider the comprehensive audit field of these two aspects of the advantages; In the implementation of project audit, small and medium-sized accounting firms can absorb the risk concept of modern risk-oriented audit, and design and implement targeted audit procedures in combination with traditional audit methods to achieve the optimal results.
【学位授予单位】：南昌大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】