风险导向审计项目风险管理研讨

发布时间：2018-07-10 11:17

本文选题：风险管理 + 风险识别　；参考：《电子科技大学》2008年硕士论文

【摘要】： 随着会计师事务所承接集团型企业、跨国公司该类复杂审计项目的逐渐增多,基于报表的详细审计方法已越来越不能适应现代审计的要求。出于对事务所审计成本及核心竞争力的考虑,怎样将风险导向审计理论与实务更有效地结合已成为国内外会计师事务所日益关心的问题。论文以A酒店年报审计项目为案例,用理论与实际相结合的研究方法,按照项目风险管理的过程,风险管理规划—风险识别—风险分析—风险应对,通过把项目风险管理的方法、流程和工具具体地应用于A酒店年报审计项目中,加以论证。风险规划阶段围绕风险管理目标、风险管理组织的设计、职责划分、项目时间预算来展开。风险识别阶段根据风险识别依据,对项目审计过程进行分析,采用头脑风暴法配合SWOT法来进行风险识别。风险分析阶段紧密结合A酒店审计项目,采取专家评分法对识别的风险按重要程度进行排序,并确定各风险概率及影响程度,计算出A酒店审计项目整体风险水平。风险应对阶段针对每项风险设计出相应的审计程序。通过A酒店年报审计项目的研究,对于风险导向审计项目风险管理在实务中的应用进行了全面地总结和提升,提出了对审计项目进行管理规划、风险识别、风险分析、风险应对的集成管理思想,对本人今后的工作具有积极的指导意义。
[Abstract]:With the accounting firms undertaking group enterprises and the increasing number of complex audit projects of multinational corporations, the detailed audit methods based on statements have become more and more unable to meet the requirements of modern auditing. Considering the audit cost and core competence, how to combine the theory and practice of risk-based audit more effectively has become an increasingly concerned issue for accounting firms at home and abroad. This paper takes the annual report audit project of A Hotel as a case study, according to the process of project risk management, risk management planning-risk identification-risk analysis-risk response, using the research method of combining theory with practice, according to the process of project risk management. The method, process and tools of project risk management are applied to the audit project of A Hotel Annual report. The risk planning phase revolves around risk management objectives, design of risk management organizations, division of responsibilities, and project time budget. In the stage of risk identification, according to the basis of risk identification, the process of project audit is analyzed, and the brainstorming method and SWOT method are used to identify the risk. In the stage of risk analysis, combined closely with the audit project of Hotel A, the expert scoring method was adopted to rank the identified risks according to the importance degree, and the probability of each risk and the degree of influence were determined, and the overall risk level of the audit project of Hotel A was calculated. A corresponding audit procedure is designed for each risk during the risk response phase. Through the study of the annual report audit project of A Hotel, the application of risk management in practice is summarized and promoted, and the management planning, risk identification and risk analysis of the audit project are put forward. The integrated management idea of risk management has positive guiding significance for my future work.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】