基于重大错报风险审计风险模型的应用研究
发布时间：2018-07-31 13:53
【摘要】：由于传统审计风险模型日益暴露出其缺陷,国际审计和保证准则委员会于2003年10月发布和修订相关准则,推出了新的审计风险模型,即审计风险=重大错报风险×检查风险,我国注册会计师协会于2006年4月发布了新的注册会计师执业准则以替代原有的审计准则,正式接受了这一审计风险模型。新修订的审计风险模型中的重大错报风险涵盖了包括企业、政府、监管部门等多方面的因素,纳入了凡是能导致财务报表产生重大错、漏报的所有因素,实质上反映了国际审计环境变化和审计工作日趋复杂化的轨迹和过程。因此,阐释基于重大错报风险的审计风险模型的基本理论及其在审计中的运用,从而为新审计风险模型在我国审计界的应用进行探索就显得十分必要。 本论文在充分借鉴前人研究的基础上,从揭示审计风险模型这一重大发展背后的背景和理论依据入手,分析了审计模型的这一变化对审计程序的总体影响,完善了基于重大错报风险的审计风险模型的实施程序体系。同时,为了阐述注册会计师在审计工作中正确使用该模型,从而达到提高审计质量、降低审计风险、提高审计效率的目标。本文选取一家酒类上市公司应用基于重大错报风险审计模型控制重大错报风险的案例分析,详细的阐述了重大错报风险审计模型在实务中的应用。 基于重大错报风险审计风险模型的应用研究是本文的核心环节之一,本论文希望通过对重大错报审计风险模型在审计程序中的应用分析,为完善基于重大错报风险审计风险模型在我国的应用,为我国审计界应用基于重大错报风险的审计风险模型找到具体的应用手段,从而为提高我国审计工作的质量、节约审计资源与提高审计效率创造条件。
[Abstract]:Because the traditional audit risk model has exposed its defects day by day, the International Audit and Assurance Standards Committee issued and revised the relevant standards in October 2003, and put forward a new audit risk model, that is, audit risk = material misstatement risk 脳 check risk. In April 2006, the Chinese Institute of Certified Public Accountants (CPAs) issued a new CPA practice Standard to replace the original auditing Standards, and accepted the audit risk model formally. The risk of material misstatement in the newly revised audit risk model covers many factors, including enterprises, governments, regulators, etc., which include all the factors that can lead to material errors in the financial statements. In essence, it reflects the change of international audit environment and the increasingly complicated track and process of audit work. Therefore, it is necessary to explain the basic theory of audit risk model based on material misstatement risk and its application in audit, so as to explore the application of the new audit risk model in the auditing field of our country. On the basis of the previous research, this paper analyzes the overall influence of the change of audit model on audit procedure from the background and theoretical basis of revealing the major development of audit risk model. Perfect the implementation procedure system of audit risk model based on material misstatement risk. At the same time, in order to expound the correct use of the model in the audit work, the CPA can improve the audit quality, reduce the audit risk and improve the audit efficiency. This paper selects a case study of a listed alcohol company to control the risk of material misstatement based on the risk audit model of material misstatement, and expounds in detail the application of the model in practice. The application research of audit risk model based on material misstatement is one of the core links of this paper. This paper hopes to analyze the application of audit risk model based on material misstatement in the audit process. In order to perfect the application of audit risk model based on material misstatement risk in our country, to find the concrete application means for the audit risk model based on material misstatement risk in our country, so as to improve the quality of audit work in our country. Save audit resources and improve audit efficiency to create conditions.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2155787
[Abstract]:Because the traditional audit risk model has exposed its defects day by day, the International Audit and Assurance Standards Committee issued and revised the relevant standards in October 2003, and put forward a new audit risk model, that is, audit risk = material misstatement risk 脳 check risk. In April 2006, the Chinese Institute of Certified Public Accountants (CPAs) issued a new CPA practice Standard to replace the original auditing Standards, and accepted the audit risk model formally. The risk of material misstatement in the newly revised audit risk model covers many factors, including enterprises, governments, regulators, etc., which include all the factors that can lead to material errors in the financial statements. In essence, it reflects the change of international audit environment and the increasingly complicated track and process of audit work. Therefore, it is necessary to explain the basic theory of audit risk model based on material misstatement risk and its application in audit, so as to explore the application of the new audit risk model in the auditing field of our country. On the basis of the previous research, this paper analyzes the overall influence of the change of audit model on audit procedure from the background and theoretical basis of revealing the major development of audit risk model. Perfect the implementation procedure system of audit risk model based on material misstatement risk. At the same time, in order to expound the correct use of the model in the audit work, the CPA can improve the audit quality, reduce the audit risk and improve the audit efficiency. This paper selects a case study of a listed alcohol company to control the risk of material misstatement based on the risk audit model of material misstatement, and expounds in detail the application of the model in practice. The application research of audit risk model based on material misstatement is one of the core links of this paper. This paper hopes to analyze the application of audit risk model based on material misstatement in the audit process. In order to perfect the application of audit risk model based on material misstatement risk in our country, to find the concrete application means for the audit risk model based on material misstatement risk in our country, so as to improve the quality of audit work in our country. Save audit resources and improve audit efficiency to create conditions.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
【引证文献】
相关期刊论文 前1条
1 张彦惠;;论审计风险模型中的重大错报风险[J];现代经济信息;2013年10期
，本文编号：2155787
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