现代风险导向审计理论对独立审计实践的影响
发布时间：2018-08-17 14:12
【摘要】： 21世纪初期,震惊世界的安然事件及一系列的财务舞弊案件爆发,使注册会计师行业经历了一场空前的信任危机。为了给审计实践寻求有效的理论支持,审计界提出了现代风险导向审计理论。我国也于2006年2月由中华人民共和国财政部颁布了与国际审计准则趋同的,以现代风险导向审计理论为基础的中国注册会计师执业准则,并于2007年1月1日开始实施。与传统的风险导向审计理论相比,现代风险导向审计理论在审计理念、审计活动的逻辑关系等方面发生了一系列的变化,给审计实践中如何正确理解和使用这种理论带来了一些困难。为了正确认识和使用现代风险导审计理论,本文分析了审计理论的产生及发展的原因,研究了现代风险导向审计理论的主要特点以及它与其他审计理论之间千丝万缕的联系。研究表明,现代风险比以往的审计理论更严谨、也更有科学性,并通过案例进行了印证。好的审计理论也可能因执行不到位而带来审计风险,为了避免现代风险导向审计理论执行不到位而导致审计失败,本文分析了现代风险导向审计理论在中国实施的现状及原因,并对在中国如何保证现代风险导向审计理论有效实施提出了建议。
[Abstract]:In the early 21st century, the Enron Incident that shocked the world and a series of financial fraud cases broke out, which made the CPA industry experience an unprecedented crisis of trust. In order to seek effective theoretical support for the audit practice, the auditing circles put forward the modern risk-oriented audit theory. In February 2006, China was also established by the Ministry of Finance of the People's Republic of China. China's CPA practice standards, which are similar to international auditing standards and based on modern risk-oriented auditing theory, were promulgated and put into effect on January 1, 2007. Compared with traditional risk-oriented auditing theory, modern risk-oriented auditing theory has taken place a series of aspects, such as auditing concept, logical relationship of auditing activities and so on. In order to understand and use modern risk-oriented audit theory correctly, this paper analyzes the causes of the emergence and development of audit theory, and studies the main characteristics of modern risk-oriented audit theory and its inextricable relationship with other audit theories. Research shows that modern risk is more rigorous and scientific than the previous audit theory, and is verified by case studies. Good audit theory may also bring about audit risk because of inadequate implementation. In order to avoid the audit failure caused by inadequate implementation of modern risk-oriented audit theory, this paper analyzes the modern risk-oriented audit theory. The present situation and reasons of the implementation of audit theory in China are discussed. Suggestions on how to ensure the effective implementation of modern risk-oriented audit theory in China are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
本文编号：2187884
[Abstract]:In the early 21st century, the Enron Incident that shocked the world and a series of financial fraud cases broke out, which made the CPA industry experience an unprecedented crisis of trust. In order to seek effective theoretical support for the audit practice, the auditing circles put forward the modern risk-oriented audit theory. In February 2006, China was also established by the Ministry of Finance of the People's Republic of China. China's CPA practice standards, which are similar to international auditing standards and based on modern risk-oriented auditing theory, were promulgated and put into effect on January 1, 2007. Compared with traditional risk-oriented auditing theory, modern risk-oriented auditing theory has taken place a series of aspects, such as auditing concept, logical relationship of auditing activities and so on. In order to understand and use modern risk-oriented audit theory correctly, this paper analyzes the causes of the emergence and development of audit theory, and studies the main characteristics of modern risk-oriented audit theory and its inextricable relationship with other audit theories. Research shows that modern risk is more rigorous and scientific than the previous audit theory, and is verified by case studies. Good audit theory may also bring about audit risk because of inadequate implementation. In order to avoid the audit failure caused by inadequate implementation of modern risk-oriented audit theory, this paper analyzes the modern risk-oriented audit theory. The present situation and reasons of the implementation of audit theory in China are discussed. Suggestions on how to ensure the effective implementation of modern risk-oriented audit theory in China are put forward.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4
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