论注册会计师审计中的分析程序

发布时间：2018-08-19 15:11

【摘要】： 近年来，随着世界范围内经济技术的发展，企业之间的竞争加剧，经营管理的不确定性增加，从而导致企业面临巨大的经营风险。经济环境的发展使得注册会计师在审计中面临更高的要求，注册会计师审计的诉讼案件频发。然而，注册会计师却不得不面临一种两难的窘境：一方面，企业规模的扩大，为规避审计风险，注册会计师不得不投入更大的人力物力；另一方面，会计师事务所之间激烈的竞争导致审计收费不断降低。注册会计师必须同时兼顾，提高审计工作的效率与效果。于是，，分析程序作为一种审计技术被普遍使用和日益推广。分析程序贯穿于审计全过程，是一个全程性的判断重大错报风险的方法。分析程序的合理运用能帮助注册会计师在成本与效益之间制定出一套经济有效的审计方案，以便计划审计工作并引导审计资源的分配，使审计工作既有效率，又有效果。目前正在推行的风险导向审计，其中一个最重要的特征就是注重运用分析程序，以识别可能存在的重大错报风险。我国新颁布的《中国注册会计师审计准则第1313号——分析程序》体现了风险导向审计理念的要求，强调分析程序在风险评估阶段及总体复核阶段运用的同时强调了分析程序在实质性程序中的运用。本文在对分析程序基本理论进行阐述的基础上，结合2006年新出台的注册会计师执业准则，深入探讨分析程序的基本理论和应用问题。
[Abstract]:In recent years, with the development of economy and technology in the world, the competition between enterprises intensifies, and the uncertainty of management increases. With the development of economic environment, CPA is faced with higher requirements in auditing, and the litigation cases of CPA audit occur frequently. However, CPA has to face a dilemma: on the one hand, with the expansion of enterprise scale, CPA has to invest more manpower and material resources in order to avoid the audit risk; on the other hand, The fierce competition between accounting firms leads to the continuous reduction of audit fees. CPA must take into account at the same time, improve the efficiency and effect of audit work. As a result, the analysis procedure as an audit technology is widely used and increasingly popularized. The analysis procedure, which runs through the whole process of audit, is a method to judge the risk of material misstatement. The rational use of the analysis procedure can help the CPA to draw up a set of economic and effective audit scheme between cost and benefit, so as to plan the audit work and guide the allocation of audit resources, and make the audit work both efficient and effective. One of the most important features of the risk-based audit is the application of analytical procedures to identify the possible risk of material misstatement. The newly promulgated China Certified Public Accountants auditing Standards No. 1313-Analytical procedure embodies the requirements of the risk-based audit concept. The application of the analysis procedure in the risk assessment stage and the overall review stage is emphasized, and the application of the analysis procedure in the substantive procedure is also emphasized. On the basis of expounding the basic theory of analytical procedure and combining with the new practice standard of certified public accountant issued in 2006, this paper probes into the basic theory and application of analytical procedure.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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