战略审计在财务报表审计中的应用研究

发布时间：2018-08-20 18:15

【摘要】： 我国注册会计师财务报表审计正在推行现代风险导向审计方法,现代风险导向审计的核心是如何寻找财务报表中可能存在的重大错报。本文分析了战略审计用于财务报表审计的必要性和可行性。用理论分析和案例分析相结合的方法,研究了战略审计的管理观用于财务报表审计步骤,首先对企业的环境和资源进行战略审计分析,然后对企业的财务状况得出一个合理的预期,再与企业的财务报表相比较,从比较的差异中寻找财务报表重大错报风险;战略审计的治理观用于财务报表审计时,是对战略的制定和实施进行审计分析,在大股东拥有控制权和公司治理结构不完善时,在战略的制定和实施中就会因关联方交易和舞弊等问题使财务报表存在重大错报的可能性。
[Abstract]:The audit of certified public accountants' financial statements is carrying out the modern risk-oriented audit method. The core of the modern risk-oriented audit is how to find out the major misstatement that may exist in the financial statements. This paper analyzes the necessity and feasibility of strategic audit in financial statement audit. With the method of combining theory analysis and case analysis, this paper studies the management view of strategic audit used in the steps of financial statement audit. Firstly, it analyzes the environment and resources of the enterprise. Then we draw a reasonable expectation on the financial situation of the enterprise, and then compare it with the financial statement of the enterprise, and find out the risk of material misstatement of the financial statement from the comparative difference; the governance view of the strategic audit is used in the audit of the financial statement. Is to carry on the audit analysis to the strategy formulation and the implementation, when the majority shareholder has the control right and the corporate governance structure is imperfect, In the formulation and implementation of the strategy, related party transactions and fraud will make the financial statements have the possibility of material misstatement.
【学位授予单位】：合肥工业大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.43

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