战略系统审计程序设计及风险研究

发布时间：2018-09-11 12:29

【摘要】： 21世纪的世界经济急剧变化,日益复杂的经济业务和层出不穷的管理层舞弊,给注册会计师的审计工作带来了巨大的难度和风险,注册会计师和会计师事务所面临越来越多的由审计失败所带来的法律诉讼。国际“四大”会计师事务所和众多学者,已认识到了现有制度基础审计和风险导向审计的缺陷,研究发展了一种新的现代审计方法,即以风险为基础的,以系统论与战略管理论为理论指导的审计方法——战略系统审计。近年来我国也不断发生管理层舞弊事件,随着社会主义市场经济和法律制度的不断完善,我国会计师事务所为了降低审计风险、减轻经济和法律责任、提高审计效率,并能在国外会计师事务所的冲击下生存和发展,学习和使用国际先进的战略系统审计方法是非常有必要的。本文首先介绍了战略系统审计的理论依据、内涵与特征及审计模式的发展演变历程;其次,以系统论、战略管理论为基础,研究设计了实施战略系统审计的基本程序,具体包括风险评估程序、制定审计计划程序、进一步审计程序、风险再评估及修改审计计划四大程序。其中又将风险评估程序分为四个步骤,即战略经营风险分析、经营环节分析、绩效分析和剩余风险分析,进一步审计程序分为控制测试程序和实质性测试程序,并将所设计的审计程序结合案例进行分析研究;再次,对战略系统审计下的风险进行识别与评价,即对审计重大错报风险进行分析、识别,运用层次分析的方法构建了审计重大错报风险影响因素的评价模型,并阐明了审计重大错报风险的应对措施;最后,为了加速战略系统审计在我国的推行,从而更有效地规避注册会计师审计风险,减少注册会计师被连带诉讼的可能性,提出了综合性的对策建议。
[Abstract]:The rapid changes in the world economy in the 21st century, the increasingly complex economic business and the endless management fraud, bring great difficulties and risks to the audit work of certified public accountants. CPA and accounting firms are facing more and more lawsuits brought by audit failure. The international "four" accounting firms and many scholars have realized the defects of the existing institutional basic audit and risk-based audit, and developed a new modern auditing method, which is based on risk. The audit method guided by system theory and strategic management theory is strategic system audit. In recent years, management fraud has occurred continuously in our country. With the continuous improvement of socialist market economy and legal system, accounting firms in our country are trying to reduce the audit risk, reduce the economic and legal responsibility, and improve the audit efficiency. And can survive and develop under the impact of foreign accounting firm, it is very necessary to study and use the international advanced strategic system audit method. This paper first introduces the theoretical basis, connotation and characteristics of strategic system audit, and the development and evolution of audit mode. Secondly, based on system theory and strategic management theory, this paper studies and designs the basic procedures of implementing strategic system audit. It includes four procedures: risk assessment procedure, audit planning procedure, further audit procedure, risk reassessment and modification of audit plan. The risk assessment process is divided into four steps, namely, strategic management risk analysis, business link analysis, performance analysis and residual risk analysis, and further audit procedures are divided into control test procedures and substantive test procedures. Thirdly, identify and evaluate the risk under strategic system audit, that is, analyze and identify the risk of audit material misstatement. In order to accelerate the implementation of strategic system audit in our country, this paper constructs the evaluation model of the influencing factors of audit material misstatement risk by using the analytic hierarchy process method, and expounds the countermeasures to deal with the audit material misstatement risk, finally, in order to accelerate the implementation of strategic system audit in our country, Therefore, it can effectively avoid the audit risk of CPA, reduce the possibility of CPAs being jointly and severally litigated, and put forward comprehensive countermeasures and suggestions.
【学位授予单位】：大庆石油学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.41

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