公告制度下的国家审计风险管理研究
发布时间：2018-09-12 19:22
【摘要】： 随着审计公告制度的实行,国家审计工作被置于公众监督之下,被审计单位的相关审计事项被公布于世。审计人员在审计过程中的审计行为是否合法,披露被审计单位的情况是否真实、及时,出具的审计结果、审计建议等内容是否具有建设性意义等都会引起社会公众的关注,一旦公布的审计内容出现偏差,就有可能带来诉讼的风险。另外,在国家审计资源有限的情况下,必须有针对性地对国家审计的高风险领域进行重点控制。因此,对国家审计风险的成因进行量化分析和研究,全面系统地对国家审计风险加以识别、估计、控制就显得尤为重要。 在上述背景下,本文选择了公告制度下的国家审计风险管理研究作为毕业论文的研究方向,目的在于重新界定公告制度下的国家审计风险和塑造新的国家审计风险模型,并试图在规范性研究的基础上,引入实证的会计研究方法。通过量化分析,识别高风险因素,实现风险的有效控制。 本文共有七个部分,第一章绪论主要对国家审计风险研究的现状进行评述,发现国内学者对国家审计风险的研究主要集中在理论研究方面,而几乎很少有人对国家审计风险进行定量的研究。在研究国家审计公告制度与审计风险的关系的问题上,也只是较为粗略得谈及了国家审计公告制度带来的审计风险,以及针对产生的风险提出相应的防范措施,并没有真正地把国家公告制度下的风险研究透彻。在此背景下确定了本文的研究目的、研究方法和研究框架;第二章阐述了国家审计风险、国家公告制度、公告制度下国家审计风险以及国家审计风险管理这几个概念的相关内容,并提出了国家审计风险管理研究的理论基础,包括风险管理理论和成本效益理论作为本文的理论支持;第三章结合国家审计风险模型构建的一般思路和公告制度下的国家审计的特殊风险建立了新的国家审计风险模型,并对模型的适用性做了一定的解释;第四章以预算执行审计为例对审计风险模型中的因素进行细分;第五章以回收的问卷调查为实证研究样本,运用SPSS软件的主成份分析方法进行数据处理,得出实证结论来修正国家审计风险模型中的风险因素以及识别哪些为高风险因素;第六章根据识别出的高风险因素对产生风险的各个环节进行有效的风险控制;最后结论部分,对全文进行回顾,总结本文的观点,并指出不足之处提请后人研究。 本文的创新之处:一、将重大错报风险引入国家审计,构建新的国家审计风险模型;二、全面系统地对当前国家审计风险的影响因素进行了社会调查,了解各方面对国家审计风险认识上的差异以及对影响国家审计风险的主要因素及主要环节的评价;三、运用主成份实证分析的方法,对国家审计风险的因素的影响程度进行量化,明确高风险因素,在此基础上进行风险控制。
[Abstract]:With the implementation of the audit announcement system, the state audit work is placed under public supervision, and the relevant audit items of the audited units are published in the world. Whether the audit behavior of the auditor in the audit process is legal or not, whether the disclosure of the situation of the audited unit is true, timely, whether the audit results issued, whether the audit recommendations are constructive or not will attract the public's attention. Once the published audit content deviates, it is possible to bring the risk of litigation. In addition, in the case of limited national audit resources, it is necessary to focus on the high-risk areas of national audit. Therefore, it is very important to estimate and control the causes of national audit risk by quantitative analysis and research, and to identify the risk of national audit comprehensively and systematically. Under the above background, this paper chooses the research direction of the national audit risk management under the announcement system as the research direction of the graduation thesis, aiming at redefining the national audit risk under the announcement system and shaping the new national audit risk model. On the basis of normative research, this paper attempts to introduce empirical accounting research methods. Through quantitative analysis, high risk factors are identified to achieve effective risk control. There are seven parts in this paper. The first chapter mainly reviews the current situation of the research on the national audit risk, and finds that the domestic scholars' research on the national audit risk is mainly focused on the theoretical research. But few people carry on the quantitative research to the national audit risk. In the study of the relationship between the national audit announcement system and the audit risk, it is only rough to talk about the audit risk brought about by the national audit announcement system, and to put forward the corresponding preventive measures against the risks. There is no real study of the risks under the national announcement system. In this context, the research purposes, research methods and research framework are determined. The second chapter describes the risk of national audit, the national announcement system, The related contents of the concepts of the national audit risk and the national audit risk management under the public announcement system, and the theoretical basis of the national audit risk management research, including the risk management theory and the cost-benefit theory as the theoretical support of this paper; In the third chapter, a new national audit risk model is established based on the general idea of constructing the national audit risk model and the special risk of the national audit under the announcement system, and the applicability of the model is explained to a certain extent. The fourth chapter takes the budget execution audit as an example to subdivide the factors in the audit risk model. Chapter five takes the collected questionnaire as the empirical research sample and uses the principal component analysis method of SPSS software to process the data. Empirical conclusions to modify the risk factors in the national audit risk model and identify the high-risk factors; Chapter 6 according to the identified high risk factors to effectively control the risk of each link; the last part of the conclusion, Review the full text, summarize the views of this paper, and point out the shortcomings for future generations to study. The innovations of this paper are as follows: first, introducing the risk of material misstatement into the national audit, constructing a new model of the risk of national audit; second, conducting a comprehensive and systematic social investigation of the influencing factors of the risk of the current national audit. To understand the differences in the understanding of national audit risks and the main factors affecting the risk of national audit and the evaluation of the main links; third, to use the method of empirical analysis of principal components, The influence degree of national audit risk factors is quantified and high risk factors are defined. On this basis risk control is carried out.
【学位授予单位】：浙江财经学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.44;F224
本文编号：2239990
[Abstract]:With the implementation of the audit announcement system, the state audit work is placed under public supervision, and the relevant audit items of the audited units are published in the world. Whether the audit behavior of the auditor in the audit process is legal or not, whether the disclosure of the situation of the audited unit is true, timely, whether the audit results issued, whether the audit recommendations are constructive or not will attract the public's attention. Once the published audit content deviates, it is possible to bring the risk of litigation. In addition, in the case of limited national audit resources, it is necessary to focus on the high-risk areas of national audit. Therefore, it is very important to estimate and control the causes of national audit risk by quantitative analysis and research, and to identify the risk of national audit comprehensively and systematically. Under the above background, this paper chooses the research direction of the national audit risk management under the announcement system as the research direction of the graduation thesis, aiming at redefining the national audit risk under the announcement system and shaping the new national audit risk model. On the basis of normative research, this paper attempts to introduce empirical accounting research methods. Through quantitative analysis, high risk factors are identified to achieve effective risk control. There are seven parts in this paper. The first chapter mainly reviews the current situation of the research on the national audit risk, and finds that the domestic scholars' research on the national audit risk is mainly focused on the theoretical research. But few people carry on the quantitative research to the national audit risk. In the study of the relationship between the national audit announcement system and the audit risk, it is only rough to talk about the audit risk brought about by the national audit announcement system, and to put forward the corresponding preventive measures against the risks. There is no real study of the risks under the national announcement system. In this context, the research purposes, research methods and research framework are determined. The second chapter describes the risk of national audit, the national announcement system, The related contents of the concepts of the national audit risk and the national audit risk management under the public announcement system, and the theoretical basis of the national audit risk management research, including the risk management theory and the cost-benefit theory as the theoretical support of this paper; In the third chapter, a new national audit risk model is established based on the general idea of constructing the national audit risk model and the special risk of the national audit under the announcement system, and the applicability of the model is explained to a certain extent. The fourth chapter takes the budget execution audit as an example to subdivide the factors in the audit risk model. Chapter five takes the collected questionnaire as the empirical research sample and uses the principal component analysis method of SPSS software to process the data. Empirical conclusions to modify the risk factors in the national audit risk model and identify the high-risk factors; Chapter 6 according to the identified high risk factors to effectively control the risk of each link; the last part of the conclusion, Review the full text, summarize the views of this paper, and point out the shortcomings for future generations to study. The innovations of this paper are as follows: first, introducing the risk of material misstatement into the national audit, constructing a new model of the risk of national audit; second, conducting a comprehensive and systematic social investigation of the influencing factors of the risk of the current national audit. To understand the differences in the understanding of national audit risks and the main factors affecting the risk of national audit and the evaluation of the main links; third, to use the method of empirical analysis of principal components, The influence degree of national audit risk factors is quantified and high risk factors are defined. On this basis risk control is carried out.
【学位授予单位】：浙江财经学院
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.44;F224
【引证文献】
相关硕士学位论文 前1条
1 戴微;促进我国公共财政建设下的财政透明度研究[D];浙江财经学院;2011年
，本文编号：2239990
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