新准则下注册会计师审计风险的计量与规避研究
发布时间：2018-11-24 21:20
【摘要】： 众所周知,自从20世纪60年代以来,西方注册会计师已进入诉讼“爆炸”的时代。我国自1981年注册会计师制度恢复以来,接连发生了一系列重大企业造假丑闻和审计失败案例。进入21世纪后,最高人民法院相继出台了《关于受理证券市场因虚假陈述引发的民事纠纷案件有关问题的通知》、《关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》,更使人们将审计风险摆到了审计研究的首要议事日程。 2003年国际审计与鉴证委员会颁布了审计风险准则,此后,美英等许多国家又陆续出台了审计风险准则。顺应国际审计准则趋同的大趋势,我国在2004年10月发布审计风险准则征求意见稿之后,于2006年2月15日正式颁布了新的审计风险准则体系。该审计风险准则采用现代风险导向审计模式,是对原审计风险准则的战略突破。 研究审计风险理论,既促进了其本身的发展和成熟,也促进了其他审计理论的进一步发展,从而使整个审计理论的研究更加成熟,更好地指导审计实践。通过对审计风险的研究,审计人员可以认识可能导致审计风险的各种因素,可以有针对性地采取各种有效措施来控制审计风险,促进注册会计师行业健康发展。因此,本文站在现实问题的基础之上,主要采用规范研究方法,试对我国注册会计师审计风险问题进行较为深入的探讨。 第一部分探讨了有关注册会计师审计风险的基本理论。论文从审计风险的概念入手,把审计风险概念的外延从检查不出重大错报的可能性扩展到由于没有发现重大错报造成注册会计师实际损失的可能性。在此基础上,论述了注册会计师审计风险的特征,并对比分析了国外的审计风险模型。 第二部分是对注册会计师审计风险理论的进一步认识。首先提出注册会计师审计风险的基础是审计责任,然后对审计风险与审计质量的关系进行了分析。进而论述了新审计准则的施行给审计风险计量带来的重大战略突破。 第三部分对新准则下注册会计师审计风险计量的方法进行了分析和改进。在理解审计风险模型分析运用框架的基础上,对新审计准则风险体系进行了分析,构建了符合审计主体风险感受的审计风险模型,并对其运用进行了阐述。期望开辟一条审计风险定量研究的新思路,即用博奕论去研究审计风险。该部分为本文重点阐述的内容。 第四部分是关于新准则下审计风险规避的思考与建议。承接前部分的内容,分析影响注册会计师审计风险的各种因素,进而采取相应的措施来规避风险。
[Abstract]:As we all know, since the 1960 s, Western CPA has entered the era of litigation explosion. Since the recovery of CPA system in 1981, there have been a series of major corporate fraud scandals and audit failures. After entering the 21st century, the Supreme people's Court has successively issued the notice on accepting Civil dispute cases caused by false statements in the Securities Market. Some regulations on the trial of civil compensation cases caused by false statements in the securities market have made the audit risk the top priority of the audit research. In 2003, the International Audit and Assurance Committee issued the auditing risk Standard, and then, many countries, such as the United States and Britain, issued the auditing risk Standard one after another. In accordance with the general trend of convergence of international auditing standards, China formally promulgated a new auditing risk standard system on February 15, 2006, after issuing the draft of audit risk standards in October 2004. The audit risk standard adopts the modern risk-oriented audit mode, which is a strategic breakthrough to the original audit risk standard. The study of audit risk theory not only promotes its own development and maturity, but also promotes the further development of other audit theories, which makes the whole audit theory more mature and better guide the audit practice. Through the study of audit risk, auditors can recognize various factors that may lead to audit risk, can take various effective measures to control audit risk, and promote the healthy development of CPA industry. Therefore, on the basis of practical problems, this paper mainly adopts normative research methods to probe into the audit risk of CPA in China. The first part discusses the basic theory of CPA audit risk. Starting with the concept of audit risk, this paper extends the extension of audit risk concept from the possibility of not checking material misstatement to the possibility of CPA's actual loss caused by not finding material misstatement. On this basis, the characteristics of CPA audit risk are discussed, and the foreign audit risk models are compared and analyzed. The second part is the further understanding of CPA audit risk theory. Firstly, the author puts forward that the basis of CPA audit risk is audit responsibility, and then analyzes the relationship between audit risk and audit quality. Furthermore, the paper discusses the important strategic breakthrough brought by the implementation of the new auditing standards to audit risk measurement. The third part analyzes and improves the method of audit risk measurement under the new standards. On the basis of understanding the framework of the analysis and application of the audit risk model, this paper analyzes the risk system of the new auditing standard, constructs the audit risk model which accords with the risk perception of the audit subject, and expounds its application. The author hopes to open up a new way of quantitative study of audit risk, that is, to use game theory to study audit risk. This part is the main content of this paper. The fourth part is about the audit risk avoidance under the new standards. This paper analyzes the factors that affect CPA audit risk, and then takes corresponding measures to avoid the risk.
【学位授予单位】：上海海事大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F233;F239.4
本文编号：2355103
[Abstract]:As we all know, since the 1960 s, Western CPA has entered the era of litigation explosion. Since the recovery of CPA system in 1981, there have been a series of major corporate fraud scandals and audit failures. After entering the 21st century, the Supreme people's Court has successively issued the notice on accepting Civil dispute cases caused by false statements in the Securities Market. Some regulations on the trial of civil compensation cases caused by false statements in the securities market have made the audit risk the top priority of the audit research. In 2003, the International Audit and Assurance Committee issued the auditing risk Standard, and then, many countries, such as the United States and Britain, issued the auditing risk Standard one after another. In accordance with the general trend of convergence of international auditing standards, China formally promulgated a new auditing risk standard system on February 15, 2006, after issuing the draft of audit risk standards in October 2004. The audit risk standard adopts the modern risk-oriented audit mode, which is a strategic breakthrough to the original audit risk standard. The study of audit risk theory not only promotes its own development and maturity, but also promotes the further development of other audit theories, which makes the whole audit theory more mature and better guide the audit practice. Through the study of audit risk, auditors can recognize various factors that may lead to audit risk, can take various effective measures to control audit risk, and promote the healthy development of CPA industry. Therefore, on the basis of practical problems, this paper mainly adopts normative research methods to probe into the audit risk of CPA in China. The first part discusses the basic theory of CPA audit risk. Starting with the concept of audit risk, this paper extends the extension of audit risk concept from the possibility of not checking material misstatement to the possibility of CPA's actual loss caused by not finding material misstatement. On this basis, the characteristics of CPA audit risk are discussed, and the foreign audit risk models are compared and analyzed. The second part is the further understanding of CPA audit risk theory. Firstly, the author puts forward that the basis of CPA audit risk is audit responsibility, and then analyzes the relationship between audit risk and audit quality. Furthermore, the paper discusses the important strategic breakthrough brought by the implementation of the new auditing standards to audit risk measurement. The third part analyzes and improves the method of audit risk measurement under the new standards. On the basis of understanding the framework of the analysis and application of the audit risk model, this paper analyzes the risk system of the new auditing standard, constructs the audit risk model which accords with the risk perception of the audit subject, and expounds its application. The author hopes to open up a new way of quantitative study of audit risk, that is, to use game theory to study audit risk. This part is the main content of this paper. The fourth part is about the audit risk avoidance under the new standards. This paper analyzes the factors that affect CPA audit risk, and then takes corresponding measures to avoid the risk.
【学位授予单位】：上海海事大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F233;F239.4
【引证文献】
相关硕士学位论文 前2条
1 李艳君;审计风险相关问题研究[D];长安大学;2010年
2 孙员;上市公司关联交易审计风险的法律控制[D];重庆大学;2012年
，本文编号：2355103
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