现代风险导向审计下M公司重大错报风险评估研究

发布时间：2019-03-09 14:48

【摘要】：随着全球性的市场竞争趋于激烈,经济环境日益复杂,企业经营失败风险和财务报表舞弊风险不断地增加,注册会计师面对的审计风险日益扩大,这对会计师事务所控制审计风险提出了严峻的挑战。与此同时,传统审计风险模型在实务使用中面临固有风险和控制风险内涵重叠、较难发现管理层舞弊问题等诸多问题,促使人们加快对新模型的探索。国际审计风险准则和中国注册会计师执业规范准则通过重新描述传统审计风险模型,推出现代审计风险模型,即审计风险=重大错报风险×检查风险,将重大错报风险的识别、评估及应对作为审计业务的重点。我国准则己于2007年1月1日起在境内所有会计师事务所开始施行,但是目前大部分中小型会计师事务所对该模型的应用流程规定的较为笼统,在识别和评估重大错报风险时是以定性评估、主观判断为主,评估缺乏系统性、只是大体粗略实施、没有相对稳定的评估程序、缺乏利用审计模型将风险量化的步骤,所以在风险评估的准确性和效率方面都还不能满足实务的要求。因此,在审计实务中如何应用正确理解和应用该模型成为当前我们函需解决的问题。本文在前人研究成果的基础上,选用M公司作为研究案例,对现代审计风险模型应用的具体程序进行了探讨第一部分从审计风险模型基础理论出发,以传统审计风险模型和现代审计风险模型的概念框架为基础,对二者进行对比分析,并重点分析现代审计风险模型的优势。第二部分从重大错报风险的识别、评估和应对三个方面建立现代审计风险模型定量化应用流程,其中对重大错报风险进行识别时,通过建立重大错报风险影响因素集,确定影响因素的权重,识别出被审计单位存在重大错报风险的关键领域,之后,对识别出的关键领域的重大错报风险水平进行评估,最后根据评估结果采取应对措施,通过实施应对措施最终将审计风险降低至可接受的水平。
[Abstract]:As the global market competition tends to be fierce, the economic environment is increasingly complex, the risk of business failure and the risk of fraud in financial statements continue to increase, and the audit risks faced by certified public accountants are expanding day by day. This puts forward a severe challenge for accounting firms to control audit risk. At the same time, the traditional audit risk model faces many problems such as inherent risk and control risk connotation overlap, so it is difficult to find the problem of management fraud and so on, which urges people to accelerate the exploration of the new model. By redescribing the traditional audit risk model, the international auditing risk standards and the China Certified Public Accountants practice Standard (CPAs) put forward the modern audit risk model, that is, audit risk = material misstatement risk x check risk, and identify the material misstatement risk. Evaluation and response as the focus of audit business. China's standards have been put into effect in all accounting firms in China since January 1, 2007, but at present most small and medium-sized accounting firms have more general rules on the application process of the model. When identifying and evaluating the risk of major misstatement, it is qualitative assessment, subjective judgment, lack of systematic evaluation, general rough implementation, lack of relatively stable assessment procedures, lack of steps to quantify risk using audit models, Therefore, the accuracy and efficiency of risk assessment can not meet the requirements of practice. Therefore, how to correctly understand and apply the model in audit practice becomes a problem that we need to solve at present. On the basis of previous research results, this paper chooses M Company as a research case, and discusses the concrete procedure of the application of modern audit risk model. The first part starts from the basic theory of audit risk model. Based on the conceptual framework of the traditional audit risk model and the modern audit risk model, this paper makes a comparative analysis of the two models, and focuses on the advantages of the modern audit risk model. The second part establishes the quantitative application process of the modern audit risk model from three aspects: the identification, evaluation and response of the risk of material misstatement, in which, when identifying the risk of material misstatement, we establish a set of factors affecting the risk of material misstatement. Determine the weight of the influencing factors, identify the key areas in which the audited unit has a significant misstatement risk, and then assess the level of material misstatement risk in the identified key areas, and finally take measures based on the results of the assessment, Ultimately reduce audit risk to an acceptable level by implementing response measures.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.6

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