我国新审计准则下CPA审计风险研究
发布时间：2019-05-08 08:08
【摘要】： 自20世纪90年代以来,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增加,注册会计师的执业环境发生了很大变化,对会计师事务所如何评估和控制审计风险提出了严峻的挑战。为了适应审计环境的变化,从根本上提高注册会计师评估风险和发现舞弊的能力,中国注册会计师协会根据国际审计和鉴证准则委员会发布的新的国际审计风险准则于2006年2月15日修订和发布了我国新的审计准则,同时启用新的审计风险模型,以提高注册会计师发现财务报表重大错报的能力。因此,在审计实务中如何正确理解CPA审计风险并运用CPA审计风险模型是当前我们迫切需要解决的问题。 本文共分六个部分来探讨我国新审计准则下CPA审计风险的有关问题。 论文第一章是导论,阐述了选题背景和研究CPA审计风险的意义,在对国内外研究现状进行综述分析的基础上提出了本文的研究内容及研究方法。 第二章系统地论述了审计准则概念及审计风险的基本概念框架及理论基础。首先从三个方面阐述风险的含义,在此基础上,从供给导向理论的角度提出了CPA审计风险概念。接着分析了审计风险模型的涵义及特征。 第三章比较了新旧审计准则下的两种审计风险模型,分析了旧审计准则下审计风险模型的局限性和新审计准则下审计风险模型的理论进步。最后在新审计准则下审计风险模型的基础上,结合CPA审计风险概念,构建了CPA审计风险模型。 第四章根据构建的CPA审计风险模型,对三个风险因素进行分析。首先,对期望审计风险进行分析,包括分析影响期望审计风险的因素,以及如何对期望审计风险进行评估;其次,对重大错报风险进行分析,包括分析影响重大错报风险的因素,以及如何对重大错报风险进行评估。评估采用了模糊综合评价法;再次,对检查风险进行分析,包括分析影响检查风险的因素,以及如何对检查风险进行评估;最后从两个方面分析了制度风险,包括分析市场识别制度的缺陷和法律责任风险。 第五章按照全面系统风险控制方法,介绍了实务中CPA审计风险的控制措施。第六章是总结与展望。
[Abstract]:Since the 1990s, the economic environment has become increasingly complex, the risk of business failure and the risk of fraud in financial statements have been increasing, and the practising environment of certified public accountants has changed greatly. How to evaluate and control the audit risk of accounting firms is a serious challenge. In order to adapt to the changing audit environment and fundamentally improve the ability of certified public accountants to assess risks and detect fraud, The Chinese Institute of Certified Public Accountants revised and published the new auditing standards in China on February 15, 2006, in accordance with the new international auditing risk standards issued by the International Audit and Certification Standards Committee, and at the same time introduced a new audit risk model. To improve the ability of CPA to detect material misstatement of financial statements. Therefore, how to correctly understand the CPA audit risk and apply the CPA audit risk model in audit practice is an urgent problem that we need to solve at present. This paper is divided into six parts to discuss the related issues of CPA audit risk under the new audit standards in China. The first chapter is an introduction, which describes the background of the topic and the significance of the research on CPA audit risk. On the basis of the summary and analysis of the current research situation at home and abroad, this paper puts forward the research contents and research methods of this paper. The second chapter systematically discusses the concept of audit standards and the basic conceptual framework and theoretical basis of audit risks. Firstly, this paper expounds the meaning of risk from three aspects, and on this basis, puts forward the concept of CPA audit risk from the perspective of supply-oriented theory. Then the meaning and characteristics of audit risk model are analyzed. The third chapter compares two kinds of audit risk models under the new and old audit standards, analyzes the limitations of the audit risk models under the old audit standards and the theoretical progress of the audit risk models under the new audit standards. Finally, based on the audit risk model under the new audit standards and the concept of CPA audit risk, the CPA audit risk model is constructed. The fourth chapter analyzes the three risk factors according to the CPA audit risk model. Firstly, this paper analyzes the expected audit risk, including the factors that influence the expected audit risk, and how to evaluate the expected audit risk. Secondly, the risk of material misstatement is analyzed, including the factors that influence the risk of material misstatement, and how to evaluate the risk of material misstatement. Thirdly, the risk of inspection is analyzed, including the factors that influence the risk of inspection, and how to evaluate the risk of inspection; Finally, it analyzes the institutional risk from two aspects, including the defects of market identification system and the risk of legal liability. The fifth chapter introduces the control measures of CPA audit risk in practice according to the comprehensive system risk control method. The sixth chapter is the summary and prospect.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4
本文编号：2471742
[Abstract]:Since the 1990s, the economic environment has become increasingly complex, the risk of business failure and the risk of fraud in financial statements have been increasing, and the practising environment of certified public accountants has changed greatly. How to evaluate and control the audit risk of accounting firms is a serious challenge. In order to adapt to the changing audit environment and fundamentally improve the ability of certified public accountants to assess risks and detect fraud, The Chinese Institute of Certified Public Accountants revised and published the new auditing standards in China on February 15, 2006, in accordance with the new international auditing risk standards issued by the International Audit and Certification Standards Committee, and at the same time introduced a new audit risk model. To improve the ability of CPA to detect material misstatement of financial statements. Therefore, how to correctly understand the CPA audit risk and apply the CPA audit risk model in audit practice is an urgent problem that we need to solve at present. This paper is divided into six parts to discuss the related issues of CPA audit risk under the new audit standards in China. The first chapter is an introduction, which describes the background of the topic and the significance of the research on CPA audit risk. On the basis of the summary and analysis of the current research situation at home and abroad, this paper puts forward the research contents and research methods of this paper. The second chapter systematically discusses the concept of audit standards and the basic conceptual framework and theoretical basis of audit risks. Firstly, this paper expounds the meaning of risk from three aspects, and on this basis, puts forward the concept of CPA audit risk from the perspective of supply-oriented theory. Then the meaning and characteristics of audit risk model are analyzed. The third chapter compares two kinds of audit risk models under the new and old audit standards, analyzes the limitations of the audit risk models under the old audit standards and the theoretical progress of the audit risk models under the new audit standards. Finally, based on the audit risk model under the new audit standards and the concept of CPA audit risk, the CPA audit risk model is constructed. The fourth chapter analyzes the three risk factors according to the CPA audit risk model. Firstly, this paper analyzes the expected audit risk, including the factors that influence the expected audit risk, and how to evaluate the expected audit risk. Secondly, the risk of material misstatement is analyzed, including the factors that influence the risk of material misstatement, and how to evaluate the risk of material misstatement. Thirdly, the risk of inspection is analyzed, including the factors that influence the risk of inspection, and how to evaluate the risk of inspection; Finally, it analyzes the institutional risk from two aspects, including the defects of market identification system and the risk of legal liability. The fifth chapter introduces the control measures of CPA audit risk in practice according to the comprehensive system risk control method. The sixth chapter is the summary and prospect.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4
【引证文献】
相关硕士学位论文 前2条
1 薛培玲;环境事项对财务报表审计的影响及对策研究[D];中国海洋大学;2009年
2 李艳君;审计风险相关问题研究[D];长安大学;2010年
，本文编号：2471742
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