民间审计风险的控制机制研究

发布时间：2018-03-07 18:45

本文选题：民间审计风险　切入点：控制机制　出处：《江西财经大学》2002年硕士论文　论文类型：学位论文

【摘要】： 关于民间审计风险的涵义，国内外学者有过专门的研究，其中最权威的观点认为，民间审计风险是指注册会计师发表不恰当审计意见的可能性。20世纪90年代开始，我国民间审计行业面临的法律诉讼风险越来越高，已经引起了有关方面的广为关注。由于我国民间审计行业普遍存在着风险意识淡薄、执业水平偏低和竞争力不强等劣势，加入WTO后，它必将面临更大的压力与挑战。因此，在民间审计职业界加强审计风险控制机制的研究工作，就显得十分必要和紧迫。本课题拟从民间审计风险的本质及成因的剖析入手，进而探究合理可行的民间审计风险的控制机制。全文共分四章：第一章简要介绍了民间审计风险的涵义及其特征。民间审计风险的本质可以从三个层次来理解：（1）最狭义的审计风险。它指的是注册会计师未能察觉出重大错弊的风险；（2）狭义的审计风险。它指的是注册会计师发表不恰当审计意见的风险；（3）广义的审计风险。它指的是审计主体遭受损失的可能性。民间审计风险的种类包括审计项目（技术）风险和审计特有（非技术）风险。它们二者相互联系、相互作用，共同构成民间审计职业（发展）总风险。民间审计风险具有客观性、普遍性、潜在性、或然性和可控制性等重要特征。另外，本章还探讨了民间审计风险控制的目标和原则以及民间审计风险控制机制研究的现实意义等问题。第二章着重剖析了民间审计总风险的成因及法律后果。一般认为，民间审计总风险的成因主要包括内部影响因素、外部影响因素和审计方法因素等。民间审计行业承担法律责任的可能原因主要包括二个方面：（1）客户方面的责任。它表现为错误、舞弊和违反法规行为以及客户的经营失败；（2）注册会计师方面的责任。它表现为违约、过失和欺诈。中国民间审计法津责任的种类主要包括行政责任、民事责任和刑事责任。一般认为，注册会计师因违约和过失可能要承担行政和民事责任，因欺诈行为可能要承担民事和刑事责任。另外，本章还对比分析了美国注册会计师的法律责任的种类及共表现形式。第三章着重探究了民间审计项目（技术）风险的控制机制。本章在剖析民间审计项目风险的构要要素的基础上，提出了民间审计项目风险的计量模型、重点控制领域和控制对策。民间审计项目风险的构成要素包括固有风险、控制风险和检查风险。民间审计项目风险控制的关键在于审计风险总水平与审计证据成本的合WP=5理均衡。民间审计项目风险控制的重点领域主要包括签约过程中的风险、委派工作人员中的风险、审计证据收集中的风险、重要性原则使用中的风险、审计工作底稿复核中的风险和审计报告中的风险。民间审计项目风险的控制对策包括：（1）严格按照《中国独立审计准则》执业；（2）建立健全会计师事务所质量控制制度；（3）只与正直的客户签订业务协议；（4）深入了解客户的业务性质；（5）正确处理重要性与审计风险的关系；（6）保持应有的职业谨慎态度；（7）加强审计风险理论研究，提取风险基金或责任保险；（8）聘请熟悉注册会计师法律责任的律师等。第四章着重探究了民间审计职业（发展）风险的控制机制。笔者认为，民间审计职业风险的影响因素主要包括国内外同业竞争的挑战、经济体制变革的影响、法律环境不完备的压力、政府行政干预的冲击和审计期望差距的存在。民间审计职业风险的构成要素包括固有风险、控制风险、检查风险、报告风险、营业风险和法律风险。民间审计职业风险控制的重点领域主要包括主营业务欠佳中的审计风险、关联方交易中的审计风险、非货币性交易中的审计风险、期后事项和或有损失中的审计风险、时间紧迫中的审计风险和客户屡次变更注册会计师中的审计风险。民间审计职业总风险的控制对策主要包括：（1）强化自身的竞争实力；（2）改善审计执业的环境；（3）健全行业的监管机制；（4）提高职业的风险意识；（5）加强组织的系统学习等。最后是结论。笔者认为，民间审计风险的控制是一项系统工程。1999年底，我国民间审计行业已同原主管部门脱离了各种关系，另外，，2001年12月我国已正式加入了WTO。面对国外会计师事务所的挑战，我国民间审计行业应当认真研究风险控制理论，以减少各种职业风险损失。
[Abstract]:About the meaning of civil audit risk, domestic and foreign scholars have studied on the most authoritative view of civil audit risk is a certified public accountant published inappropriate audit opinion the possibility of the.20 century the beginning of 90s, the legal litigation risk auditing industry in our country is more and more high, has caused the wide for attention. Because of China's civil auditing exists risk consciousness, professional level is low and the lack of competitiveness, after joining WTO, it will face greater pressure and challenges. Therefore, strengthening the research of audit risk control mechanism in the civil audit occupation, it is very necessary and urgent.
This subject is to start from the analysis of the nature and causes of the risk of civil audit, and then to explore the reasonable and feasible control mechanism of the risk of civil audit. The full text is divided into four chapters.
The first chapter briefly introduces the connotation and characteristics of civil audit risk. The nature of civil auditing risks can be understood from three aspects: (1) the most narrow audit risk. It refers to the registered accountants failed to detect the risk of major faults; (2) the narrow audit risk. It refers to the registered accountants risk: inappropriate audit opinion; (3) generalized the audit risk. It refers to the possibility of auditor losses. Types of civil auditing risks include audit project (technical) risk and audit (non technical) risk. They two are interrelated, interaction, together constitute the civil audit occupation (the development of). Total risk of civil audit risk is of objectivity, universality, potential, probability and control and other important features. In addition, this chapter also discusses the folk audit risk control objectives and principles and the civil audit risk control The practical significance of the study of the mechanism of the system.
The second chapter analyses the causes and the legal consequences of the total risk of civil audit. Generally, the causes of civil audit of the risks include internal factors, external factors and methods of audit factors. Possible causes of CPA legal liability mainly includes two aspects: (1) the customer's responsibility. It the mistake, fraud and violation of law and the customer's business failure; (2) the CPA's responsibility. It is the breach of contract, negligence and fraud. Chinese civil audit legal liability types include administrative responsibility, civil liability and criminal liability. In general, the CPA for breach of contract and might bear administrative negligence and civil liability for fraud may have to bear civil and criminal liability. In addition, this chapter also analyzed and the types of legal liability of CPA in the United States The present form.
The third chapter mainly explores the folk audit project (technical) risk control mechanism. This chapter analyzes the folk audit risk elements on the basis of the proposed measurement model of civil audit risk control measures, and field control. The key elements of the civil auditing risks include the inherent risks, risk control and inspection risk. Civil audit risk control is the key to the overall level of audit risk and audit evidence of the cost of WP=5 is balanced. Key areas of risk control of civil auditing project including risk signing process, risk appoint staff, risk audit evidence collection in the importance of the principle in the use of risk, the risk of audit risk the audit report and review of the working papers. Including the control countermeasures of civil auditing risks: (1) in strict accordance with the independent auditing standards China < >. Industry; (2) to establish and perfect the quality control system of accounting firm; (3) signed a business agreement only with the integrity of the customer; (4) understand the nature of business customers; (5) to correctly handle the relationship between the materiality and audit risk; (6) to maintain proper occupation cautious attitude; (7) to strengthen the research of audit risk the theory of risk fund extraction or liability insurance; (8) employ familiar with the legal responsibilities of the CPA lawyers.
The fourth chapter mainly explores the civil audit occupation (Development) risk control mechanism. The author believes that the factors affecting the occupation risk civil audit including domestic and international competition challenge, influence the change of economic system, imperfect legal environment pressure, government administrative intervention and the impact of the audit expectation gap elements of occupation. The risk of civil audit including inherent risk, control risk and detection risk, report risk, business risk and legal risk. Key areas of risk control mainly includes the civil audit occupation of main business is poor in audit risk, audit risk of related party transactions, non monetary transactions in the audit risk, and subsequent events or there is a loss in the time of the audit risk, audit risk and customer change frequently CPA audit risk control measures. The total risk of civil audit occupation It mainly includes: (1) strengthen our competitive power; (2) improve the environment of auditing practice; (3) improve the industry's regulatory mechanism; (4) improve the sense of occupational risk; (5) strengthen the systematic learning of organizations.
The last part is the conclusion. The author believes that the control of civil audit risk is a system engineering of.1999 at the end of the year, China's civil auditing has been with the original departments from all kinds of relations, in December 2001, China has joined WTO. in the face of foreign accounting firms challenge, seriously study the theory of risk control should be civil audit industry in our country. In order to reduce the loss of various occupation risk.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.43

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