供给导向的风险基础审计

发布时间：2018-04-03 18:30

本文选题：供给导向　切入点：风险基础审计　出处：《湖南大学》2002年硕士论文

【摘要】： 风险基础审计已被普遍应用于国际“五大”，而我国独立审计行业整体上还停留在制度基础审计阶段，为数不少的会计师事务所甚至还在沿用帐项基础审计模式。为什么风险基础审计模式不能在国内独立审计行业得到普遍的运用?主要原因在于国内理论界对风险基础审计模式的研究流于形式，远未达到实用的要求。风险基础审计模式下，国内现行的主要以满足社会需求为目标导向的审计理论的“需求导向性”体现在以社会需求(恰当的审计意见)与审计风险概念(“发表不恰当的审计意见的可能性”)直接挂钩。现行的审计风险模型(审计风险=固有风险×控制风险×检查风险)实质上是将“审计行为结束后会计报表中仍然存在审计人员未能察觉的重要错报或漏报的可能性”等价于“发表不恰当审计意见的可能性”再等价于审计风险，，第一次等价由于等价程度高被普遍认可，至于第二次等价却有些牵强。需求导向的风险基础审计模式对于满足社会需求具有积极意义，但存在一个致命的缺陷：有违审计主体的风险认同。人皆是理性自利的，从“自利”的角度来考虑风险，审计主体的风险认同应该是“损失”的可能性，即“不利己”的可能性。审计主体“发表不恰当审计意见的可能性”与审计主体“损失的可能性”的等价程度在不同的审计环境，针对不同的审计对象，会有很大的区别，在特定的情况下两者可能完全不等价。由于这一致命缺陷的存在，国内现行的需求导向型的风险基础审计模式，对于审计实务的实用价值(有助于审计主体“自利”)难以令人信服，从而阻碍了其在审计实务中的全面贯彻实施。本文提出的供给导向的风险基础审计模式是以满足审计主体的“自利”需求为导向性目标的风险基础审计模式。笔者在承认审计主体“利己”动机合理性的前提下，从审计主体“自利”的行为动机角度探讨了审计风险的内涵，构建了一个符合审计主体风险感受的风险模型，从而使得风险基础审计模式能真正成为审计主体追求自身利益最大化的工具。同时，笔者也研究了注册会计师的机会主义行为，提出了达到激励相容的政策建议。
[Abstract]:Risk-based audit has been widely used in the international "five", but the independent audit industry in China as a whole is still in the stage of system-based audit, and a large number of accounting firms even follow the accounting basic audit model.Why can't the risk-based audit model be widely used in the domestic independent audit industry?The main reason is that the research on the risk-based audit model in the domestic theoretical circle is a mere formality, which is far from the practical requirement.Under the risk-based audit model,The "demand-orientation" of the current domestic audit theory, which mainly aims to meet the social needs, is embodied in the concept of social demand (appropriate audit opinion) and audit risk ("the possibility of issuing inappropriate audit opinion")."Energy") is directly linked.The current audit risk model (audit risk = inherent risk 脳 control risk 脳 check risk) is essentially the possibility of "material misstatement or omission that the auditor fails to detect in the accounting statements after the end of the audit behavior."Capability is "equivalent to" the possibility of issuing an inappropriate audit opinion "and then equivalent to audit risk,"The first equivalence is generally accepted because of its high equivalence, but the second equivalence is somewhat far-fetched.The risk-based audit model based on demand has a positive meaning to meet the social needs, but it has a fatal defect: it violates the risk identity of the audit subject.People are rational and self-interested. Considering the risk from the angle of "self-interest", the risk identification of audit subject should be the possibility of "loss", that is, the possibility of "not benefiting oneself".The equivalence between the audit subject "the possibility of issuing improper audit opinion" and the "possibility of loss" is different in different audit environments and different audit objects.In certain cases the two may not be equivalent at all.Due to the existence of this fatal defect, the current domestic demand oriented risk based audit model is not convincing for the practical value of audit practice (which is helpful to the audit subject's "self-interest").Thus hinders its comprehensive implementation in the audit practice.The supply-oriented risk-based audit model proposed in this paper is a risk-based audit model which aims at satisfying the "self-interest" demand of the audit body.On the premise of acknowledging the rationality of audit subject's "self-interest" motive, the author discusses the connotation of audit risk from the angle of audit subject's "self-interest" behavior motive, and constructs a risk model that accords with audit subject's risk feeling.So that the risk-based audit model can truly become the audit subject to pursue their own interests maximization tool.At the same time, the author also studies the opportunistic behavior of CPA, and puts forward some policy suggestions to achieve incentive compatibility.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2002
【分类号】：F239.0

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