风险基础审计研究

发布时间：2018-05-13 18:38

本文选题：风险基础审计 + 审计风险　；参考：《山西财经大学》2006年硕士论文

【摘要】： 注册会计师在其执业生涯中,无时无刻不是处于一种潜在的职业风险中。尤其是近些年来,一系列审计案件的接踵而至,更为我国的注册会计师敲响了警钟。而且随着外部环境的不断变化和审计风险的日益增加,注册会计师面临的诉讼危机和被惩处的风险也将进一步加剧。如何降低或规避审计风险,保护自身的发展成为审计职业界不可回避的一个问题。风险基础审计作为一种迎合高风险社会的产物,代表了现代审计发展的趋势。目前,国外一些大会计师事务所对风险基础审计进行了改进,探索出现代风险基础审计。现代风险基础审计已经在理论与实务中表现了它的科学性与有效性,因此,研究风险基础审计无疑具有重大的理论与现实意义。基于上述认识,本文首先简要介绍了审计模式发展的三个阶段,揭示了风险基础审计产生的原因,并对风险基础审计的近期发展进行比较全面的比较,从中显示出了现代风险基础审计的特征。然后对风险基础审计的理论基础—风险理论、重要性理论、成本效益理论、战略管理理论进行阐述。由于风险无处不在,正视审计风险的存在,才使得风险基础审计得以产生和不断完善。本文将风险基础审计中的审计风险理解为广义的审计风险。在此基础上,笔者借鉴国外新近研究成果,将审计风险模型改进为“审计风险=重大错报风险×检查风险”,同时,要求注册会计师充分了解被审计单位及其环境(包括内部控制),以识别、评估重大错报风险。接着,笔者对风险基础审计的程序与方法进行分析和探讨,在借鉴国际审计风险准则的基础上设计了现代风险基础审计程序图。最后,本文以我国风险基础审计的应用现状为出发点,通过分析了风险基础审计的优越性,说明了我国推广应用风险基础审计已是必然,并结合我国实际情况,指出风险基础审计运用中存在的问题及原因,进而提出完善我国风险基础审计的几点措施,希望能对当前我国审计理论与实务界的探索有所裨益。
[Abstract]:CPA is in a kind of potential professional risk all the time in his professional life. Especially in recent years, a series of audit cases followed, which sounded the alarm of our CPA. Moreover, with the change of external environment and the increasing of audit risk, CPA will face the crisis of litigation and the risk of punishment. How to reduce or avoid audit risk and protect its development has become an unavoidable problem in auditing profession. As a result of catering to the high-risk society, the risk-based audit represents the trend of the development of modern auditing. At present, some big foreign accounting firms have improved the risk-based audit and explored the modern risk-based audit. Modern risk-based auditing has shown its scientific and effective in theory and practice. Therefore, it is undoubtedly of great theoretical and practical significance to study risk-based auditing. Based on the above understanding, this paper first briefly introduces the three stages of the development of the audit mode, reveals the causes of the risk based audit, and makes a comprehensive comparison of the recent development of the risk based audit. It shows the characteristics of modern risk-based auditing. Then the theoretical basis of risk-based audit-risk theory, importance theory, cost-benefit theory, strategic management theory is expounded. Because of the ubiquitous risk, facing up to the existence of audit risk, the risk-based audit can be produced and continuously improved. In this paper, the audit risk in the risk-based audit is understood as the generalized audit risk. On the basis of this, the author improves the audit risk model to "audit risk = material misstatement risk 脳 check risk" for reference from foreign recent research results, at the same time, the audit risk model is improved to "audit risk = material misstatement risk 脳 check risk". CPAs are required to fully understand the audited unit and its environment (including internal controls) to identify and assess the risk of material misstatement. Then, the author analyzes and discusses the procedures and methods of risk-based audit, and designs the modern Risk-based audit procedure diagram on the basis of drawing lessons from the international auditing risk standards. Finally, based on the current situation of the application of Risk-based auditing in China, this paper analyzes the superiority of Risk-based auditing, and explains that it is inevitable to popularize and apply Risk-based auditing in our country, and combines with the actual situation in our country. This paper points out the problems and causes in the application of risk-based auditing, and then puts forward some measures to perfect the Risk-based auditing in China, hoping to be of benefit to the exploration of audit theory and practice in our country at present.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

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