风险基础审计理论及应用

发布时间：2018-05-30 22:23

本文选题：风险基础审计 + 审计风险　；参考：《武汉理工大学》2004年硕士论文

【摘要】：自20世纪60年代以来，世界各国控告审计人员的诉讼案件急剧增加，审计人员己面临“诉讼爆炸”时代。为适应这种局面，一种新的审计方法一风险基础审计逐步兴起并的到了广泛的应用。它代表了现代审计方法发展的最新趋势，是社会经济发展的必然要求。风险基础审计最显著的特点是它将客户置于一个大的经济环境中，运用立体观察的理论来判断影响企业持续经营的因素。从企业所处的商业环境、条件到经营方式和管理机制等构成控制要素的内外部各个方面来分析评估审计的风险水平，把客户的经营风险植入到本身的风险评价中去，并将这种意识贯穿到审计的全过程。本文着重对风险基础审计的理论体系和应用程序及方式进行了系统、深入的探讨，使我们对风险基础审计能有进一步的深刻了解。并且根据我国的现实情况探讨了其在我国的应用本文总共分为五部分：第1部分：风险基础审计的产生。本章首先介绍了风险基础审计产生背景，，其中包括对审计方法发展的三个历史阶段的简单介绍和对风险基础审计兴起的原因的分析。第2部分：风险基础审计的基本程序和方法。这一章是对风险基础审计应用程序的概括性陈述。它分别从程序和方法两方面来对风险基础审计做出系统的介绍和解释，以使大家对其有一定程度的感性认识。同时该章也为本文以下两章对风险基础审计具体程序中审计风险的进一步分析和管理打下一定理论基础。第3部分：风险基础审计的审计风险分析该章是本文的重点部分。首先是对审计风险的涵义和特征做出一定解释，接着对重要性之间的关系进行研究，然后详细分析了审计风险的模式以及各组成要素，最后将其与整个审计过程全面结合起来进行相关分析．第4部分：风险基础审计的审计风险管理该章也是本文的重点章节。它比较系统地介绍和分析了风险基础审计的审计风险管理模式，并分别从审计风险的识别、审计风险的评估和审计风险的处理三方面对审计风险的管理进行了全面、系统的分析，具有一定的实际应用价值。第5部分：风险基础审计在我国的应用武汉理工大学硕士学位论文这一章可以说是本文的升华部分。以审计风险在我国的现状为出发点，具体分析和讨论了风险基础审计在我国发展的可能性和必要性，并对其如何具体运用做了详细阐述，具有较强的现实意义。关键词:风险基础审计，审计风险，应用
[Abstract]:Since the 1960s, the litigation cases against auditors in the world have increased rapidly, and auditors have been faced with the era of "lawsuit explosion". In order to adapt to this situation, a new audit method-risk-based audit has been gradually rising and widely used. It represents the latest trend of the development of modern auditing methods and is the inevitable requirement of social and economic development. The most significant feature of risk based audit is that it puts the customer in a large economic environment and uses the theory of stereoscopic observation to judge the factors that affect the continuous operation of the enterprise. From the aspects of the business environment, the conditions to the management mode and the management mechanism, which constitute the internal and external elements of the control elements to analyze and evaluate the audit risk level, the customer's operating risk is implanted into its own risk evaluation. And this awareness throughout the audit process. This paper focuses on the theoretical system, application programs and methods of risk-based audit, and makes a thorough discussion, so that we can have a deeper understanding of the risk-based audit. And according to the reality of our country, it discusses its application in our country. This paper is divided into five parts: Part 1: the emergence of risk-based audit. This chapter firstly introduces the background of risk based audit, including the brief introduction of three historical stages of the development of audit methods and the analysis of the reasons for the rise of risk based audit. Part 2: the basic procedure and method of risk-based audit. This chapter is a general statement of the risk-based audit application. It introduces and explains the risk-based audit systematically from the two aspects of procedure and method in order to make everyone have a certain degree of perceptual understanding. At the same time, this chapter also lays a certain theoretical foundation for the further analysis and management of the audit risk in the specific procedures of the risk-based audit in the following two chapters. Part 3: audit risk Analysis of Risk-based Audit This chapter is the key part of this paper. First of all, it explains the meaning and characteristics of audit risk, then studies the relationship between importance, and then analyzes the model of audit risk and its constituent elements in detail. At last, it is combined with the whole audit process to carry on the correlation analysis. Part 4: audit risk management of risk-based audit This chapter is also the focus of this chapter. It systematically introduces and analyzes the audit risk management mode of the risk based audit, and makes a comprehensive analysis of the audit risk management from three aspects: the identification of the audit risk, the evaluation of the audit risk and the treatment of the audit risk. The analysis of the system has certain practical application value. Part 5: the Application of Risk-based Audit in China Master thesis of Wuhan University of Technology This chapter can be said to be the sublimation part of this article. Starting from the current situation of audit risk in our country, the concrete This paper analyzes and discusses the possibility and necessity of the development of risk-based audit in China, and how to use it concretely. It is of great practical significance to elaborate in detail. Keywords: risk based audit, audit risk, application
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239

【引证文献】