论风险基础审计及其选择与应用

发布时间：2018-06-12 09:28

本文选题：审计风险 + 风险基础审计　；参考：《首都经济贸易大学》2003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。我国自恢复注册会计师制度以来的20年发展历程中，，也感受到了职业风险的威胁。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。而且随着社会的发展，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，其优越性已被西方审计界所证明，但引入风险基础审计模式是否是我国审计职业的最佳选择? 本文分四部分对此问题进行了探讨。第一部分介绍了审计模式发展的三个主要阶段，目的在于理解风险基础审计产生的背景；第二部分论述了风险基础审计理论的基本内容，主要包括审计风险的概念、审计程序及风险评估及分析性测试两种典型的审计方法；第三部分提出了与账项基础审计及制度基础审计相比风险基础审计的优越性；第四部分在分析我国目前审计模式的基础上，论述了在我国实施风险基础审计的必要性，并从不同角度为在我国审计实践中更好地应用风险基础审计提出改进建议。
[Abstract]:CPA is in a kind of potential professional risk all the time in his professional life. In the 20 years since the recovery of CPA system, China has also felt the threat of occupational risk. Especially in recent years, a series of audit cases followed, which sounded the alarm of our CPA. With the development of society, 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 product of catering to high risk society, the superiority of risk based audit has been proved by western auditing circles. But is it the best choice to introduce the risk-based audit mode in our country? this paper discusses this problem in four parts. The first part introduces the three main stages of the development of the audit mode, the purpose is to understand the background of the risk-based audit, the second part discusses the basic content of the risk-based audit theory, mainly including the concept of audit risk. There are two typical auditing methods: audit procedure and risk assessment and analysis test. The third part puts forward the superiority of risk based audit compared with the basic audit of accounting and system. The fourth part discusses the necessity of implementing Risk-based auditing in China on the basis of analyzing the current audit mode in China, and puts forward some suggestions to improve the application of Risk-based auditing in China's audit practice from different angles.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2003
【分类号】：F239.0

【相似文献】