现代风险导向审计的理论框架及其应用研究

发布时间：2019-04-29 08:41

【摘要】：当今社会经济变化风起云涌，由于企业盈利的冲动和外部对企业日益高涨的期望，企业进行财务舞弊的动机和压力日益增大，从而导致国内外审计失败案件越演越烈，注册会计师的审计风险也随之越来越大，使现代风险导向审计成为倍受业内外人士关注的热点问题。国际会计师联合会下属的国际审计和保证准则理事会(IAASB)于2003年10月发布了三个以建立现代风险导向审计为核心的新的国际审计风险准则，并要求从2004年12月15日或之后开始的期间财务报表审计，执行新风险准则及相应修订发布的其他准则。我国财政部根据国际审计准则的最新发展，也于2006年2月正式发布了4个审计风险准则，，并要求从2007年1月开始在国内会计师事务所中执行。可见，现代风险导向审计在世界范围内的实施已是不可逆转的趋势。因此，对现代风险导向审计进行理论和实务方面的系统研究就显得尤为重要。由此，笔者对现代风险导向审计的产生、理论框架及其应用情况进行了较为系统、深入的分析，并针对我国的应用现状提出了在我国运用现代风险导向审计的对策，希望能够籍此探索出一条适合我国国情的现代风险导向审计发展道路，以有助于我国审计理论的研究和实践运用，有助于我国审计技术水平的提高，有助于我国会计师事务所的国际竞争。本文共分三部分：第一部分分析了现代风险导向审计的历史发展进程及其产生背景。首先，简单介绍了审计模式依次经历了账项导向审计、制度导向审计与风险导向审计三阶段。接着，从审计环境和需求的变化、内部技术发展的要求两个方面分析了现代风险导向审计的产生背景。第二部分试图搭建起现代风险导向审计的理论框架。首先，指出现代风险导向审计的产生具有一定的理论基础，包括风险管理理论、战略管理理论和系统理论。其次，对现代风险导向审计最重要的两个基本概念进行了分析，即审计风险、审计重要性，并在此基础上给予现代风险导向审计一个综合性的概念。
[Abstract]:Nowadays, the social and economic changes are booming. Due to the impulse of enterprise profit and the increasing expectations of enterprises, the motivation and pressure of financial fraud in enterprises are increasing day by day, which leads to more and more serious cases of audit failure at home and abroad. The audit risk of CPA becomes more and more serious, which makes the modern risk-oriented audit become a hot issue which is paid more and more attention by people in and out of the industry. In October 2003, the International auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) issued three new international audit risk standards focusing on the establishment of modern risk-oriented audits. It also requires the audit of the financial statements for the period commencing on or after 15 December 2004 and the implementation of the new risk standards and other standards issued accordingly. In accordance with the latest development of international auditing standards, China's Ministry of Finance formally issued four audit risk standards in February 2006, and requested that it be implemented in domestic accounting firms from January 2007. It can be seen that the implementation of modern risk-oriented audit in the world is an irreversible trend. Therefore, it is very important to systematically study the theory and practice of modern risk-oriented audit. Therefore, the author makes a systematic and in-depth analysis of the emergence, theoretical framework and application of modern risk-oriented audit, and puts forward some countermeasures for the application of modern risk-oriented audit in China. It is hoped that we can explore a modern risk-oriented audit development path suitable for our country's national conditions, in order to contribute to the research and practical application of audit theory in our country, and to the improvement of audit technology level in our country. It is helpful to the international competition of accounting firms in our country. This paper is divided into three parts: the first part analyzes the historical development of modern risk-oriented audit and its background. Firstly, a brief introduction is given that the audit mode has experienced three stages: account-oriented audit, system-oriented audit and risk-oriented audit. Then, the background of modern risk-oriented audit is analyzed from two aspects: the change of audit environment and demand, and the requirement of internal technology development. The second part attempts to set up the theoretical framework of modern risk-oriented audit. Firstly, it points out that the emergence of modern risk-oriented audit has a certain theoretical basis, including risk management theory, strategic management theory and system theory. Secondly, this paper analyzes the most important two basic concepts of modern risk-oriented audit, namely audit risk and audit importance, and on this basis gives a comprehensive concept of modern risk-oriented audit.
【学位授予单位】：四川大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4

【引证文献】