舞弊风险评估水平对计划审计工作的影响研究

发布时间：2018-03-19 20:33

本文选题：舞弊风险评估　切入点：计划审计工作　出处：《湖南大学》2008年硕士论文　论文类型：学位论文

【摘要】： 2006年财政部颁布的新舞弊审计准则第1141号明确规定了审计人员的责任,即对财务报表不存在由于错误或舞弊导致的重大错报风险提供合理保证而非绝对保证,并对如何评估和应对舞弊风险提供了应用指南。由于财务报表舞弊的识别和侦查在很大程度上取决于审计师在审计过程中获取的审计证据,而证据的获取与计划审计工作密切相关。审计人员应根据风险评估结果采取相应的应对措施,其中就包括制定更有效的审计计划。基于此,本文采用实验研究方法检验了审计师舞弊风险的评估结果是否对计划审计工作拟将实施审计程序的性质、时间、范围,以及人员分配等产生特定的影响。另外,本文还测试了审计师的经验水平对舞弊风险评估和计划审计工作的影响。本文以一家医疗器械制造企业的存货审计为背景设计了高舞弊风险和低舞弊风险两类实验案例,对包括长沙、珠海、昆明在内的五家大型会计师事务所的110名审计人员进行实验研究。实验内容包括被试对舞弊风险的评估;对存货及相关账户的审计预算时间作出选择;以及对十个与存货及其相关账户的可能性审计程序进行选择。回答用6点量表。本文采用因子分析、协方差分析以及独立样本T-检验对实验数据进行处理和分析。结果表明舞弊风险评估水平对计划审计工作有显著的影响。审计师收到的是高风险实验案例,不仅其评估的舞弊风险水平要比收到低风险实验案例的要高,说明他们大都能正确评估舞弊风险水平。而且,其对于存货审计的预算时间也多,对一些旨在用于发现舞弊的审计程序的选择性更大,也更依赖经验丰富的审计师执行特定存货审计程序。但审计师的经验水平对舞弊风险评估以及计划审计工作没有显著影响。新舞弊审计准则第1141号要求注册会计师根据舞弊风险评估结果来选择或调整进一步审计程序的性质、时间、范围以及分配适当的审计人员。那该准则的要求是否仅仅是一项增加审计成本的额外审计步骤,还是会影响审计证据收集过程从而更有效的发现舞弊和降低审计风险?鉴于现阶段管理舞弊事件的上升,回答以上问题不但关系到注册会计师协会对于他们制定的审计准则的效果,而且审计职业界和社会公众也极为关注。本文的研究结论在一定程度上反映了新舞弊审计准则在独立审计过程中的实施效果。
[Abstract]:The new fraud audit standard No. 1141 issued by the Ministry of Finance in 2006 clearly defines the auditor's responsibility to provide reasonable rather than absolute assurance that the financial statements do not have the risk of material misstatement due to errors or fraud. It also provides application guidance on how to assess and deal with fraud risk. Because the identification and investigation of fraud in financial statements depend to a great extent on the audit evidence obtained by auditors during the audit process. The acquisition of evidence is closely related to the planned audit. The auditor should take appropriate measures based on the results of the risk assessment, including the development of a more effective audit plan. This paper tests whether the evaluation results of auditor fraud risk will have a specific impact on the nature, time, scope and personnel allocation of the planned audit process. The influence of auditor's experience level on fraud risk assessment and planned audit is also tested. Based on the inventory audit of a medical device manufacturing enterprise, this paper designs two kinds of experimental cases of high fraud risk and low fraud risk, including Changsha, Zhuhai, 110 auditors from five large accounting firms, including Kunming, conducted an experimental study. The experimental contents included the participants' assessment of fraud risk, the selection of audit budget time for inventory and related accounts; Ten possible audit procedures for inventory and related accounts were selected. The answer was 6-point scale. Factor analysis was used in this paper. Covariance analysis and independent sample T- test were used to process and analyze the experimental data. The results showed that the level of fraud risk assessment had a significant impact on the audit of the plan. Not only did they assess the level of fraud risk higher than those received from low-risk experiments, indicating that most of them could correctly assess the level of fraud risk, but they also had more budget time for inventory audits. Some audit procedures designed to detect fraud are more selective and rely more on experienced auditors to perform specific inventory audit procedures, but the level of auditor experience has no significant impact on fraud risk assessment and planned audit. New Fraud auditing Standard No. 1141 requires CPAs to select or adjust the nature and timing of further audit procedures based on the results of fraud risk assessment, Scope and allocation of appropriate auditors. Is the requirement of the standard merely an additional audit step to increase audit costs, or will it affect the audit evidence collection process to more effectively detect fraud and reduce audit risks? In view of the rise in management fraud at this stage, answering the above questions is not only related to the effectiveness of the auditing standards established by the Institute of Certified Public Accountants, The conclusions of this paper reflect to some extent the implementation effect of the new fraud auditing standards in the process of independent audit.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

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