我国应用现代风险导向审计模式的背景分析

发布时间：2018-04-29 19:46

本文选题：现代风险导向审计模式 + 背景分析　；参考：《东北大学》2007年硕士论文

【摘要】：目前现代风险导向审计模式的先进性已经得到大多数国家审计界的认可。但是由于这种模式产生及发展在经济发达国家,它在实务界的应用都有着一定的环境背景,而我国的经济、法律、文化等各方面的环境背景与其不尽相同,这些环境背景直接影响着现代风险导向审计模式在我国的应用。本文首先介绍了现代风险导向审计的内涵及其特征,然后对现代风险导向审计模式在国外产生及发展的背景进行深入分析,主要分为证券市场背景分析、法律背景分析、审计行业监督背景分析、文化背景和人才素质分析以及审计师独立性分析；接下来,重点对我国的证券市场背景、法律背景、审计行业监督背景、文化背景和人员素质及审计师独立性等几方面进行分析并与该模式在国外应用的背景进行对比分析,进而讨论现代风险导向审计在我国应用的适用性和可能存在的障碍,最后提出了相应的对策。在本文分析的基础上,笔者认为虽然我国应用现代风险导向审计模式的背景在某些方面与发达国家相比还有些不足,但是我国已经具备了应用现代风险导向审计模式的基本条件,而且我国审计界已经迫切的需要这种先进的审计模式来降低审计人员的执业风险。我们有理由相信,经过学术界、会计执业界和法律界等多方面共同努力、不断探索,随着我国社会、经济、文化科技的不断发展,我国在现代风险导向审计模式应用的道路上一定会越走越好。
[Abstract]:At present, the advanced nature of modern risk-oriented audit mode has been recognized by most countries. However, due to the emergence and development of this model in the developed countries, its application in the field of practice has a certain environmental background. However, the environmental background of China's economy, law, culture and other aspects is different. These environmental backgrounds directly affect the application of modern risk-oriented audit model in China. This paper first introduces the connotation and characteristics of modern risk-oriented audit, and then analyzes the background of the emergence and development of modern risk-oriented audit mode abroad, mainly divided into securities market background analysis, legal background analysis. Audit industry supervision background analysis, cultural background and talent quality analysis and auditor independence analysis; next, focus on our country's securities market background, legal background, audit industry supervision background, The cultural background, personnel quality and auditor independence are analyzed and compared with the application of the model in foreign countries, and the applicability and possible obstacles of the application of modern risk-oriented audit in China are discussed. Finally, the corresponding countermeasures are put forward. On the basis of the analysis of this paper, the author thinks that although the background of applying the modern risk-oriented audit model in our country is still some shortcomings compared with the developed countries in some aspects, However, our country already has the basic condition of applying the modern risk-oriented audit mode, and the audit circles of our country urgently need this kind of advanced audit mode to reduce the auditor's practicing risk. We have reason to believe that through the joint efforts of the academic, accounting and legal professions, and so on, we are constantly exploring, along with the continuous development of our society, economy, culture and science and technology. In our country, the application of modern risk-oriented audit mode will be better and better.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.4

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