現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫾霸谖覈虡I(yè)銀行的應(yīng)用
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本文關(guān)鍵詞：現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫾霸谖覈虡I(yè)銀行的應(yīng)用 出處：《復(fù)旦大學(xué)》2009年碩士論文 論文類型：學(xué)位論文
更多相關(guān)文章： 風(fēng)險導(dǎo)向?qū)徲?/b> 審計風(fēng)險 風(fēng)險評估 商業(yè)銀行
【摘要】： 審計模式是審計理論和實務(wù)中的重要問題。在審計發(fā)展的歷史,依次出現(xiàn)了賬項基礎(chǔ)審計、制度基礎(chǔ)審計和風(fēng)險導(dǎo)向?qū)徲嫛，F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬍且环N在審計實踐中產(chǎn)生的,為了適應(yīng)現(xiàn)代社會的高風(fēng)險環(huán)境,以風(fēng)險評估為中心的審計模式�，F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬕匀嬖u估風(fēng)險為基礎(chǔ),以重要風(fēng)險點為切入點,對風(fēng)險高的業(yè)務(wù)與內(nèi)容加大審計力度,追加審計程序,擴(kuò)大審計范圍,提高審計的效率,風(fēng)險管理的力度�，F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬍且匀謶?zhàn)略觀的眼光評價客戶的所有經(jīng)營行為的有效性,將風(fēng)險置身于審計的全過程。 作為現(xiàn)代審計的新思路,風(fēng)險導(dǎo)向?qū)徲嫾缲?fù)著彌合審計期望差距,降低審計職業(yè)風(fēng)險的重任。風(fēng)險導(dǎo)向?qū)徲嫶砹爽F(xiàn)代審計發(fā)展的趨勢,該模式的出現(xiàn)對審計理論與實務(wù)都產(chǎn)生了深遠(yuǎn)的影響。 本文從現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬔芯楷F(xiàn)狀出發(fā),在第二章介紹分析了現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷南嚓P(guān)理論,定義了審計風(fēng)險、介紹審計風(fēng)險模型和審計方法的歷史演變。在此基礎(chǔ)上,論文還進(jìn)一步闡釋了現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷牟僮鞒绦?強(qiáng)調(diào)指出了風(fēng)險評估的重要步驟和整個的審計程序。商業(yè)銀行所擁有的良好的信息技術(shù)平臺和風(fēng)險管理經(jīng)驗使得基于戰(zhàn)略系統(tǒng)觀的現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬙谏虡I(yè)銀行審計中的運用不僅是必要的,也是可行的。因此本文在第三章研究分析了我國商業(yè)審計的歷史發(fā)展和存在的問題。并在第四章內(nèi)將現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬕胛覈虡I(yè)銀行審計,指出了其目標(biāo)定位、實施操作的具體步驟和程序。
[Abstract]:Audit mode is an important issue in audit theory and practice. In the history of audit development, the basic audit of accounting appeared in turn. Modern risk-based audit is a kind of audit practice, in order to adapt to the high risk environment of modern society. The modern risk-oriented audit is based on the comprehensive assessment of risk, and takes the important risk points as the breakthrough point, strengthens the audit intensity for the high-risk business and content, and adds the audit procedure. The modern risk-based audit is to evaluate the effectiveness of all the management behaviors of customers from the perspective of the global strategic view to expand the scope of audit, improve the efficiency of audit and the strength of risk management. Put the risk in the whole process of auditing. As a new way of modern audit, risk-oriented audit shoulders the responsibility of bridging the gap of audit expectation and reducing the risk of audit profession. Risk-oriented audit represents the trend of modern audit development. The emergence of this model has a profound impact on audit theory and practice. Based on the present situation of the research on modern risk-oriented audit, this paper introduces and analyzes the relevant theories of modern risk-based audit in the second chapter, and defines the audit risk. This paper introduces the historical evolution of audit risk model and audit method. On this basis, the paper further explains the operation procedure of modern risk-oriented audit. The important steps of risk assessment and the whole audit procedure are emphasized. The good information technology platform and risk management experience of commercial banks make modern risk-oriented audit based on strategic system view in commercial banks. The use of audit is not only necessary. Therefore, in the third chapter, this paper analyzes the historical development and existing problems of commercial audit in China, and introduces the modern risk-based audit into the audit of commercial banks in chapter 4th. The target orientation, the concrete steps and procedures of the operation are pointed out.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.4
【引證文獻(xiàn)】
相關(guān)碩士學(xué)位論文 前1條
1 宋靜;基于風(fēng)險管理的智能審計系統(tǒng)架構(gòu)研究[D];云南財經(jīng)大學(xué);2012年
，本文編號：1371027
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