發(fā)布時(shí)間：2018-01-26 06:45

  本文關(guān)鍵詞： 政府投資 國家審計(jì) 審計(jì)風(fēng)險(xiǎn)　出處：《上海交通大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 政府投資建設(shè)項(xiàng)目國家審計(jì)是《審計(jì)法》賦予審計(jì)機(jī)關(guān)的重要職責(zé),是審計(jì)活動(dòng)的重要組成部分。而審計(jì)風(fēng)險(xiǎn)時(shí)刻存在于審計(jì)活動(dòng)中,它影響審計(jì)實(shí)務(wù)的發(fā)展,影響著審計(jì)的公信力。因此如何控制審計(jì)風(fēng)險(xiǎn)是審計(jì)理論和審計(jì)實(shí)踐面臨的主要課題。審計(jì)風(fēng)險(xiǎn)的特征包括客觀性、普遍性、潛在性、復(fù)雜性、非零性和可控性。審計(jì)風(fēng)險(xiǎn)的構(gòu)成要素包括固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn),對于國家審計(jì)來說還有評價(jià)風(fēng)險(xiǎn)、處罰風(fēng)險(xiǎn)和結(jié)果公開風(fēng)險(xiǎn)。政府投資建設(shè)項(xiàng)目的審計(jì)中,這些風(fēng)險(xiǎn)的表現(xiàn)形式是多種多樣的,這與政府投資建設(shè)項(xiàng)目審計(jì)的特點(diǎn)有著密切的關(guān)系。相對于其他審計(jì)工作來說,政府投資建設(shè)項(xiàng)目審計(jì)有其特殊的一面,其投資大、工期長、專業(yè)性強(qiáng),涉及的對象復(fù)雜,因此審計(jì)風(fēng)險(xiǎn)顯得更加突出。在審計(jì)風(fēng)險(xiǎn)管理中,審計(jì)風(fēng)險(xiǎn)控制是最終的目標(biāo)。如何控制審計(jì)風(fēng)險(xiǎn)是國內(nèi)外審計(jì)行業(yè)研究的熱點(diǎn),也提出了很多方法,如不斷完善審計(jì)風(fēng)險(xiǎn)準(zhǔn)則,引入風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),在審計(jì)實(shí)踐中突出對審計(jì)風(fēng)險(xiǎn)的防范;通過提高審計(jì)工作質(zhì)量,來降低審計(jì)風(fēng)險(xiǎn)等等。這些研究都為控制審計(jì)風(fēng)險(xiǎn)提供了一些思考。但是對于控制政府投資建設(shè)項(xiàng)目審計(jì)風(fēng)險(xiǎn),在我國還存在很多問題。產(chǎn)生這些問題的原因很多,既有審計(jì)部門和審計(jì)人員自身存在的主觀原因,也有審計(jì)環(huán)境等客觀原因的影響。本文將從控制審計(jì)風(fēng)險(xiǎn)的意義出發(fā),分析審計(jì)風(fēng)險(xiǎn)的概念、組成要素、基本特征,運(yùn)用信息不對稱理論和風(fēng)險(xiǎn)管理理論,闡述審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因和審計(jì)風(fēng)險(xiǎn)管理方法,通過日常的政府投資建設(shè)項(xiàng)目國家審計(jì)工作中審計(jì)風(fēng)險(xiǎn)的表現(xiàn),發(fā)現(xiàn)目前控制審計(jì)風(fēng)險(xiǎn)存在的問題,從國外一些控制審計(jì)風(fēng)險(xiǎn)的方法中獲得啟示,從提高審計(jì)質(zhì)量水平、加強(qiáng)人才培養(yǎng)和借用外力、運(yùn)用先進(jìn)審計(jì)方法、優(yōu)化審計(jì)環(huán)境等四個(gè)方面闡述控制審計(jì)風(fēng)險(xiǎn)的辦法,以降低審計(jì)風(fēng)險(xiǎn),提高審計(jì)工作的有效性。
[Abstract]:State audit of government investment and construction project is an important responsibility and part of audit activity entrusted by Audit Law. However, audit risk always exists in audit activity, which affects the development of audit practice. Therefore, how to control audit risk is the main subject of audit theory and audit practice. The characteristics of audit risk include objectivity, universality, potential and complexity. Non-zero and controllability. The components of audit risk include inherent risk, control risk and check risk, as well as evaluation risk for national audit. In the audit of government investment and construction projects, the manifestations of these risks are various. This is closely related to the characteristics of the government investment and construction project audit. Compared with other audit work, the government investment construction project audit has its special side, its investment is large, the time limit is long, and its specialization is strong. In the audit risk management, audit risk control is the ultimate goal. How to control the audit risk is the hot spot of the domestic and foreign audit industry. Also put forward a lot of methods, such as constantly improving audit risk standards, introducing risk-oriented audit, in the audit practice to highlight the prevention of audit risk; Through improving the quality of audit work to reduce the audit risk and so on. These studies have provided some thoughts for the control of audit risk. But for the control of government investment and construction project audit risk. There are still many problems in our country. There are many reasons for these problems, both the audit department and the auditors themselves exist subjective reasons. This paper will analyze the concept, elements and basic characteristics of audit risk from the point of view of controlling audit risk, and apply information asymmetry theory and risk management theory. This paper expounds the causes of audit risk and the methods of audit risk management, and finds out the problems existing in the control of audit risk through the performance of the audit risk in the national audit work of the government investment construction project. From some foreign methods to control audit risk, from improving the level of audit quality, strengthening talent training and borrowing external forces, the use of advanced audit methods. In order to reduce the audit risk and improve the effectiveness of audit work, this paper expounds the methods of controlling audit risk from four aspects, such as optimizing audit environment.
【學(xué)位授予單位】：上海交通大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：F239.4

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 賀麗萍,張秀巖;論國家審計(jì)風(fēng)險(xiǎn)防范控制[J];北方經(jīng)貿(mào);2004年06期

2 趙繼旺;開展工程結(jié)算審計(jì) 規(guī)避投資審計(jì)風(fēng)險(xiǎn)[J];中國審計(jì);2000年04期

3 時(shí)現(xiàn);我國建設(shè)項(xiàng)目審計(jì)存在的風(fēng)險(xiǎn)[J];中國審計(jì);2001年09期

4 任宏,解淑霞;國家建設(shè)項(xiàng)目中地方保護(hù)的審計(jì)風(fēng)險(xiǎn)及對策[J];中國審計(jì);2004年09期

5 王煦法;淺談針對審計(jì)風(fēng)險(xiǎn)的若干新思想和新方法[J];中國審計(jì);2004年17期

6 泉聲;金融審計(jì)風(fēng)險(xiǎn)的表現(xiàn)形式與防范對策[J];中國審計(jì);2005年16期

7 顧奮玲;;政府審計(jì)風(fēng)險(xiǎn)的成因與防范[J];中國審計(jì);2008年03期

8 陳強(qiáng),楊智慧;注冊會計(jì)師審計(jì)風(fēng)險(xiǎn)管理:問題及對策[J];審計(jì)與理財(cái);2005年S1期

9 古偉濤;張松;;試論審計(jì)理論的信息經(jīng)濟(jì)學(xué)基礎(chǔ)[J];內(nèi)江科技;2006年02期

10 陳毓圭;對風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法的由來及其發(fā)展的認(rèn)識[J];會計(jì)研究;2004年02期

，

本文編號：1464975