本文關(guān)鍵詞： 審計(jì)風(fēng)險(xiǎn) 審計(jì)風(fēng)險(xiǎn)預(yù)警管理 審計(jì)風(fēng)險(xiǎn)評(píng)估 審計(jì)風(fēng)險(xiǎn)控制　出處：《武漢理工大學(xué)》2003年碩士論文　論文類型：學(xué)位論文

【摘要】： 經(jīng)濟(jì)業(yè)務(wù)日趨多元化、復(fù)雜化和專門化，使得注冊(cè)會(huì)計(jì)師的工作負(fù)擔(dān)日益增加，所要兼顧的范圍日益擴(kuò)大。隨之而來的就是執(zhí)業(yè)的風(fēng)險(xiǎn)也越來越大，涉及注冊(cè)會(huì)計(jì)師和會(huì)計(jì)師事務(wù)所的訴訟案件有著令人咋舌的上升趨勢(shì)。審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)的建立能夠以最小的成本將審計(jì)風(fēng)險(xiǎn)導(dǎo)致的各種不利后果減少到最低程度，起到保護(hù)審計(jì)職業(yè)界的作用。所以，建立審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)是中國審計(jì)業(yè)務(wù)發(fā)展過程中的當(dāng)務(wù)之急。 本論文分四個(gè)部分對(duì)審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)的建立和完善進(jìn)行探索和研究。 第一部分首先系統(tǒng)地論述了審計(jì)風(fēng)險(xiǎn)的概念。對(duì)于審計(jì)風(fēng)險(xiǎn)的涵義許多文獻(xiàn)界定不一。本文將審計(jì)風(fēng)險(xiǎn)的涵義為廣義的審計(jì)風(fēng)險(xiǎn)。隨后闡述了審計(jì)風(fēng)險(xiǎn)的基本特征和形成原因。最后提出了審計(jì)風(fēng)險(xiǎn)預(yù)警的涵義。 第二部分分析了審計(jì)風(fēng)險(xiǎn)研究的現(xiàn)狀。通過對(duì)審計(jì)風(fēng)險(xiǎn)研究現(xiàn)狀的分析及國內(nèi)外幾項(xiàng)重大審計(jì)案件的探討，，引出建立審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)的現(xiàn)實(shí)意義。 第三部分是對(duì)審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)的建立的探討。主要分四個(gè)方面：審計(jì)風(fēng)險(xiǎn)預(yù)警管理的目標(biāo)、職能、審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)框架設(shè)計(jì)和審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)警報(bào)的提出。 第四部分是審計(jì)風(fēng)險(xiǎn)預(yù)警管理系統(tǒng)的運(yùn)行機(jī)制研究。筆者借鑒西方有關(guān)理論，逐一論述了評(píng)估期望審計(jì)風(fēng)險(xiǎn)、固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)時(shí)所要考慮的因素和方法。隨后，針對(duì)我國目前民間審計(jì)風(fēng)險(xiǎn)現(xiàn)狀提出了防范和規(guī)避審計(jì)風(fēng)險(xiǎn)的對(duì)策。規(guī)避和防范審計(jì)風(fēng)險(xiǎn)的途徑是多方面的。最后論述了審計(jì)業(yè)務(wù)結(jié)束后審計(jì)風(fēng)險(xiǎn)的控制問題。
[Abstract]:The establishment of the audit risk early warning management system can reduce the adverse consequences caused by audit risks to the lowest level with the minimum cost and play a role in protecting the auditing profession . Therefore , the establishment of an audit risk early warning management system is an urgent matter in the development of China ' s audit service . This thesis is divided into four parts to explore and study the establishment and perfection of audit risk early warning management system . The first part systematically discusses the concept of audit risk . The second part analyzes the current situation of audit risk research . Through the analysis of the present situation of audit risk research and the discussion of several major audit cases at home and abroad , the practical significance of establishing the audit risk early warning management system is drawn out . The third part is the discussion on the establishment of the audit risk early warning management system , which is mainly divided into four aspects : the objective , function , audit risk pre - warning management system framework design and the audit risk early warning management system alarm of audit risk early warning management . The fourth part is the research on the operation mechanism of the audit risk early warning management system .

【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2003
【分類號(hào)】：F239

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 劉金霞;地方財(cái)政風(fēng)險(xiǎn)及預(yù)警研究[D];河北工業(yè)大學(xué);2005年

本文編號(hào)：1510154