本文關鍵詞： 審計風險 現(xiàn)代審計風險模型 重大錯報風險 檢查風險　出處：《山西財經(jīng)大學》2008年碩士論文　論文類型：學位論文

【摘要】： 21世紀世界經(jīng)濟急劇發(fā)展變化,企業(yè)與外界環(huán)境聯(lián)系日益加強,審計職業(yè)界面臨的審計風險也與日俱增。我國新審計風險準則已實行一年有余,但我國對現(xiàn)代審計風險模型的理論研究和實務運用與準則的先進性相比還有一定差距。為此,筆者參考和借鑒了國內(nèi)外大量關于現(xiàn)代審計風險模型的文獻和資料,對現(xiàn)代審計風險模型的基本理論及其應用情況進行了較為系統(tǒng)、深入的分析,希望能夠籍此探索出一條適合我國國情的現(xiàn)代審計風險模型的應用發(fā)展道路,以有助于我國審計理論的研究和實踐運用,有助于我國審計技術水平的提高,有助于我國會計師事務所提高國際競爭力。 本文從現(xiàn)代審計風險模型的發(fā)展背景入手,在對國內(nèi)外研究文獻回顧的基礎上,提出了本文的研究內(nèi)容、方法及創(chuàng)新之處。接著,明確了審計風險與審計風險模型等相關概念,說明了現(xiàn)代審計風險模型的構成要素,探討了審計模式及審計風險模型的歷史演變過程,得出審計風險模型發(fā)展的一般規(guī)律,并將歷史的縱向分析與優(yōu)劣異同的橫向分析相結合,說明了傳統(tǒng)審計風險模型的缺陷及現(xiàn)代審計風險模型的理論優(yōu)勢,分析了二者的相同之處和不同之處。其次,詳細分析了如何應用現(xiàn)代審計風險模型,分為三大步驟:設定期望審計風險、評估重大錯報風險和確定檢查風險。將風險評估程序與審計業(yè)務流程相結合,設計了現(xiàn)代審計風險模型的應用流程圖,分析了各構成要素的影響因素,嘗試著運用模糊數(shù)學評價法建立二級指標集對財務報表層次重大錯報風險進行定量分析。再次,結合我國實際情況,指出現(xiàn)代審計風險模型在我國的運用具有一定的局限性,并從七大方面提出相應的政策建議。最后歸納了本文研究形成的主要結論及不足之處。
[Abstract]:In 21th century, with the rapid development and change of the world economy, the relationship between the enterprises and the external environment was strengthened day by day, and the audit risks faced by the auditing profession were also increasing day by day. The new auditing risk standard of our country has been in effect for more than one year. However, there is still a gap between the theoretical research and practical application of the modern audit risk model in our country and the advanced nature of the standard. For this reason, the author refers to and draws lessons from a large number of literature and materials on the modern audit risk model at home and abroad. This paper makes a systematic and in-depth analysis of the basic theory and application of the modern audit risk model, hoping to explore a suitable way for the application and development of the modern audit risk model, which is suitable for the national conditions of our country. It is helpful to the research and practice of audit theory in our country, to the improvement of auditing technology level and to the improvement of international competitiveness of Chinese accounting firms. This paper starts with the development background of the modern audit risk model, and on the basis of reviewing the domestic and foreign research literature, puts forward the research contents, methods and innovations of this paper. This paper clarifies the related concepts such as audit risk and audit risk model, explains the elements of modern audit risk model, probes into the historical evolution process of audit model and audit risk model, and obtains the general law of the development of audit risk model. Combining the longitudinal analysis of history with the horizontal analysis of the advantages and disadvantages, the defects of the traditional audit risk model and the theoretical advantages of the modern audit risk model are explained, and the similarities and differences between the two models are analyzed. This paper analyzes in detail how to apply the modern audit risk model, which is divided into three steps: setting up the expected audit risk, assessing the risk of material misstatement and determining the check risk, combining the risk assessment procedure with the audit business process. This paper designs the application flow chart of the modern audit risk model, analyzes the influencing factors of each component element, and attempts to establish a secondary index set by using fuzzy mathematics evaluation method to quantitatively analyze the risk of material misstatement in financial statements. Combined with the actual situation of our country, this paper points out that the application of modern audit risk model in our country has some limitations, and puts forward corresponding policy suggestions from seven aspects. Finally, the main conclusions and shortcomings of this paper are summarized.
【學位授予單位】：山西財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4

【參考文獻】

相關期刊論文 前10條

1 馮義秀,高亮英;國際審計準則審計風險模型的變更及我們的借鑒[J];北京工商大學學報(社會科學版);2005年01期

2 周家才;試論審計風險概念及審計風險模型的重建[J];財經(jīng)問題研究;2002年06期

3 王素梅;論我國審計風險模型的重構——基于國際審計風險模型的演變分析[J];財會通訊(學術版);2004年12期

4 崔慧靜;;審計風險模型改進分析[J];財會通訊(學術版);2007年04期

5 余海宗;袁洋;;審計模式演進及發(fā)展的路徑分析[J];財會通訊(學術版);2007年09期

6 汪國平;;審計重大錯報風險影響因素及其評價系統(tǒng)[J];財會通訊;2006年01期

7 楊書懷;;風險基礎戰(zhàn)略系統(tǒng)審計模型設計及其應用[J];財貿(mào)研究;2007年05期

8 張仁壽;論審計風險模型的局限性及改進意見[J];廣東審計;2000年06期

9 陳毓圭;關于風險導向?qū)徲嫹椒ㄓ蓙砼c發(fā)展的認識[J];中國注冊會計師;2004年04期

10 張連起,丁勇;現(xiàn)代審計風險模型分析探討[J];中國注冊會計師;2004年10期

，

本文編號：1513802