本文關(guān)鍵詞： 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) 審計(jì)風(fēng)險(xiǎn) 分析性程序 風(fēng)險(xiǎn)評估　出處：《中央財(cái)經(jīng)大學(xué)》2005年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,我國注冊會(huì)計(jì)師審計(jì)有了長足的發(fā)展,在社會(huì)主義市場經(jīng)濟(jì)建設(shè)中發(fā)揮了重要的作用。但隨著外部環(huán)境的不斷變化和審計(jì)風(fēng)險(xiǎn)的日益增加,注冊會(huì)計(jì)師應(yīng)當(dāng)如何做出必要的調(diào)整以適應(yīng)這種變化,這是審計(jì)職業(yè)界和學(xué)術(shù)界都在探討的問題。 在歷史進(jìn)程中,審計(jì)模式的發(fā)展依次經(jīng)歷了三個(gè)階段:賬項(xiàng)基礎(chǔ)審計(jì)階段、制度基礎(chǔ)審計(jì)階段、風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)階段。而風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是在賬項(xiàng)基礎(chǔ)審計(jì)和制度基礎(chǔ)審計(jì)的基礎(chǔ)上發(fā)展起來的,是科學(xué)技術(shù)突飛猛進(jìn)、政治經(jīng)濟(jì)環(huán)境急劇變化的背景下迎合高度風(fēng)險(xiǎn)社會(huì)的產(chǎn)物,代表了現(xiàn)代審計(jì)發(fā)展的趨勢。它強(qiáng)調(diào)審計(jì)戰(zhàn)略,使用審計(jì)風(fēng)險(xiǎn)模型,并積極采用分析性程序。對審計(jì)風(fēng)險(xiǎn)評估是風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)最重要的方法。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)作為一種重要的審計(jì)理念和方法,隨著國內(nèi)外審計(jì)失敗事件的爆發(fā),受到監(jiān)管部門、審計(jì)執(zhí)業(yè)界和學(xué)術(shù)界新的關(guān)注。中注協(xié) 2003 年研究課題之一就是風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì);上海國家會(huì)計(jì)學(xué)院專門建立了一個(gè)實(shí)驗(yàn)室來研究風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)問題;而北京國家會(huì)計(jì)學(xué)院也正在同世界銀行合作開發(fā)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的課題。 安然事件爆發(fā)后,許多新聞報(bào)道的資料顯示,“五大”(安達(dá)信倒閉后,變?yōu)椤八拇蟆?的審計(jì)質(zhì)量令人擔(dān)憂。20 世紀(jì) 80 年代末國際商業(yè)信貸銀行倒閉案,迫使普華在幾年前支付 1 億多美元的賠償,才與蒙受巨額損失的投資者達(dá)成庭外和解;90 年代加州奧然治縣破產(chǎn)案、巴林銀行理森舞弊案也把畢馬威、德勤、永道卷入了代價(jià)高昂的訴訟;近年發(fā)生的施樂公司、朗訊公司等案件,“五大”也都牽涉其中。人們在對“五大”的審計(jì)質(zhì)量表示擔(dān)憂的同時(shí),也對被“五大”廣泛采用的以風(fēng)險(xiǎn)為導(dǎo)向的審計(jì)模式提出了質(zhì)疑。一種意見認(rèn)為這些事件在很大程度上歸結(jié)于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念和方法的失敗,因此要求反思甚至停止采用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法。另一種意見認(rèn)為,我國中天勤會(huì)計(jì)師事務(wù)所出現(xiàn)的問題,是因?yàn)闆]有采用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法。以上這些意見都表明,我們對風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)還缺乏全面的認(rèn)識(shí),風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)目前仍處于發(fā)展完善之中。 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)作為一種新的審計(jì)基本方法已經(jīng)在理論與實(shí)務(wù)中表現(xiàn)了它的科學(xué)性與有效性,為了推動(dòng)我國審計(jì)事業(yè)的發(fā)展,我們應(yīng)該積極地研究與學(xué)習(xí)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論與方法。我國現(xiàn)行審計(jì)模式大多還是建立在制度基礎(chǔ)審計(jì)之上,對風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式上沒普遍應(yīng)用。這是否意味著引入風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是我國注冊會(huì)計(jì)師職業(yè)界的最佳選擇呢?在實(shí)務(wù)中,應(yīng)如何結(jié)合我國的實(shí)際情況來具體運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)?引入之后,審計(jì)
[Abstract]:In recent years, CPA audit in China has made great progress and played an important role in the construction of socialist market economy. However, with the continuous change of external environment and the increasing of audit risk, How to make the necessary adjustment to adapt to this change is a problem that the auditing profession and academic circles are discussing. In the historical process, the development of audit mode has experienced three stages in turn: accounting basic audit stage, system based audit stage, Risk-oriented audit stage. Risk-oriented audit is developed on the basis of the basic audit of accounting items and the basic audit of the system. It is the product of catering to the high risk society under the background of the rapid development of science and technology and the drastic changes in the political and economic environment. Represents the trend of modern audit development. It emphasizes audit strategy, using audit risk model, The audit risk assessment is the most important method of risk-based audit. As an important audit concept and method, Risk-Oriented Audit, with the outbreak of audit failure at home and abroad, is subject to supervision. In 2003, one of the research topics of CAPA is risk-based audit. Shanghai National Accounting Institute has set up a laboratory to study Risk-Oriented auditing. Beijing National Accounting Institute is also working with the World Bank to develop a risk-oriented audit project. After the Enron incident broke out, many news reports showed that the audit quality of the "Big five" (after Andersen's collapse, which became the "Big four") was worrisome. At the end of 80s of the 20th century, the collapse of international commercial credit banks was worrying. Forcing China to pay more than $100 million in damages a few years ago, it was only after reaching an out-of-court settlement with investors who suffered huge losses that the bankruptcy of Orange County, California, in the 1990s, and the KPMG, Deloitte, fraud case of Bahrain's Bank of Bahrain, WopewaterhouseCoopers has been involved in costly lawsuits; in recent years, Xerox, Lucent and others have been involved in the "Big five." while people are concerned about the quality of the audit, It also questioned the risk-oriented audit model widely adopted by the "Big five". One view is that these events are largely attributed to the failure of the risk-based audit concepts and methods. Therefore, it is necessary to reflect on and even stop using the risk-based audit method. Another view is that the problem that appears in China's Zhongtianqin accounting firm is that it does not adopt the risk-based audit method. All these opinions show that, We lack a comprehensive understanding of the risk-oriented audit, and the risk-oriented audit is still in the process of development and perfection. As a new basic method of auditing, Risk-oriented auditing has shown its scientific and effective in theory and practice, in order to promote the development of auditing in China. We should actively study and study the theory and method of risk-based audit. There is no general application of the risk-oriented audit mode. Does this mean that the introduction of risk-based auditing is the best choice for the CPA profession in China? In practice, how to combine the actual situation of our country to use the risk-oriented audit? After introduction, audit
【學(xué)位授予單位】：中央財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 李建華;;資產(chǎn)減值準(zhǔn)備的審計(jì)風(fēng)險(xiǎn)與防范[J];商業(yè)時(shí)代;2008年22期

相關(guān)碩士學(xué)位論文 前6條

1 肖新宇;基于審計(jì)視角的注冊會(huì)計(jì)師法律責(zé)任研究[D];合肥工業(yè)大學(xué);2006年

2 李純青;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)應(yīng)用研究[D];西南財(cái)經(jīng)大學(xué);2006年

3 胡慧;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論框架及其應(yīng)用研究[D];四川大學(xué);2006年

4 魯婧;公允價(jià)值審計(jì)研究[D];山東大學(xué);2008年

5 高志英;風(fēng)險(xiǎn)基礎(chǔ)審計(jì)研究[D];山西財(cái)經(jīng)大學(xué);2006年

6 李振;基于風(fēng)險(xiǎn)導(dǎo)向的銀行審計(jì)系統(tǒng)的設(shè)計(jì)與實(shí)現(xiàn)[D];上海交通大學(xué);2008年

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本文編號(hào)：1555975