本文選題：民間審計風險　切入點：控制機制　出處：《江西財經大學》2002年碩士論文　論文類型：學位論文

【摘要】： 關于民間審計風險的涵義，國內外學者有過專門的研究，其中最權威的觀點認為，民間審計風險是指注冊會計師發(fā)表不恰當審計意見的可能性。20世紀90年代開始，我國民間審計行業(yè)面臨的法律訴訟風險越來越高，已經引起了有關方面的廣為關注。由于我國民間審計行業(yè)普遍存在著風險意識淡薄、執(zhí)業(yè)水平偏低和競爭力不強等劣勢，加入WTO后，它必將面臨更大的壓力與挑戰(zhàn)。因此，在民間審計職業(yè)界加強審計風險控制機制的研究工作，就顯得十分必要和緊迫。 本課題擬從民間審計風險的本質及成因的剖析入手，進而探究合理可行的民間審計風險的控制機制。全文共分四章： 第一章簡要介紹了民間審計風險的涵義及其特征。民間審計風險的本質可以從三個層次來理解：（1）最狹義的審計風險。它指的是注冊會計師未能察覺出重大錯弊的風險；（2）狹義的審計風險。它指的是注冊會計師發(fā)表不恰當審計意見的風險；（3）廣義的審計風險。它指的是審計主體遭受損失的可能性。民間審計風險的種類包括審計項目（技術）風險和審計特有（非技術）風險。它們二者相互聯(lián)系、相互作用，共同構成民間審計職業(yè)（發(fā)展）總風險。民間審計風險具有客觀性、普遍性、潛在性、或然性和可控制性等重要特征。另外，本章還探討了民間審計風險控制的目標和原則以及民間審計風險控制機制研究的現實意義等問題。 第二章著重剖析了民間審計總風險的成因及法律后果。一般認為，民間審計總風險的成因主要包括內部影響因素、外部影響因素和審計方法因素等。民間審計行業(yè)承擔法律責任的可能原因主要包括二個方面：（1）客戶方面的責任。它表現為錯誤、舞弊和違反法規(guī)行為以及客戶的經營失��；（2）注冊會計師方面的責任。它表現為違約、過失和欺詐。中國民間審計法津責任的種類主要包括行政責任、民事責任和刑事責任。一般認為，注冊會計師因違約和過失可能要承擔行政和民事責任，因欺詐行為可能要承擔民事和刑事責任。另外，本章還對比分析了美國注冊會計師的法律責任的種類及共表現形式。 第三章著重探究了民間審計項目（技術）風險的控制機制。本章在剖析民間審計項目風險的構要要素的基礎上，提出了民間審計項目風險的計量模型、重點控制領域和控制對策。民間審計項目風險的構成要素包括固有風險、控制風險和檢查風險。民間審計項目風險控制的關鍵在于審計風險總水平與審計證據成本的合WP=5理均衡。民間審計項目風險控制的重點領域主要包括簽約過程中的風險、委派工作人員中的風險、審計證據收集中的風險、重要性原則使用中的風險、審計工作底稿復核中的風險和審計報告中的風險。民間審計項目風險的控制對策包括：（1）嚴格按照《中國獨立審計準則》執(zhí)業(yè)；（2）建立健全會計師事務所質量控制制度；（3）只與正直的客戶簽訂業(yè)務協(xié)議；（4）深入了解客戶的業(yè)務性質；（5）正確處理重要性與審計風險的關系；（6）保持應有的職業(yè)謹慎態(tài)度；（7）加強審計風險理論研究，提取風險基金或責任保險；（8）聘請熟悉注冊會計師法律責任的律師等。 第四章著重探究了民間審計職業(yè)（發(fā)展）風險的控制機制。筆者認為，民間審計職業(yè)風險的影響因素主要包括國內外同業(yè)競爭的挑戰(zhàn)、經濟體制變革的影響、法律環(huán)境不完備的壓力、政府行政干預的沖擊和審計期望差距的存在。民間審計職業(yè)風險的構成要素包括固有風險、控制風險、檢查風險、報告風險、營業(yè)風險和法律風險。民間審計職業(yè)風險控制的重點領域主要包括主營業(yè)務欠佳中的審計風險、關聯(lián)方交易中的審計風險、非貨幣性交易中的審計風險、期后事項和或有損失中的審計風險、時間緊迫中的審計風險和客戶屢次變更注冊會計師中的審計風險。民間審計職業(yè)總風險的控制對策主要包括：（1）強化自身的競爭實力；（2）改善審計執(zhí)業(yè)的環(huán)境；（3）健全行業(yè)的監(jiān)管機制；（4）提高職業(yè)的風險意識；（5）加強組織的系統(tǒng)學習等。 最后是結論。筆者認為，民間審計風險的控制是一項系統(tǒng)工程。1999年底，我國民間審計行業(yè)已同原主管部門脫離了各種關系，另外，，2001年12月我國已正式加入了WTO。面對國外會計師事務所的挑戰(zhàn)，我國民間審計行業(yè)應當認真研究風險控制理論，以減少各種職業(yè)風險損失。
[Abstract]:About the meaning of civil audit risk, domestic and foreign scholars have studied on the most authoritative view of civil audit risk is a certified public accountant published inappropriate audit opinion the possibility of the.20 century the beginning of 90s, the legal litigation risk auditing industry in our country is more and more high, has caused the wide for attention. Because of China's civil auditing exists risk consciousness, professional level is low and the lack of competitiveness, after joining WTO, it will face greater pressure and challenges. Therefore, strengthening the research of audit risk control mechanism in the civil audit occupation, it is very necessary and urgent.
This subject is to start from the analysis of the nature and causes of the risk of civil audit, and then to explore the reasonable and feasible control mechanism of the risk of civil audit. The full text is divided into four chapters.
The first chapter briefly introduces the connotation and characteristics of civil audit risk. The nature of civil auditing risks can be understood from three aspects: (1) the most narrow audit risk. It refers to the registered accountants failed to detect the risk of major faults; (2) the narrow audit risk. It refers to the registered accountants risk: inappropriate audit opinion; (3) generalized the audit risk. It refers to the possibility of auditor losses. Types of civil auditing risks include audit project (technical) risk and audit (non technical) risk. They two are interrelated, interaction, together constitute the civil audit occupation (the development of). Total risk of civil audit risk is of objectivity, universality, potential, probability and control and other important features. In addition, this chapter also discusses the folk audit risk control objectives and principles and the civil audit risk control The practical significance of the study of the mechanism of the system.
The second chapter analyses the causes and the legal consequences of the total risk of civil audit. Generally, the causes of civil audit of the risks include internal factors, external factors and methods of audit factors. Possible causes of CPA legal liability mainly includes two aspects: (1) the customer's responsibility. It the mistake, fraud and violation of law and the customer's business failure; (2) the CPA's responsibility. It is the breach of contract, negligence and fraud. Chinese civil audit legal liability types include administrative responsibility, civil liability and criminal liability. In general, the CPA for breach of contract and might bear administrative negligence and civil liability for fraud may have to bear civil and criminal liability. In addition, this chapter also analyzed and the types of legal liability of CPA in the United States The present form.
The third chapter mainly explores the folk audit project (technical) risk control mechanism. This chapter analyzes the folk audit risk elements on the basis of the proposed measurement model of civil audit risk control measures, and field control. The key elements of the civil auditing risks include the inherent risks, risk control and inspection risk. Civil audit risk control is the key to the overall level of audit risk and audit evidence of the cost of WP=5 is balanced. Key areas of risk control of civil auditing project including risk signing process, risk appoint staff, risk audit evidence collection in the importance of the principle in the use of risk, the risk of audit risk the audit report and review of the working papers. Including the control countermeasures of civil auditing risks: (1) in strict accordance with the independent auditing standards China < >. Industry; (2) to establish and perfect the quality control system of accounting firm; (3) signed a business agreement only with the integrity of the customer; (4) understand the nature of business customers; (5) to correctly handle the relationship between the materiality and audit risk; (6) to maintain proper occupation cautious attitude; (7) to strengthen the research of audit risk the theory of risk fund extraction or liability insurance; (8) employ familiar with the legal responsibilities of the CPA lawyers.
The fourth chapter mainly explores the civil audit occupation (Development) risk control mechanism. The author believes that the factors affecting the occupation risk civil audit including domestic and international competition challenge, influence the change of economic system, imperfect legal environment pressure, government administrative intervention and the impact of the audit expectation gap elements of occupation. The risk of civil audit including inherent risk, control risk and detection risk, report risk, business risk and legal risk. Key areas of risk control mainly includes the civil audit occupation of main business is poor in audit risk, audit risk of related party transactions, non monetary transactions in the audit risk, and subsequent events or there is a loss in the time of the audit risk, audit risk and customer change frequently CPA audit risk control measures. The total risk of civil audit occupation It mainly includes: (1) strengthen our competitive power; (2) improve the environment of auditing practice; (3) improve the industry's regulatory mechanism; (4) improve the sense of occupational risk; (5) strengthen the systematic learning of organizations.
The last part is the conclusion. The author believes that the control of civil audit risk is a system engineering of.1999 at the end of the year, China's civil auditing has been with the original departments from all kinds of relations, in December 2001, China has joined WTO. in the face of foreign accounting firms challenge, seriously study the theory of risk control should be civil audit industry in our country. In order to reduce the loss of various occupation risk.

【學位授予單位】：江西財經大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.43

【參考文獻】

相關期刊論文 前10條

1 孫坤;論審計風險的形成與控制[J];財經問題研究;1995年04期

2 胡春元;論審計目標理論在風險條件下的演變[J];財會月刊;1999年02期

3 秦榮生;談會計年報的重要風險——審計失敗[J];財會月刊;1999年03期

4 許昕;會計責任與審計責任的界定[J];財稅與會計;2000年01期

5 胡春元;論審計風險[J];當代經濟科學;1998年03期

6 秦榮生;注冊會計師審計失敗的成因及規(guī)避[J];注冊會計師通訊;1999年04期

7 張連起;審計風險:道德與制度的思考[J];中國注冊會計師;2000年07期

8 陳淮紅;注冊會計師審計風險的避免與控制[J];江西財經大學學報;1999年03期

9 韓宏濤,夏智靈,張宏宇;試論審計的法律責任[J];會計之友;2001年07期

10 林萬祥;獨立審計風險與防范[J];四川會計;1999年03期

本文編號：1580494