審計模式及其在我國應(yīng)用研究
發(fā)布時間：2018-03-11 10:06
本文選題：審計模式 切入點：制度基礎(chǔ)導(dǎo)向?qū)徲?/strong> 出處：《東北師范大學(xué)》2006年碩士論文 論文類型：學(xué)位論文
【摘要】： 審計模式是包含審計目標、審計方法、審計程序等要素集合的系統(tǒng),審計模式需適應(yīng)經(jīng)濟環(huán)境具體情況的要求。目前隨著財務(wù)丑聞、審計失敗案例的頻繁發(fā)生,如何構(gòu)建符合我國國情的審計模式,成為業(yè)界討論的熱點問題。本文通過搜集國內(nèi)、國外大量的文獻資料,對審計模式構(gòu)建的相關(guān)問題進行了研究與探討,期望能夠為建設(shè)適應(yīng)我國國情的審計模式提供一點思路,推動我國獨立外部審計事業(yè)發(fā)展。 本文共分為五部分。 引言部分介紹了本文研究的背景以及研究意義,對目前國內(nèi)、國外關(guān)于本領(lǐng)域的研究成果進行了簡單的評述。 第一部分首先介紹了目前在我國流行的制度基礎(chǔ)審計模式和傳統(tǒng)風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降膬?nèi)容和特點,然后分別對其存在的缺陷進行了比較分析。 第二部分內(nèi)容:目前國外理論界和實務(wù)界針對制度基礎(chǔ)導(dǎo)向?qū)徲嬆Ｊ胶蛡鹘y(tǒng)風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降木窒扌?倡導(dǎo)應(yīng)用現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆Ｊ?又稱戰(zhàn)略風(fēng)險導(dǎo)向?qū)徲嬆Ｊ?。本章著重闡述了現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降陌l(fā)展歷程以及其內(nèi)容和特點,對其在我國的適用性進行了分析,最后得出結(jié)論認為目前我國國情尚不能滿足現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆Ｊ降男枰?第三部分內(nèi)容:在對制度基礎(chǔ)導(dǎo)向?qū)徲嬆Ｊ�、傳統(tǒng)風(fēng)險導(dǎo)向?qū)徲嬆Ｊ揭约艾F(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆Ｊ皆谖覈m用性的分析基礎(chǔ)上,回顧了國外舞弊導(dǎo)向?qū)徲嫓蕜t的變遷過程,指出外部審計目標1經(jīng)過70年的發(fā)展變遷又回到了原點即“查錯防弊”。由此提出以外部審計目標構(gòu)建審計模式,從而構(gòu)建舞弊導(dǎo)向?qū)徲嬆Ｊ?并闡述了舞弊導(dǎo)向?qū)徲嬆Ｊ降膬?nèi)容、目標以及程序等。 第四部分內(nèi)容:在提出構(gòu)建舞弊導(dǎo)向?qū)徲嬆Ｊ胶?對舞弊導(dǎo)向?qū)徲嬆Ｊ皆谖覈Y(jié)合目前我國上市公司舞弊動機及其特征進行了分析,闡述了我國實施舞弊導(dǎo)向?qū)徲嫷氖侄魏筒呗?最后強調(diào)揭露重大管理舞弊是注冊會計師不可推卻的責(zé)任。 本文主要采用規(guī)范研究,運用比較分析、定性分析等方法,針對目前我國審
[Abstract]:The audit mode is a system which includes the audit objective, the audit method, the audit procedure and so on. The audit mode needs to meet the requirements of the economic environment. At present, with the financial scandal, the audit failure cases occur frequently. How to build an audit model that conforms to the situation of our country has become a hot issue discussed by the industry. This paper studies and discusses the related problems of the construction of audit mode by collecting a large amount of domestic and foreign literature. It is expected that it can provide some ideas for the construction of audit mode adapted to the situation of our country and promote the development of independent external audit in our country. This paper is divided into five parts. The introduction introduces the background and significance of this study, and makes a brief comment on the current domestic and foreign research results in this field. The first part first introduces the contents and characteristics of the popular system based audit model and the traditional risk-oriented audit mode in our country, and then makes a comparative analysis of their defects. The second part: the limitation of the current foreign theoretical and practical circles in view of the institutional basis oriented audit model and the traditional risk-oriented audit model. Advocate the application of modern risk-oriented audit mode (also called strategic risk-based audit mode). This chapter focuses on the development of modern risk-oriented audit model, its content and characteristics, and analyzes its applicability in China. Finally, the conclusion is drawn that the current situation of our country can not meet the needs of the modern risk-oriented audit model. The third part: based on the analysis of the applicability of the system based audit model, the traditional risk-based audit model and the modern risk-based audit model in China, this paper reviews the vicissitude process of the foreign fraud-oriented auditing standards. It is pointed out that objective 1 of external audit has gone back to its origin after 70 years of development and vicissitude. From this point of view, it is proposed that the external audit target should be used to construct the audit mode and thus construct the fraud-oriented audit mode. And elaborated the fraud-oriented audit mode content, the goal as well as the procedure and so on. Part 4th: after putting forward the construction of fraud-oriented audit mode, the author analyzes the fraud-oriented audit mode in our country combined with the fraud motive and its characteristics of listed companies in our country at present. This paper expounds the means and tactics of implementing fraud-oriented audit in our country, and finally emphasizes that it is an inescapable responsibility of CPA to expose major management fraud. This article mainly adopts the standard research, the use of comparative analysis, qualitative analysis and other methods, aiming at the current audit in China.
【學(xué)位授予單位】：東北師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.22
【引證文獻】
相關(guān)碩士學(xué)位論文 前3條
1 鄭筱錚;基于行為學(xué)視角的注冊會計師審計舞弊研究[D];長沙理工大學(xué);2010年
2 李艷君;審計風(fēng)險相關(guān)問題研究[D];長安大學(xué);2010年
3 張潔;注冊會計師執(zhí)業(yè)準則在實務(wù)中運用的研究[D];江蘇科技大學(xué);2012年
，本文編號：1597686
本文鏈接：http://sikaile.net/guanlilunwen/shenjigli/1597686.html
最近更新
教材專著
