本文選題：ERP　切入點(diǎn)：審計(jì)風(fēng)險(xiǎn)　出處：《哈爾濱工業(yè)大學(xué)》2006年碩士論文　論文類型：學(xué)位論文

【摘要】： 隨著科學(xué)技術(shù)的進(jìn)步,人們掌握了很多先進(jìn)而有效的管理信息系統(tǒng),Enterprise Resource Planning(企業(yè)資源計(jì)劃)就是這些管理信息系統(tǒng)的代表者,以ERP為基本模式所開發(fā)的各種ERP應(yīng)用軟件己普遍被許多企業(yè)所運(yùn)用,而且推動(dòng)了企業(yè)的發(fā)展和管理效率的提高。ERP的普遍應(yīng)用不僅改變了企業(yè)的會計(jì)核算模式,而且給注冊會計(jì)師審計(jì)帶來了巨大的影響,它提高了注冊會計(jì)師的審計(jì)難度和審計(jì)風(fēng)險(xiǎn)。因此,基于ERP的審計(jì)風(fēng)險(xiǎn)模型應(yīng)用研究就是為了能夠使注冊會計(jì)師在ERP環(huán)境下更好的分析、控制審計(jì)風(fēng)險(xiǎn),提高審計(jì)質(zhì)量,這有著很重要的理論意義和現(xiàn)實(shí)意義。 從國內(nèi)外的相關(guān)研究可以看出,關(guān)于ERP環(huán)境下的審計(jì)風(fēng)險(xiǎn)模型應(yīng)用研究還處于起步階段,相關(guān)研究還比較少�；诖�,本文通過以下思路對此問題進(jìn)行系統(tǒng)研究。首先,對審計(jì)風(fēng)險(xiǎn)模型及ERP系統(tǒng)的相關(guān)理論進(jìn)行闡述,為研究提供一個(gè)理論背景,這些內(nèi)容主要包括:風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的概念及特點(diǎn)、審計(jì)風(fēng)險(xiǎn)模型要素分析、ERP系統(tǒng)的定義、管理思想及其基本特點(diǎn);其次,論述ERP系統(tǒng)下審計(jì)風(fēng)險(xiǎn)的成因,為ERP系統(tǒng)環(huán)境下審計(jì)風(fēng)險(xiǎn)模型應(yīng)用分析做出鋪墊,主要從審計(jì)內(nèi)容因素、審計(jì)軌跡、審計(jì)模式、審計(jì)程序及審計(jì)環(huán)境這幾個(gè)方面進(jìn)行論述,其中重點(diǎn)分析審計(jì)環(huán)境(企業(yè)組織結(jié)構(gòu)、企業(yè)內(nèi)部控制及企業(yè)財(cái)務(wù)管理)所帶來的影響;最后,在以上論述的基礎(chǔ)上,分別分析ERP系統(tǒng)環(huán)境下影響審計(jì)風(fēng)險(xiǎn)模型要素(固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)及檢查風(fēng)險(xiǎn))的因素,在重點(diǎn)分析ERP系統(tǒng)環(huán)境下的控制風(fēng)險(xiǎn)時(shí),分別對采購與付款循環(huán)、銷售與收款循環(huán)、貨幣資金控制及信息系統(tǒng)內(nèi)部控制的控制風(fēng)險(xiǎn)進(jìn)行分析,以此為注冊會計(jì)師在ERP環(huán)境下準(zhǔn)確合理的確定審計(jì)風(fēng)險(xiǎn)做出引導(dǎo)。
[Abstract]:With the development of science and technology, people have mastered many advanced and effective management information systems, Enterprise Resource Planning (ERP) is the representative of these management information systems. A variety of ERP application software developed with ERP as the basic model has been widely used by many enterprises, and has promoted the development of enterprises and the improvement of management efficiency. The general application of ERP has not only changed the accounting accounting model of enterprises, but also promoted the development of enterprises and the improvement of management efficiency. Moreover, it has brought great influence to CPA audit, which has increased the audit difficulty and audit risk of CPA. The application research of audit risk model based on ERP is to make CPA analyze better, control audit risk and improve audit quality in ERP environment, which has very important theoretical and practical significance. It can be seen from the relevant research at home and abroad that the research on the application of audit risk model under the ERP environment is still in its infancy, and the relevant research is still relatively few. Based on this, this paper makes a systematic study on this issue through the following ideas. First of all, This paper expounds the audit risk model and the relevant theories of ERP system, which provides a theoretical background for the research. These contents mainly include: the concept and characteristics of risk-oriented audit, the definition of ERP system by the analysis of the elements of audit risk model. Secondly, the causes of audit risk in ERP system are discussed, which pave the way for the application and analysis of audit risk model in ERP system, mainly from the aspects of audit content, audit track, audit mode, etc. The audit procedure and audit environment are discussed, in which the impact of audit environment (organizational structure, internal control and financial management of enterprises) is analyzed. The factors influencing the audit risk model (inherent risk, control risk and check risk) under the ERP system environment are analyzed respectively. When the control risk is analyzed in the ERP system environment, the procurement and payment cycle, the sales and collection cycle, the purchase and payment cycle, the sales and collection cycle respectively, are analyzed. The paper analyzes the control risk of monetary fund control and information system internal control, and provides guidance for CPA to determine audit risk accurately and reasonably under ERP environment.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.1

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 趙愛武;SAP環(huán)境下石化企業(yè)供應(yīng)商風(fēng)險(xiǎn)預(yù)警研究[D];武漢理工大學(xué);2012年

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本文編號：1626437