本文選題：供給導(dǎo)向　切入點(diǎn)：風(fēng)險(xiǎn)基礎(chǔ)審計(jì)　出處：《湖南大學(xué)》2002年碩士論文

【摘要】： 風(fēng)險(xiǎn)基礎(chǔ)審計(jì)已被普遍應(yīng)用于國際“五大”，而我國獨(dú)立審計(jì)行業(yè)整體上還停留在制度基礎(chǔ)審計(jì)階段，為數(shù)不少的會(huì)計(jì)師事務(wù)所甚至還在沿用帳項(xiàng)基礎(chǔ)審計(jì)模式。為什么風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式不能在國內(nèi)獨(dú)立審計(jì)行業(yè)得到普遍的運(yùn)用?主要原因在于國內(nèi)理論界對(duì)風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式的研究流于形式，遠(yuǎn)未達(dá)到實(shí)用的要求。 風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式下，國內(nèi)現(xiàn)行的主要以滿足社會(huì)需求為目標(biāo)導(dǎo)向的審計(jì)理論的“需求導(dǎo)向性”體現(xiàn)在以社會(huì)需求(恰當(dāng)?shù)膶徲?jì)意見)與審計(jì)風(fēng)險(xiǎn)概念(“發(fā)表不恰當(dāng)?shù)膶徲?jì)意見的可能性”)直接掛鉤�，F(xiàn)行的審計(jì)風(fēng)險(xiǎn)模型(審計(jì)風(fēng)險(xiǎn)=固有風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn))實(shí)質(zhì)上是將“審計(jì)行為結(jié)束后會(huì)計(jì)報(bào)表中仍然存在審計(jì)人員未能察覺的重要錯(cuò)報(bào)或漏報(bào)的可能性”等價(jià)于“發(fā)表不恰當(dāng)審計(jì)意見的可能性”再等價(jià)于審計(jì)風(fēng)險(xiǎn)，，第一次等價(jià)由于等價(jià)程度高被普遍認(rèn)可，至于第二次等價(jià)卻有些牽強(qiáng)。需求導(dǎo)向的風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式對(duì)于滿足社會(huì)需求具有積極意義，但存在一個(gè)致命的缺陷：有違審計(jì)主體的風(fēng)險(xiǎn)認(rèn)同。人皆是理性自利的，從“自利”的角度來考慮風(fēng)險(xiǎn)，審計(jì)主體的風(fēng)險(xiǎn)認(rèn)同應(yīng)該是“損失”的可能性，即“不利己”的可能性。審計(jì)主體“發(fā)表不恰當(dāng)審計(jì)意見的可能性”與審計(jì)主體“損失的可能性”的等價(jià)程度在不同的審計(jì)環(huán)境，針對(duì)不同的審計(jì)對(duì)象，會(huì)有很大的區(qū)別，在特定的情況下兩者可能完全不等價(jià)。由于這一致命缺陷的存在，國內(nèi)現(xiàn)行的需求導(dǎo)向型的風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式，對(duì)于審計(jì)實(shí)務(wù)的實(shí)用價(jià)值(有助于審計(jì)主體“自利”)難以令人信服，從而阻礙了其在審計(jì)實(shí)務(wù)中的全面貫徹實(shí)施。 本文提出的供給導(dǎo)向的風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式是以滿足審計(jì)主體的“自利”需求為導(dǎo)向性目標(biāo)的風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式。筆者在承認(rèn)審計(jì)主體“利己”動(dòng)機(jī)合理性的前提下，從審計(jì)主體“自利”的行為動(dòng)機(jī)角度探討了審計(jì)風(fēng)險(xiǎn)的內(nèi)涵，構(gòu)建了一個(gè)符合審計(jì)主體風(fēng)險(xiǎn)感受的風(fēng)險(xiǎn)模型，從而使得風(fēng)險(xiǎn)基礎(chǔ)審計(jì)模式能真正成為審計(jì)主體追求自身利益最大化的工具。同時(shí)，筆者也研究了注冊(cè)會(huì)計(jì)師的機(jī)會(huì)主義行為，提出了達(dá)到激勵(lì)相容的政策建議。
[Abstract]:Risk-based audit has been widely used in the international "five", but the independent audit industry in China as a whole is still in the stage of system-based audit, and a large number of accounting firms even follow the accounting basic audit model.Why can't the risk-based audit model be widely used in the domestic independent audit industry?The main reason is that the research on the risk-based audit model in the domestic theoretical circle is a mere formality, which is far from the practical requirement.Under the risk-based audit model,The "demand-orientation" of the current domestic audit theory, which mainly aims to meet the social needs, is embodied in the concept of social demand (appropriate audit opinion) and audit risk ("the possibility of issuing inappropriate audit opinion")."Energy") is directly linked.The current audit risk model (audit risk = inherent risk 脳 control risk 脳 check risk) is essentially the possibility of "material misstatement or omission that the auditor fails to detect in the accounting statements after the end of the audit behavior."Capability is "equivalent to" the possibility of issuing an inappropriate audit opinion "and then equivalent to audit risk,"The first equivalence is generally accepted because of its high equivalence, but the second equivalence is somewhat far-fetched.The risk-based audit model based on demand has a positive meaning to meet the social needs, but it has a fatal defect: it violates the risk identity of the audit subject.People are rational and self-interested. Considering the risk from the angle of "self-interest", the risk identification of audit subject should be the possibility of "loss", that is, the possibility of "not benefiting oneself".The equivalence between the audit subject "the possibility of issuing improper audit opinion" and the "possibility of loss" is different in different audit environments and different audit objects.In certain cases the two may not be equivalent at all.Due to the existence of this fatal defect, the current domestic demand oriented risk based audit model is not convincing for the practical value of audit practice (which is helpful to the audit subject's "self-interest").Thus hinders its comprehensive implementation in the audit practice.The supply-oriented risk-based audit model proposed in this paper is a risk-based audit model which aims at satisfying the "self-interest" demand of the audit body.On the premise of acknowledging the rationality of audit subject's "self-interest" motive, the author discusses the connotation of audit risk from the angle of audit subject's "self-interest" behavior motive, and constructs a risk model that accords with audit subject's risk feeling.So that the risk-based audit model can truly become the audit subject to pursue their own interests maximization tool.At the same time, the author also studies the opportunistic behavior of CPA, and puts forward some policy suggestions to achieve incentive compatibility.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：F239.0

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