本文選題：審計風(fēng)險　切入點：審計風(fēng)險模型　出處：《重慶大學(xué)》2004年碩士論文

【摘要】：隨著經(jīng)濟的發(fā)展,注冊會計師審計領(lǐng)域面臨著與其它經(jīng)濟領(lǐng)域同樣的問題:市場競爭的加劇,促使會計師事務(wù)所的邊際收益不斷地下降。會計師事務(wù)所為了能在審計市場上保持自己的一席之地,要么努力提高效率,降低審計成本,要么與客戶保持一種“非正�！钡年P(guān)系。因為,在一定的有序經(jīng)濟條件下,審計費用的增加是困難的。為了生存和發(fā)展,審計人員只能把目光轉(zhuǎn)向了前兩者,這使得審計人員面臨很大的審計風(fēng)險。 論文主要包括五個部分:第一部分介紹了一些與審計風(fēng)險相關(guān)的概念性問題;第二部分介紹了審計風(fēng)險模型,介紹了審計風(fēng)險模型的不斷完善,和在我國目前的情況下,審計風(fēng)險模型的應(yīng)用和重建;第三部分介紹了對審計風(fēng)險和審計風(fēng)險各因素的定量分析問題;第四部分則用博弈論的方法分析了注冊會計師和企業(yè)管理當局以及與監(jiān)管當局之間的相互關(guān)系;論文的最后主體部分是對注冊會計師的審計意見出具情況進行了實證分析。 本文首先從審計規(guī)范研究出發(fā),對審計風(fēng)險的三要素進行深入的剖析,對審計風(fēng)險因素之間及其與其它因素之間的關(guān)系進行了一一分析,使我們認識到對審計風(fēng)險的各因素評價的重要性,因為這些因素直接影響到了注冊會計師是否面臨更大或更小的審計風(fēng)險。因此,對這些風(fēng)險的計量確定就變得相當重要了,而把審計風(fēng)險模型運用到審計風(fēng)險各因素的計量中,能為注冊會計師降低審計風(fēng)險提供一個較為可靠的方法,因為審計風(fēng)險模型已得到了不斷的完善和眾人的認可。 博弈論是研究決策主體的行為發(fā)生相互作用時的決策以及這種決策的均衡問題,也就是說,研究一個主體的選擇受到其它主體選擇的影響,而且反過來影響到其它主體選擇時的決策問題和均衡問題。審計風(fēng)險就是注冊會計師、企業(yè)管理當局和股東幾方博弈的結(jié)果。我們對注冊會計師與管理當局及與監(jiān)管機構(gòu)之間的相互關(guān)系進行了博弈分析,對影響它們行動選擇的因素進行了較為深入的分析。結(jié)果表明,注冊會計師出具不實審計意見有其深刻的社會問題,如公司治理結(jié)構(gòu)存在缺陷,監(jiān)管機構(gòu)處罰力度不夠。因此,必須要從這幾方面進行入手,以使注冊會計師理性地出具審計意見,降低審計風(fēng)險。 接著本文主要是對注冊會計師出具的審計意見情況進行了實證分析,從注冊會計師出具的非標準無保留審計意見可以體現(xiàn)出注冊會計師對審計風(fēng)險的重視程度,因此是審計風(fēng)險的一個很好的替代指標。本文對從1997～2000年之間的審計意見的出具情況的分析,結(jié)果表明我國會計師事務(wù)所的審計風(fēng)險意識在逐步增強,而且“十大”事務(wù)所的審計風(fēng)險意識要強于“非十大”,但與國際“四大”相比,還是要 WP=5 遜一籌。但是由于“十大”的審計風(fēng)險意識強于“非十大”,因此導(dǎo)致了“十大”遭客戶特別是被出具了非標準無保留審計意見的客戶解雇的概率大大高于“非十大”,從而也導(dǎo)致了其市場份額的降低,這樣的一個最終結(jié)果就是我國很難有大型會計師事務(wù)所的出現(xiàn),而這也不利于會計師事務(wù)所規(guī)模經(jīng)濟的產(chǎn)生。 論文的最后一部分主要是根據(jù)前文分析的結(jié)論,針對我國目前的一些現(xiàn)狀,從理論上提出了一些改進措施。而如果真正能做到的話,對降低注冊會計師的審計風(fēng)險將有很大的幫助。
[Abstract]:With the development of economy , the CPA auditing field is faced with the same problems as other economic fields : the intensification of market competition and the continuous decline of the marginal income of the accounting firm . In order to maintain its own place in the audit market , it is difficult to improve the efficiency , reduce the cost of the audit , or maintain a " abnormal " relationship with the customer . For the survival and development , the auditors can only turn their eyes to the former two , which makes the auditors face a great risk of audit .








The thesis mainly includes five parts : the first part introduces some conceptual problems related to audit risk , the second part introduces the audit risk model , introduces the application and reconstruction of audit risk model , and analyzes the relationship between the CPA and the enterprise management authority and the supervisory authority in the third part .








First , from the study of auditing standard , the three factors of audit risk are deeply analyzed , and the relationship between audit risk factors and other factors is analyzed . Therefore , it is very important to determine the risk factors . Therefore , it is very important to apply audit risk model to the measurement of audit risk factors . Therefore , it can provide a more reliable method for CPA to reduce audit risk , because audit risk model has been perfected and accepted by the people .








The game theory is to study the decision - making in the interaction of the behavior of the decision - making body and the equilibrium problem of the decision - making , that is to say , the choice of a subject is influenced by other subject selection and in turn affects the decision - making problem and the equilibrium problem when the other subjects choose .








This paper makes an empirical analysis on the audit opinions issued by certified accountants . The non - standard unqualified audit opinions issued by certified accountants can reflect the importance of CPA to audit risk , so it is a good substitute indicator of audit risk .

















WP=5









But since the " ten big " audit risk consciousness is stronger than " non - ten big " , the probability of " ten big " customers , especially those who have been issued the non - standard unqualified audit opinion , is much higher than " non - decade " , which leads to the decrease of its market share , which is the result of the large accounting firm in our country , which is not conducive to the scale economy of the accounting firm .








The last part of this paper is based on the conclusion of the previous analysis , aiming at some current situation in our country , some improvement measures are put forward from the theory , and if the true can be done , it will be helpful to reduce the audit risk of CPA .

【學(xué)位授予單位】：重慶大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.43

【引證文獻】

相關(guān)碩士學(xué)位論文 前4條

1 柳艷秋;注冊會計師審計風(fēng)險形成機理與控制對策研究[D];哈爾濱工程大學(xué);2010年

2 王瑩;虛擬企業(yè)審計風(fēng)險評估研究[D];陜西師范大學(xué);2011年

3 史冬梅;我國注冊會計師審計風(fēng)險及其防范研究[D];哈爾濱工程大學(xué);2006年

4 李雁;企業(yè)并購中的審計風(fēng)險及其影響因素分析[D];湖南師范大學(xué);2010年

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本文編號：1710649