本文選題：非持續(xù)經(jīng)營風(fēng)險 + 審計判斷��； 參考：《湖南大學(xué)》2006年碩士論文

【摘要】： 本文以中國獨(dú)立審計市場為背景,站在會計師事務(wù)所和審計人員的角度,以上市公司非持續(xù)經(jīng)營的審計判斷為核心,主要運(yùn)用規(guī)范研究方法,首先系統(tǒng)研究上市公司非持續(xù)經(jīng)營風(fēng)險審計判斷的價值與意義,接著討論上市公司非持續(xù)經(jīng)營判斷審計方法,最后分析與此有關(guān)的若干現(xiàn)實問題與對策。本文的主要觀點(diǎn)與創(chuàng)新在于:(1)通過對兩種現(xiàn)代主要獨(dú)立審計模式的比較得出,風(fēng)險導(dǎo)向?qū)徲嫴粌H繼承了制度基礎(chǔ)審計的優(yōu)點(diǎn),而且能夠更好地把握審計風(fēng)險,因此更符合時代要求。另外,對上市公司非持續(xù)經(jīng)營風(fēng)險的忽略嚴(yán)重?fù)p害了利益相關(guān)者的權(quán)益,并導(dǎo)致審計失敗和“訴訟爆炸”。事實上,這恰恰是首要的審計風(fēng)險點(diǎn)。獨(dú)立審計應(yīng)汲取教訓(xùn),重新認(rèn)識非持續(xù)經(jīng)營風(fēng)險,并給予足夠的重視;(2)對上市公司的非持續(xù)經(jīng)營風(fēng)險進(jìn)行職業(yè)判斷給一般經(jīng)驗的注冊會計師出了難題。對此,會計師事務(wù)所應(yīng)建立功能強(qiáng)大的客戶數(shù)據(jù)庫并配備功能強(qiáng)大的數(shù)據(jù)分析工具,以備判斷的需要。注冊會計師應(yīng)當(dāng)充實相關(guān)的知識儲備,而對非持續(xù)經(jīng)營審計判斷的投入還將帶來審計聲譽(yù)的建立和更多增值業(yè)務(wù);(3)在非持續(xù)經(jīng)營審計判斷中,充分借用成熟的財務(wù)預(yù)警技術(shù)是審計師規(guī)避審計風(fēng)險、保證審計質(zhì)量的技術(shù)基礎(chǔ),并在技術(shù)借用中有相關(guān)的改進(jìn);(4)在以上研究的基礎(chǔ)上我們進(jìn)一步分析若干相關(guān)現(xiàn)實問題,并對應(yīng)提出了一些對策和建議,如完善相關(guān)法律法規(guī)、建立獨(dú)立審計市場的聲譽(yù)機(jī)制以及加強(qiáng)非持續(xù)經(jīng)營審計人才的培養(yǎng)等。
[Abstract]:Taking the independent audit market of China as the background, this paper stands at the perspective of the accounting firms and auditors, taking the audit judgment of the non sustainable management of the listed companies as the core, mainly using the normative research method, and first systematically studies the value and significance of the audit judgment of the non sustainable management risk of the listed companies, and then discusses the non sustainable management of the listed companies. The main points and innovations of this paper are as follows: (1) through the comparison of the two modern main independent audit modes, the risk oriented audit not only inherits the advantages of the system basic audit, but also can better grasp the audit risk, so it is more in line with the times. In addition, the neglect of the non continuous operating risk of the listed companies seriously damages the interests of the stakeholders, and leads to the failure of the audit and the "litigation explosion". In fact, this is precisely the primary audit risk point. The independent audit should draw lessons from the non sustainable management of the wind insurance and give sufficient attention to the listed company; (2) to the listed company The professional judgment of non - continuing business risks is a difficult problem for the general experienced CPA. In this case, the accounting firm should establish a powerful customer database and equipped with a powerful data analysis tool to meet the needs of judgment. CPA should enrich the related knowledge reserve and judge the non sustainable audit. Investment will also bring about the establishment of audit reputation and more value-added services; (3) in the judgment of non sustainable management, full use of mature financial early warning technology is the technical basis for auditors to avoid audit risks and guarantee audit quality, and there are related improvements in technical borrowing. (4) we further analyze some of the above research. Some countermeasures and suggestions are put forward, such as perfecting relevant laws and regulations, establishing the reputation mechanism of independent audit market, and strengthening the training of non sustainable management audit personnel.

【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 馮曉羽;上市公司持續(xù)經(jīng)營審計意見市場反應(yīng)的研究[D];天津財經(jīng)大學(xué);2011年

2 蘇延春;審計職業(yè)判斷、持續(xù)經(jīng)營不確定性與判斷質(zhì)量檢驗[D];安徽工業(yè)大學(xué);2009年

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本文編號：1828419