本文選題：風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生 + 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的審計(jì)風(fēng)險(xiǎn)分析��； 參考：《江西財(cái)經(jīng)大學(xué)》2004年碩士論文

【摘要】：當(dāng)今世界，風(fēng)險(xiǎn)無(wú)處不在，無(wú)時(shí)不有。社會(huì)經(jīng)濟(jì)環(huán)境的變化，使得世界范圍 內(nèi)針對(duì)注冊(cè)會(huì)計(jì)師職業(yè)的訴訟“爆炸”式地增長(zhǎng)，注冊(cè)會(huì)汁師日漸成為一項(xiàng)具有 高度風(fēng)險(xiǎn)的專(zhuān)門(mén)職業(yè)。在我國(guó)注冊(cè)會(huì)計(jì)師事業(yè)發(fā)展過(guò)程中，先后發(fā)生過(guò)很多震驚 全社會(huì)的審計(jì)案件。尤其是最近爆發(fā)的“銀廣夏”事件和“湖北立華”事件，使 注冊(cè)會(huì)計(jì)師行業(yè)的“職業(yè)聲譽(yù)”又一次受到重大打擊，使整個(gè)注冊(cè)會(huì)計(jì)師行業(yè)都 步入了“信譽(yù)寒冬”時(shí)代。面對(duì)高度風(fēng)險(xiǎn)的社會(huì)環(huán)境，我國(guó)審計(jì)界目前廣泛采用 的制度導(dǎo)向?qū)徲?jì)模式或帳項(xiàng)導(dǎo)向?qū)徲?jì)模式己不能適應(yīng)形勢(shì)發(fā)展的需要。 西方國(guó)家自80年代以來(lái)興起了一種新型的審計(jì)模式一風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)，運(yùn)用新 技術(shù)、新方法預(yù)防和控制審計(jì)風(fēng)險(xiǎn)，取得了一定的成果。無(wú)可置疑，風(fēng)險(xiǎn)導(dǎo)向?qū)?計(jì)是一種能有效降低審計(jì)風(fēng)險(xiǎn)的現(xiàn)代審計(jì)模式。然而21世紀(jì)之初，安然公司破產(chǎn) 案件揭開(kāi)了美國(guó)審計(jì)業(yè)的“巨大黑洞”，被譽(yù)為審計(jì)界典范的國(guó)際會(huì)計(jì)公司之一安 達(dá)信公司最終難逃解體的命運(yùn)。這使我們懷疑風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是否是我們國(guó)家的最 佳選擇呢? 由此，筆者專(zhuān)門(mén)針對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論體系及在我國(guó)運(yùn)用的現(xiàn)狀、必要性 和局限性進(jìn)行剖析，并探討在我國(guó)運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的對(duì)策問(wèn)題，希望能夠籍此 摸索出一條適合我國(guó)國(guó)情的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法，有助于我國(guó)審計(jì)理論的研究和實(shí) 踐運(yùn)用，有助于我國(guó)審計(jì)技術(shù)水平的提高，有助于會(huì)計(jì)師事務(wù)所的國(guó)際競(jìng)爭(zhēng)。 本文共分四章： 第一章闡述了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生與理論基礎(chǔ)。審計(jì)模式依照審計(jì)目標(biāo)的改 變而不斷演進(jìn)，依次經(jīng)歷了賬項(xiàng)導(dǎo)向?qū)徲?jì)、制度導(dǎo)向?qū)徲?jì)與風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)三階段， 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)與前二種審計(jì)模式相比具有五大優(yōu)越性。同時(shí)，指出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) 的產(chǎn)生具有一定的理論基礎(chǔ)，包括風(fēng)險(xiǎn)理論、重要性理論和方式理論。 第二章對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的審計(jì)風(fēng)險(xiǎn)進(jìn)行了分析。首先對(duì)審計(jì)風(fēng)險(xiǎn)的涵義進(jìn)行 層層剖析，指出審計(jì)風(fēng)險(xiǎn)的本質(zhì)特征是：審計(jì)主體承擔(dān)損失的可能性。其次基于 外界經(jīng)濟(jì)環(huán)境的變化而導(dǎo)致經(jīng)營(yíng)風(fēng)險(xiǎn)、報(bào)告風(fēng)險(xiǎn)的增加，再加上審計(jì)風(fēng)險(xiǎn)的最終 表現(xiàn)為承擔(dān)法律責(zé)任，筆者提出新的審計(jì)風(fēng)險(xiǎn)模型：審計(jì)風(fēng)險(xiǎn)=(經(jīng)營(yíng)風(fēng)險(xiǎn)+固有 風(fēng)險(xiǎn)x控制風(fēng)險(xiǎn)x檢查風(fēng)險(xiǎn)十報(bào)告風(fēng)險(xiǎn))x法律風(fēng)險(xiǎn)。根據(jù)審計(jì)風(fēng)險(xiǎn)模型，對(duì)各風(fēng) 險(xiǎn)要素進(jìn)行剖析，先從外圍大的經(jīng)營(yíng)環(huán)境出發(fā)，考慮企業(yè)所面臨的各種風(fēng)險(xiǎn)因素， 確定總的審計(jì)風(fēng)險(xiǎn)水平，再對(duì)固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)進(jìn)行評(píng)估，最后確定可接受的 檢查風(fēng)險(xiǎn)水平，計(jì)算確定實(shí)質(zhì)性測(cè)試的樣本量。 第三章介紹了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的基本程序和方法。 第四章在前幾章對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論體系的總體描述下，結(jié)合我國(guó)實(shí)際情況， 說(shuō)明我國(guó)目前的審計(jì)模式及存在的問(wèn)題，，指出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)的運(yùn)用具有一 定的必要性，同時(shí)指出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法的運(yùn)用存在一定的局限性。而如何保證 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)的運(yùn)用呢?本文則從準(zhǔn)則制定、人員培訓(xùn)、公司治理、事務(wù) 所管理、法制環(huán)境及其推廣運(yùn)用等方面進(jìn)行了相關(guān)的對(duì)策探討。
[Abstract]:In today ' s world , the risks are everywhere , and there is no time to change the social and economic environment , which makes the world wide








In the case of the " explosion " of the lawsuit against the CPA profession , the registered juice teacher has become more and more








In the course of the development of China ' s registered accountant , there have been a lot of shock .








All - society audit cases , especially the recent events of " Yin Guang Xia " and " Hubei Lihua " , make








The " professional reputation " of the CPA profession has been hit again and again , making the whole registered accountant industry








In the era of " reputation cold and winter " , our country ' s audit circle is widely adopted in the face of the social environment with high risk .








The system - oriented audit mode or the account - oriented audit model can not meet the needs of the development of the situation .








Since the 1980s , western countries have developed a new type of audit mode , a risk - oriented audit and a new application of new auditing model .








Technology , new methods to prevent and control audit risks , have achieved certain results , no doubt , risk - oriented trial








It is a modern auditing model that can effectively reduce the audit risk . However , in the beginning of the 21st century , the company went bankrupt








The case has uncovered the " huge black hole " of the United States audit industry , one of the international accounting firms that have been hailed as an example of the auditing world .








We suspect that the risk - oriented audit is the most important part of our country








how do you choose ?








Therefore , the writer is devoted to the theory system of risk - oriented audit and the current situation and necessity of application in China .








This paper analyzes the limitations and discusses the countermeasures of using risk - oriented audit in China .








This paper finds out a risk - oriented audit method suitable for our country ' s national conditions , which is helpful to the research and implementation of our country ' s audit theory .








The practice of practice helps to improve the level of audit technology in our country , which can help the international competition of accounting firms .








This article is divided into four chapters :








The first chapter expounds the generation and the theoretical basis of the risk - oriented audit . The audit mode is based on the reform of audit objectives








in turn , we have experienced three stages of account - oriented audit , system - oriented audit and risk - oriented audit ,








The risk - oriented audit has five advantages over the first two audit modes . At the same time , the risk - oriented audit is pointed out .








It has a certain theoretical basis , including risk theory , importance theory and mode theory .








In the second chapter , the audit risk of risk - oriented audit is analyzed . First , the definition of audit risk is carried out .








At the same time , it points out that the essential characteristic of the audit risk is that the audit subject bears the possibility of loss .








Changes in external economic environment result in operational risk , increased risk of reporting , and final audit risk








The author puts forward a new audit risk model : audit risk = ( business risk + inherent )


























Risk x Control Risk x Check Risk X ( Risk of Reporting ) x Legal Risk . Based on the audit risk model , the wind








The risk factors are analyzed , and the risk factors faced by the enterprises are taken into consideration firstly , starting from the large - scale business environment .








Determine the total audit risk level , assess the inherent risks , control risks , and finally determine acceptable risk








Check the risk level to calculate the sample size for the actual test .








The third chapter introduces the basic procedure and method of risk - oriented audit .








In the fourth chapter , under the general description of the theory system of risk - oriented audit , in the first few chapters , combining with the actual situation of our country ,








This paper illustrates the current audit mode and existing problems in our country , and points out that the application of risk - oriented audit in our country has one








At the same time , it is pointed out that the application of risk - oriented audit method has some limitations .








The application of risk - oriented audit in our country ? This paper is based on the criterion , personnel training , corporate governance and affairs .








The related countermeasures are discussed in the aspects of management , legal environment and its popularization and application .

【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類(lèi)號(hào)】：F239.2

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 胡慧;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論框架及其應(yīng)用研究[D];四川大學(xué);2006年

2 杭思源;風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)國(guó)內(nèi)會(huì)計(jì)師事務(wù)所運(yùn)用現(xiàn)狀的調(diào)查和分析[D];復(fù)旦大學(xué);2008年

本文編號(hào)：1894062