發(fā)布時間：2018-05-15 21:36

  本文選題：風(fēng)險導(dǎo)向?qū)徲嫷漠a(chǎn)生 + 風(fēng)險導(dǎo)向?qū)徲嫷膶徲嬶L(fēng)險分析��； 參考：《江西財經(jīng)大學(xué)》2004年碩士論文

【摘要】：當(dāng)今世界，風(fēng)險無處不在，無時不有。社會經(jīng)濟環(huán)境的變化，使得世界范圍 內(nèi)針對注冊會計師職業(yè)的訴訟“爆炸”式地增長，注冊會汁師日漸成為一項具有 高度風(fēng)險的專門職業(yè)。在我國注冊會計師事業(yè)發(fā)展過程中，先后發(fā)生過很多震驚 全社會的審計案件。尤其是最近爆發(fā)的“銀廣夏”事件和“湖北立華”事件，使 注冊會計師行業(yè)的“職業(yè)聲譽”又一次受到重大打擊，使整個注冊會計師行業(yè)都 步入了“信譽寒冬”時代。面對高度風(fēng)險的社會環(huán)境，我國審計界目前廣泛采用 的制度導(dǎo)向?qū)徲嬆Ｊ交驇ろ棇?dǎo)向?qū)徲嬆Ｊ郊翰荒苓m應(yīng)形勢發(fā)展的需要。 西方國家自80年代以來興起了一種新型的審計模式一風(fēng)險導(dǎo)向?qū)徲�，運用新 技術(shù)、新方法預(yù)防和控制審計風(fēng)險，取得了一定的成果。無可置疑，風(fēng)險導(dǎo)向?qū)?計是一種能有效降低審計風(fēng)險的現(xiàn)代審計模式。然而21世紀(jì)之初，安然公司破產(chǎn) 案件揭開了美國審計業(yè)的“巨大黑洞”，被譽為審計界典范的國際會計公司之一安 達信公司最終難逃解體的命運。這使我們懷疑風(fēng)險導(dǎo)向?qū)徲嬍欠袷俏覀儑业淖?佳選擇呢? 由此，筆者專門針對風(fēng)險導(dǎo)向?qū)徲嫷睦碚擉w系及在我國運用的現(xiàn)狀、必要性 和局限性進行剖析，并探討在我國運用風(fēng)險導(dǎo)向?qū)徲嫷膶Σ邌栴}，希望能夠籍此 摸索出一條適合我國國情的風(fēng)險導(dǎo)向?qū)徲嫹椒�，有助于我國審計理論的研究和�?踐運用，有助于我國審計技術(shù)水平的提高，有助于會計師事務(wù)所的國際競爭。 本文共分四章： 第一章闡述了風(fēng)險導(dǎo)向?qū)徲嫷漠a(chǎn)生與理論基礎(chǔ)。審計模式依照審計目標(biāo)的改 變而不斷演進，依次經(jīng)歷了賬項導(dǎo)向?qū)徲�、制度�?dǎo)向?qū)徲嬇c風(fēng)險導(dǎo)向?qū)徲嬋A段， 風(fēng)險導(dǎo)向?qū)徲嬇c前二種審計模式相比具有五大優(yōu)越性。同時，指出風(fēng)險導(dǎo)向?qū)徲?的產(chǎn)生具有一定的理論基礎(chǔ)，包括風(fēng)險理論、重要性理論和方式理論。 第二章對風(fēng)險導(dǎo)向?qū)徲嫷膶徲嬶L(fēng)險進行了分析。首先對審計風(fēng)險的涵義進行 層層剖析，指出審計風(fēng)險的本質(zhì)特征是：審計主體承擔(dān)損失的可能性。其次基于 外界經(jīng)濟環(huán)境的變化而導(dǎo)致經(jīng)營風(fēng)險、報告風(fēng)險的增加，再加上審計風(fēng)險的最終 表現(xiàn)為承擔(dān)法律責(zé)任，筆者提出新的審計風(fēng)險模型：審計風(fēng)險=(經(jīng)營風(fēng)險+固有 風(fēng)險x控制風(fēng)險x檢查風(fēng)險十報告風(fēng)險)x法律風(fēng)險。根據(jù)審計風(fēng)險模型，對各風(fēng) 險要素進行剖析，先從外圍大的經(jīng)營環(huán)境出發(fā)，考慮企業(yè)所面臨的各種風(fēng)險因素， 確定總的審計風(fēng)險水平，再對固有風(fēng)險、控制風(fēng)險進行評估，最后確定可接受的 檢查風(fēng)險水平，計算確定實質(zhì)性測試的樣本量。 第三章介紹了風(fēng)險導(dǎo)向?qū)徲嫷幕境绦蚝头椒ā?第四章在前幾章對風(fēng)險導(dǎo)向?qū)徲嬂碚擉w系的總體描述下，結(jié)合我國實際情況， 說明我國目前的審計模式及存在的問題，，指出風(fēng)險導(dǎo)向?qū)徲嬙谖覈倪\用具有一 定的必要性，同時指出風(fēng)險導(dǎo)向?qū)徲嫹椒ǖ倪\用存在一定的局限性。而如何保證 風(fēng)險導(dǎo)向?qū)徲嬙谖覈倪\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)境及其推廣運用等方面進行了相關(guān)的對策探討。
[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】：江西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：F239.2

【引證文獻】

相關(guān)碩士學(xué)位論文 前2條

1 胡慧;現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷睦碚摽蚣芗捌鋺?yīng)用研究[D];四川大學(xué);2006年

2 杭思源;風(fēng)險導(dǎo)向?qū)徲嬙谖覈鴩鴥?nèi)會計師事務(wù)所運用現(xiàn)狀的調(diào)查和分析[D];復(fù)旦大學(xué);2008年

本文編號：1894062