本文選題：審計模式 + 制度基礎(chǔ)審計��； 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2005年碩士論文

【摘要】：隨著安達(dá)信等審計失敗事件的連續(xù)爆發(fā),風(fēng)險導(dǎo)向?qū)徲嬜鳛橐环N重要的審計理念和方法,受到行業(yè)內(nèi)外新的關(guān)注。后安然時代審計理論界和實務(wù)界大量研究與風(fēng)險導(dǎo)向?qū)徲嬒嚓P(guān)的問題,并有一定的成果。審計模式已發(fā)展至現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬰A段。如果對制度基礎(chǔ)審計和風(fēng)險導(dǎo)向?qū)徲嫑]有作比較研究,我們就很難對它們形成正確和全面的認(rèn)識,更談不上吸收和借鑒。因此,只有及時根據(jù)變化了的情況進(jìn)行深入的比較研究,才能滿足我國面向21世紀(jì)審計發(fā)展和審計教育等方面不斷吸收國際先進(jìn)經(jīng)驗的客觀需要。 本文在了解國內(nèi)外審計理論和審計實踐現(xiàn)狀的基礎(chǔ)上,利用系統(tǒng)、比較、演繹、分析等研究方法,對制度基礎(chǔ)審計和風(fēng)險導(dǎo)向?qū)徲嬤M(jìn)行了比較研究,以了解兩種審計模式的異同。 根據(jù)論文所要研究的問題,本文分為引言部分和正文包括的四個部分。 “引言”部分主要介紹論文的研究背景、研究意義、研究范圍和目標(biāo)、研究思路和創(chuàng)新及論文的不足與今后的努力等內(nèi)容。 本論文的正文包括以下四部分內(nèi)容: 第1部分“審計模式變遷和風(fēng)險導(dǎo)向?qū)徲嬇d起”,主要介紹了三種審計模式的涵義、基本特征和局限性。 第2部分“風(fēng)險導(dǎo)向?qū)徲嬜钚掳l(fā)展及幾個相關(guān)問題說明”介紹了現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷漠a(chǎn)生背景、基本特征和對我國獨(dú)立審計準(zhǔn)則建設(shè)的影響及影響風(fēng)險導(dǎo)向?qū)徲媽嵤┬Ч膸讉�相關(guān)問題。 第3部分“制度基礎(chǔ)審計與風(fēng)險導(dǎo)向?qū)徲嫷谋容^”,從審計模式的產(chǎn)生背景、指導(dǎo)思想、審計目標(biāo)和范圍、對內(nèi)部控制的理解、審計資源分配盲目性程度及審計程序和方法等方面對二者進(jìn)行了系統(tǒng)的比較,以客觀、科學(xué)地反映兩種審計模式的全貌。 第4部分“結(jié)論及啟示”,通過對制度基礎(chǔ)審計和風(fēng)險導(dǎo)向?qū)徲嬤M(jìn)行深入而廣泛的比較,我們可以看到兩種模式各有優(yōu)缺點和適用范圍。我們應(yīng)取長補(bǔ)短,不斷完善審計模式,并根據(jù)被審計單位的情況靈活地搭配審計程序和方法,努力降低審計風(fēng)險,提高審計效果和效率。
[Abstract]:With the continuous outbreak of audit failure events such as Andersen risk-oriented audit as an important audit concept and method has received new attention both inside and outside the industry. In the post-Enron era, a lot of problems related to risk-oriented audit have been studied in the field of audit theory and practice, and some achievements have been made. The audit mode has developed to the stage of modern risk-oriented audit. If there is no comparative study on institutional auditing and risk-oriented auditing, it is difficult for us to form a correct and comprehensive understanding of them, let alone absorb and draw lessons from them. Therefore, only by carrying out in-depth comparative research according to the changed situation in time can we meet the objective needs of absorbing international advanced experience in auditing development and auditing education in our country in the 21st century. On the basis of understanding the current situation of audit theory and practice at home and abroad, this paper makes a comparative study on system based audit and risk oriented audit by using systematic, comparative, deductive, analytical and other research methods. In order to understand the similarities and differences between the two audit models. According to the problems to be studied, this paper is divided into four parts: the introduction and the text. The introduction mainly introduces the research background, research significance, research scope and goal, research ideas and innovation, the deficiency of the paper and the future efforts. The text of this thesis includes the following four parts: The first part, "the change of audit mode and the rise of risk-based audit", mainly introduces the meaning, basic characteristics and limitation of three kinds of audit modes. The second part, "the latest development of risk-based audit and several related problem notes", introduces the background of modern risk-based audit. The basic characteristics and the influence on the construction of independent auditing standards in China and some related problems affecting the implementation effect of risk-oriented audit. The third part "the comparison between system-based audit and risk-based audit", from the background of audit mode, guiding ideology, audit objectives and scope, understanding of internal control, The blind degree of audit resource allocation and audit procedure and method are systematically compared in order to objectively and scientifically reflect the overall picture of the two audit modes. The fourth part "conclusion and inspiration", through the in-depth and extensive comparison between the institutional basic audit and the risk-oriented audit, we can see that the two models have their own advantages and disadvantages and the scope of application. We should learn from each other and perfect the audit mode continuously. According to the situation of the audited units, we should flexibly match the audit procedures and methods to reduce the audit risk and improve the audit effect and efficiency.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 朱志軍;基于ERP的審計風(fēng)險模型應(yīng)用研究[D];哈爾濱工業(yè)大學(xué);2006年

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本文編號：1948525