本文選題：審計(jì)模式 + 制度基礎(chǔ)審計(jì)�。� 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(jì)失敗事件的連續(xù)爆發(fā),風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)作為一種重要的審計(jì)理念和方法,受到行業(yè)內(nèi)外新的關(guān)注。后安然時(shí)代審計(jì)理論界和實(shí)務(wù)界大量研究與風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)相關(guān)的問(wèn)題,并有一定的成果。審計(jì)模式已發(fā)展至現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)階段。如果對(duì)制度基礎(chǔ)審計(jì)和風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)沒有作比較研究,我們就很難對(duì)它們形成正確和全面的認(rèn)識(shí),更談不上吸收和借鑒。因此,只有及時(shí)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(guó)面向21世紀(jì)審計(jì)發(fā)展和審計(jì)教育等方面不斷吸收國(guó)際先進(jìn)經(jīng)驗(yàn)的客觀需要。 本文在了解國(guó)內(nèi)外審計(jì)理論和審計(jì)實(shí)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(duì)制度基礎(chǔ)審計(jì)和風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)進(jìn)行了比較研究,以了解兩種審計(jì)模式的異同。 根據(jù)論文所要研究的問(wèn)題,本文分為引言部分和正文包括的四個(gè)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(jì)模式變遷和風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)興起”,主要介紹了三種審計(jì)模式的涵義、基本特征和局限性。 第2部分“風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)最新發(fā)展及幾個(gè)相關(guān)問(wèn)題說(shuō)明”介紹了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生背景、基本特征和對(duì)我國(guó)獨(dú)立審計(jì)準(zhǔn)則建設(shè)的影響及影響風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)實(shí)施效果的幾個(gè)相關(guān)問(wèn)題。 第3部分“制度基礎(chǔ)審計(jì)與風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的比較”,從審計(jì)模式的產(chǎn)生背景、指導(dǎo)思想、審計(jì)目標(biāo)和范圍、對(duì)內(nèi)部控制的理解、審計(jì)資源分配盲目性程度及審計(jì)程序和方法等方面對(duì)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(jì)模式的全貌。 第4部分“結(jié)論及啟示”,通過(guò)對(duì)制度基礎(chǔ)審計(jì)和風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)進(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(diǎn)和適用范圍。我們應(yīng)取長(zhǎng)補(bǔ)短,不斷完善審計(jì)模式,并根據(jù)被審計(jì)單位的情況靈活地搭配審計(jì)程序和方法,努力降低審計(jì)風(fēng)險(xiǎn),提高審計(jì)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(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：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(jì)風(fēng)險(xiǎn)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(hào)：1948525