本文選題：獨立審計風險 + 風險分析��； 參考：《合肥工業(yè)大學》2006年碩士論文

【摘要】：風險在審計的理論與實踐中再怎么強調(diào)也不過分,審計固有的風險屬性迫使得人們必須積極關(guān)注審計過程中的風險因素。隨著獨立審計的發(fā)展,審計風險評估占據(jù)風險管理的核心位置,將貫穿整個審計過程。目前,獨立審計風險的研究還停留在定性分析上,沒有專門的理論框架或指南為這些風險提供評估方法。如何定量分析審計風險,從而提高審計工作的整體水平己成為擺在我們面前的一個重要的課題。 論文首先從理論上分析獨立審計風險的最新發(fā)展,論證審計風險研究的必要性和緊迫性,并且深入比較中外審計職業(yè)界對審計風險的認識,確定本文的研究內(nèi)容;其次對審計風險的構(gòu)成要素進行分析,建立風險指標體系。重點在審計風險評估中引入模糊數(shù)學和概率理論,并應用模糊綜合評價法、概率風險評價法和審計風險模型相結(jié)合的方法探討期望審計風險、重大錯報風險、終極審計風險的定量求解,優(yōu)化和豐富了審計風險評估體系。一方面構(gòu)建審計風險研究的理論框架,另一方面發(fā)揚了數(shù)學方法在審計風險研究中的作用,為以后深入研究開辟了研究方向和切入點;最后通過真實的審計案例,結(jié)合審計風險評估體系的運用,剖析如何進行具體項目審計分析和評估,豐富了和完善了理論體系,使得本文的研究內(nèi)容具有可操作性,為審計實務提供借鑒。
[Abstract]:Risk can not be overemphasized in the theory and practice of audit. The inherent risk attributes of auditing compel people to pay more attention to the risk factors in the audit process. With the development of independent audit, audit risk assessment occupies the core position of risk management and will run through the whole audit process. At present, the study of independent audit risk On the qualitative analysis, there is no special theoretical framework or guide to provide evaluation methods for these risks. How to quantitatively analyze audit risk so as to improve the overall level of audit work has become an important issue in front of us.
The paper first analyzes the latest development of independent audit risk in theory, demonstrates the necessity and urgency of the research on audit risk, and compares the understanding of audit risk in the Chinese and foreign auditing profession and determines the content of the research. Secondly, it analyzes the elements of audit risk and establishes the risk index system. The emphasis is on the audit style. Fuzzy mathematics and probability theory are introduced in the risk assessment, and the method of fuzzy comprehensive evaluation, probability risk assessment and audit risk model are combined to explore the risk of expected audit, the risk of major misstatement, the quantitative solution of the ultimate audit risk, and the optimization and enrichment of the audit risk assessment system. On the one hand, the research of audit risk is constructed. On the other hand, it develops the role of mathematical methods in the research of audit risk, opens up the research direction and entry point for further research. Finally, through the actual audit cases and the application of the audit risk assessment system, it analyzes how to analyze and evaluate the specific project audit, enriches and improves the theoretical system. The research content of this paper is operable and provides reference for auditing practice.
【學位授予單位】：合肥工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.4

【引證文獻】

相關(guān)期刊論文 前1條

1 宋梅彥;;獨立審計風險研究[J];大眾商務;2010年08期

相關(guān)碩士學位論文 前6條

1 王桂蘭;基于案例推理的審計重大錯報風險評估研究[D];合肥工業(yè)大學;2007年

2 劉永娜;戰(zhàn)略系統(tǒng)審計程序設計及風險研究[D];大慶石油學院;2008年

3 林琳;以財務報告為目的的評估風險研究[D];河北農(nóng)業(yè)大學;2009年

4 李西媛;基于重大錯報風險的現(xiàn)代審計模型應用研究[D];蘭州理工大學;2009年

5 薛培玲;環(huán)境事項對財務報表審計的影響及對策研究[D];中國海洋大學;2009年

6 楊秋妹;基于SWOT法的企業(yè)環(huán)境管理風險評估問題研究[D];中國海洋大學;2009年

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本文編號：2023543