【摘要】：國際會(huì)計(jì)師聯(lián)合會(huì)下屬的國際審計(jì)準(zhǔn)則委員會(huì)于2003年10月發(fā)布了三個(gè)新的國際審計(jì)風(fēng)險(xiǎn)準(zhǔn)則，并從2004年12月15日開始執(zhí)行。中國注冊會(huì)計(jì)師協(xié)會(huì)也于2004年10月對已修訂的新審計(jì)風(fēng)險(xiǎn)準(zhǔn)則在全國范圍內(nèi)征求意見，計(jì)劃于今年年內(nèi)正式發(fā)布。這些舉動(dòng)使得現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)這種重要的審計(jì)理念和模式，受到行業(yè)內(nèi)外的普遍關(guān)注，我國的獨(dú)立審計(jì)實(shí)務(wù)也將向現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式轉(zhuǎn)變。本文通過搜集國內(nèi)外大量的文獻(xiàn)資料，對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的相關(guān)問題進(jìn)行了分析與探討，期望能夠推動(dòng)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在我國審計(jì)實(shí)踐中的應(yīng)用，促進(jìn)我國獨(dú)立審計(jì)事業(yè)的發(fā)展。 本文共分為四大部分： 第一部分：審計(jì)模式的演變及現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生。首先介紹審計(jì)模式的演進(jìn)過程，在此基礎(chǔ)上分析現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生背景。 第二部分：現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的審計(jì)風(fēng)險(xiǎn)模型及審計(jì)流程。主要介紹了審計(jì)風(fēng)險(xiǎn)的含義，傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型的缺陷，現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的審計(jì)風(fēng)險(xiǎn)模型的基本形式及其理論進(jìn)步，并在全面分析現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的基礎(chǔ)上闡述了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的審計(jì)流程。 第三部分：現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式的內(nèi)涵分析。本部分從分析兩種審計(jì)模式的主要區(qū)別入手，對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的內(nèi)涵進(jìn)行分析。 第四部分：現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國的適用性分析。這是文章重點(diǎn)闡述的部分。主要分析了我國開展現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的必要性及主要障礙，最后對針對我國的實(shí)際情況如何更好地開展現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)提出了建議和對策。 作為一種新的審計(jì)模式，現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)已經(jīng)在理論與實(shí)務(wù)中體現(xiàn)了它的科學(xué)性與有效性，我們應(yīng)該積極地研究和學(xué)習(xí)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論與方法，結(jié)合我國的實(shí)際情況逐步完善實(shí)施環(huán)境，，使其更好的為我國獨(dú)立審計(jì)事業(yè)服務(wù)。
[Abstract]:The International auditing Standards Committee of IFAC issued three new international auditing risk standards in October 2003 and implemented them on December 15, 2004. The China Institute of Certified Public Accountants (CPAs) also solicited comments on the revised new auditing risk guidelines nationwide in October 2004 and plans to issue them formally within this year. These actions make modern risk-based audit, an important audit concept and model, the general concern within and outside the industry, the independent audit practice in China will also change to the modern risk-oriented audit mode. This paper analyzes and discusses the related problems of modern risk-oriented audit by collecting a large amount of literature data at home and abroad, hoping to promote the application of modern risk-oriented audit mode in our country's audit practice. To promote the development of independent auditing in China. This paper is divided into four parts: the first part: the evolution of audit mode and the emergence of modern risk-oriented audit. This paper first introduces the evolution of audit mode, and then analyzes the background of modern risk-oriented audit. The second part: the audit risk model and audit process of modern risk-oriented audit. This paper mainly introduces the meaning of audit risk, the defects of traditional audit risk model, the basic form of modern risk-oriented audit risk model and its theoretical progress. On the basis of comprehensive analysis of modern audit risk model, this paper expounds the audit process of modern risk-oriented audit. The third part: the connotation analysis of modern risk-oriented audit mode. This part analyzes the connotation of modern risk-oriented audit by analyzing the main differences between the two kinds of audit modes. The fourth part: the applicability analysis of modern risk-oriented audit in our country. This is the important part of the article. This paper mainly analyzes the necessity and main obstacles of carrying out modern risk-oriented audit in China, and finally puts forward some suggestions and countermeasures on how to carry out modern risk-based audit better in view of the actual situation in our country. As a new audit mode, modern risk-oriented audit has reflected its scientific and effective in theory and practice. We should actively study and study the theory and method of modern risk-based audit. According to the actual situation of our country, the implementation environment should be perfected step by step to make it better serve for the independent audit of our country.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2005
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 韓俊峰;;審計(jì)風(fēng)險(xiǎn)模型演進(jìn)研究[J];經(jīng)濟(jì)師;2011年10期

2 吉偉莉;;從審計(jì)風(fēng)險(xiǎn)模型的演進(jìn)透視現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)[J];財(cái)會(huì)研究;2007年12期

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