【摘要】：隨著審計(jì)基礎(chǔ)由賬項(xiàng)基礎(chǔ)發(fā)展到風(fēng)險(xiǎn)控制基礎(chǔ),審計(jì)方法由詳細(xì)審計(jì)發(fā)展到以內(nèi)部控制為基礎(chǔ)的抽樣審計(jì),審計(jì)風(fēng)險(xiǎn)便不可避免的發(fā)生了。如何控制審計(jì)風(fēng)險(xiǎn)以及什么樣的審計(jì)風(fēng)險(xiǎn)可以接受便成了世界性的研究課題。我國(guó)在計(jì)劃經(jīng)濟(jì)時(shí)期,不存在審計(jì)風(fēng)險(xiǎn)的概念,但當(dāng)歷史的車輪進(jìn)入九十年代,審計(jì)風(fēng)險(xiǎn)也終于走上了臺(tái)前。 在這種社會(huì)大環(huán)境下,對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行研究不僅具有十分重要的理論意義,而且還具有無(wú)法替代的現(xiàn)實(shí)意義。總體而言本文對(duì)審計(jì)風(fēng)險(xiǎn)的研究可以分成以下幾個(gè)部分:首先通過(guò)對(duì)國(guó)內(nèi)外幾起重大審計(jì)事件的剖析揭示出本文的現(xiàn)實(shí)意義。其次是對(duì)審計(jì)風(fēng)險(xiǎn)的定性研究,作者從審計(jì)風(fēng)險(xiǎn)的定義、特征、本質(zhì)以及形成原因等方面論述了審計(jì)風(fēng)險(xiǎn),使讀者對(duì)審計(jì)風(fēng)險(xiǎn)有一個(gè)感性認(rèn)識(shí),這為量化審計(jì)風(fēng)險(xiǎn)做好了鋪墊。由于對(duì)審計(jì)風(fēng)險(xiǎn)的不同理解必然會(huì)導(dǎo)致審計(jì)風(fēng)險(xiǎn)計(jì)量結(jié)果的不同。因此審計(jì)風(fēng)險(xiǎn)的量化研究必須要以定性研究為基礎(chǔ)。再次是對(duì)審計(jì)風(fēng)險(xiǎn)的量化研究,在這一部分,作者首先用博弈論論證了審計(jì)風(fēng)險(xiǎn)并不是越小越好,從而糾正了將審計(jì)風(fēng)險(xiǎn)完全消滅的錯(cuò)誤觀點(diǎn)。理想的結(jié)果是將審計(jì)風(fēng)險(xiǎn)控制在一定的范圍,這必須借助于審計(jì)風(fēng)險(xiǎn)模型。然后,對(duì)現(xiàn)有審計(jì)風(fēng)險(xiǎn)模型加以分析修正,得出一個(gè)改進(jìn)的審計(jì)風(fēng)險(xiǎn)模型,并通過(guò)綜合模糊評(píng)價(jià)法利用改進(jìn)后的審計(jì)風(fēng)險(xiǎn)模型計(jì)算出審計(jì)風(fēng)險(xiǎn)。最后介紹了審計(jì)風(fēng)險(xiǎn)的管理;審計(jì)風(fēng)險(xiǎn)控制等內(nèi)容,最終引出控制審計(jì)風(fēng)險(xiǎn)的具體措施:3e原則即教育、技術(shù)、環(huán)境。
[Abstract]:With the development of audit basis from accounting basis to risk control basis and audit method from detailed audit to sampling audit based on internal control audit risks inevitably occur. How to control audit risk and what kind of audit risk can be accepted has become a worldwide research topic. The concept of audit risk does not exist in China during the planned economy period, but when the historical wheel entered the 1990s, the audit risk finally stepped into the front stage. In this social environment, the study of audit risk not only has very important theoretical significance, but also has irreplaceable practical significance. In general, the research on audit risk can be divided into the following parts: firstly, through the analysis of several major audit events at home and abroad, this paper reveals the practical significance of this paper. The second part is the qualitative research on audit risk. The author discusses the audit risk from the definition, characteristics, essence and forming reasons of audit risk, which makes readers have a perceptual understanding of audit risk, which lays a good foundation for quantifying audit risk. Different understanding of audit risk will inevitably lead to different results of audit risk measurement. Therefore, the quantitative study of audit risk must be based on qualitative research. In this part, the author uses game theory to prove that the audit risk is not as small as possible, thus correcting the wrong view that audit risk is completely eliminated. The ideal result is to control the audit risk in a certain range, which must be based on the audit risk model. Then, the existing audit risk model is analyzed and modified, and an improved audit risk model is obtained, and the audit risk is calculated by using the improved audit risk model by comprehensive fuzzy evaluation method. Finally, this paper introduces the management of audit risk and the control of audit risk, and finally leads to the concrete measure of controlling audit risk: principle of "3e" that is education, technology and environment.
【學(xué)位授予單位】：哈爾濱理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.43

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 王瑩;虛擬企業(yè)審計(jì)風(fēng)險(xiǎn)評(píng)估研究[D];陜西師范大學(xué);2011年

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本文編號(hào)：2249713