【摘要】： 審計風險關系到我國民間審計事業(yè)的生存與發(fā)展。我國審計環(huán)境很差，執(zhí)業(yè)質(zhì)量低下，潛在的審計風險很高。隨著市場經(jīng)濟的完善，審計報告的影響越來越大，審計人員將面臨著較高的訴訟風險。并且審計風險因素日趨復雜，因此深入研究審計風險并制定防范措施具有重要的現(xiàn)實意義。 本文通過對會計報表審計目標的經(jīng)濟學分析引出審計風險，并界定本文所研究的審計風險是執(zhí)行整個審計業(yè)務中面臨的風險，包括客戶和環(huán)境因素造成的風險。其次，構(gòu)建審計風險模型，分析審計風險構(gòu)成要素，研究各構(gòu)成要素的評估方法。用模糊綜合評價方法評估總審計風險水平，用風險因素分析法評估固有風險水平，，用內(nèi)部控制評價法評估控制風險水平，用審計風險模型法評估檢查風險水平，并結(jié)合樂山電力股份有限公司2001年中報審計案例進行闡述。然后，運用博弈論方法，從注冊會計師與管理當局和注冊會計師與監(jiān)管機構(gòu)兩個方面，分別在無賄賂和有賄賂的條件下，對會計報表審計風險進行分析，研究現(xiàn)實中審計執(zhí)業(yè)人員是如何決策其所承受的審計風險以及影響其決策的因素。最后，根據(jù)我國民間審計現(xiàn)狀以及存在的問題，制定出具體的會計報表審計風險控制與防范措施。
[Abstract]:Audit risk is related to the existence and development of folk audit in China. Our country audit environment is very poor, the practice quality is low, the latent audit risk is very high. With the perfection of market economy, the influence of audit report is more and more great, and auditors will face higher litigation risk. And audit risk factors are becoming more and more complex, so it is of great practical significance to study audit risk and make preventive measures. Through the economic analysis of the audit objectives of the accounting statements, this paper draws the conclusion that the audit risk studied in this paper is the risk in the whole audit business, including the risk caused by the customer and environment factors. Secondly, it constructs the model of audit risk, analyzes the elements of audit risk, and studies the evaluation methods of each component. The total audit risk level is evaluated by fuzzy comprehensive evaluation method, inherent risk level is evaluated by risk factor analysis method, control risk level is evaluated by internal control evaluation method, and check risk level is evaluated by audit risk model method. And combined with Leshan Electric Power Co., Ltd., 2001 Zhongbao audit case described. Then, using the game theory method, from the CPA and the management authority and the CPA and the supervision organization, under the condition of no bribery and the bribery respectively, this paper analyzes the audit risk of the accounting statement. This paper studies how audit practitioners make decisions about their audit risks and the factors that affect their decision-making. Finally, according to the current situation and existing problems of our country's folk audit, the concrete accounting statement audit risk control and prevention measures are worked out.
【學位授予單位】：西南交通大學
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.4

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