【摘要】： 在國外，注冊會計師涉案日益增多，特別是20世紀60年代以來，由于經(jīng)濟環(huán)境的不確定性增強，大量公司不是倒閉就是陷入財務(wù)困境，而且伴隨著資本市場的迅猛發(fā)展，社會公眾對注冊會計師的審計報告的依賴程度越來越強、期望也越來越高，審計風險呈快速上升趨勢，注冊會計師已經(jīng)進入了“訴訟爆炸”時代。伴隨著我國注冊會計師事業(yè)的不斷發(fā)展，注冊會計師的責任與其地位都在增長的同時，涉及注冊會計師與會計師事務(wù)所的訴訟案件也時有發(fā)生，審計風險日益引起了國內(nèi)審計職業(yè)界的重視，加強對審計風險的研究，提高注冊會計師的風險意識，這是關(guān)系到我國注冊會計師事業(yè)生存與發(fā)展的大事，也是關(guān)系到社會主義市場經(jīng)濟有序運行的大事。本文在把握一般風險概念及特征的基礎(chǔ)上對審計風險的概念及特征進行了深入的分析；對其形成原因做了詳細的探討，其形成原因有審計主體自身的原因、審計客體方面的原因、審計客體內(nèi)外部環(huán)境方面的原因等；為了加深對審計風險的理解與認識，按各種標準對審計風險進行了分類。審計風險是審計的本質(zhì)內(nèi)容，在審計理論體系中居于重要地位，因此論文的第二部分對審計風險與審計責任、審計重要性、審計準則、審計質(zhì)量、審計效率、審計證據(jù)、審計工作底稿的區(qū)別及其聯(lián)系予以剖析。論文的第三部分對審計風險模型的三個要素即固有風險、控制風險、檢查風險的含義及其關(guān)系做了詳細的論述與說明，指出它們對總體審計風險的影響，并對三個風險要素進行定性、定量的分析與評估。研究審計風險的目的在于防范和控制審計風險，提高審計效率和審計質(zhì)量，，在論文的第四部分提出了審計風險管理的一般模式及控制審計風險的具體措施、建議；理論要指導(dǎo)實踐，在論文的第四部分就部分重點審計領(lǐng)域的風險防范與控制提出了具有可操作性的方法、程序。
[Abstract]:In foreign countries, CPA involvement is increasing, especially since the 1960s, because of the increasing uncertainty of the economic environment, a large number of companies either close down or fall into financial distress, and accompanied by the rapid development of the capital market. The public rely more and more on the audit report of CPA and expect it to be higher and higher. The audit risk is rising rapidly. CPA has entered the era of "lawsuit explosion". With the continuous development of CPA in China, the responsibilities and status of CPAs are increasing, and litigation cases involving CPA and accounting firms also occur from time to time. Audit risk has been paid more and more attention to by the domestic auditing profession. It is a great event to strengthen the research on audit risk and raise the risk consciousness of CPA, which is related to the survival and development of CPA cause in our country. Is also related to the orderly operation of the socialist market economy. On the basis of grasping the concept and characteristics of general risk, this paper makes a deep analysis of the concept and characteristics of audit risk, and makes a detailed discussion on the causes of its formation, which are caused by the audit subject itself. In order to deepen the understanding and understanding of audit risk, the audit risk is classified according to various standards. Audit risk is the essential content of audit, and plays an important role in the audit theory system. Therefore, the second part of the thesis is about audit risk and audit responsibility, audit importance, audit standard, audit quality, audit efficiency, audit evidence. The difference of audit work manuscript and its relation are analyzed. In the third part of the paper, the three elements of the audit risk model, namely inherent risk, control risk, check the meaning of risk and its relationship, are discussed and explained in detail, and their influence on the overall audit risk is pointed out. And carries on the qualitative, the quantitative analysis and the appraisal to the three risk elements. The purpose of studying audit risk is to prevent and control audit risk, improve audit efficiency and audit quality. In the fourth part of the paper, it puts forward the general mode of audit risk management and concrete measures to control audit risk. In the fourth part of this paper, the author puts forward some operable methods and procedures for risk prevention and control in some key audit fields.
【學位授予單位】：中南林學院
【學位級別】：碩士
【學位授予年份】：2002
【分類號】：F239.0

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