發(fā)布時(shí)間：2018-12-16 22:05

【摘要】： 隨著電子商務(wù)的發(fā)展,經(jīng)濟(jì)業(yè)務(wù)的日趨多元化、復(fù)雜化和專(zhuān)門(mén)化,使得注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)環(huán)境更加復(fù)雜,隨之而來(lái)的就是執(zhí)業(yè)的風(fēng)險(xiǎn)也越來(lái)越大,涉及注冊(cè)會(huì)計(jì)師與會(huì)計(jì)師事務(wù)所的法律訴訟也越來(lái)越多。審計(jì)風(fēng)險(xiǎn)日益引起了民間審計(jì)職業(yè)界的重視。因此,加強(qiáng)民間審計(jì)風(fēng)險(xiǎn)的研究,關(guān)系到民間審計(jì)事業(yè)的發(fā)展。本文對(duì)民間審計(jì)風(fēng)險(xiǎn)的研究,主要采用理論研究的方法,對(duì)民間審計(jì)風(fēng)險(xiǎn)進(jìn)行了較為深入的探討。 一般涵義的審計(jì)風(fēng)險(xiǎn)是指會(huì)計(jì)報(bào)表存在重大錯(cuò)報(bào)和漏報(bào),而注冊(cè)會(huì)計(jì)師審計(jì)后發(fā)表不恰當(dāng)審計(jì)意見(jiàn)的可能性。從職業(yè)的視角來(lái)講需要對(duì)審計(jì)風(fēng)險(xiǎn)重新定義,本文在對(duì)一般涵義分析的基礎(chǔ)上給出了自己的觀點(diǎn)。對(duì)這些基本理論的把握,是我們研究審計(jì)風(fēng)險(xiǎn)的前提。 本文在論述審計(jì)風(fēng)險(xiǎn)的構(gòu)成要素、各要素的涵義、特征以及它們之間的相互關(guān)系的基礎(chǔ)上,對(duì)國(guó)內(nèi)外一些主流審計(jì)風(fēng)險(xiǎn)模型進(jìn)行分析,指出它們?cè)谖覈?guó)應(yīng)用的局限性,然后結(jié)合我國(guó)的實(shí)際情況,提出了基于職業(yè)視角分析下的民間審計(jì)風(fēng)險(xiǎn)模型。采用模糊綜合評(píng)價(jià)法和審計(jì)風(fēng)險(xiǎn)模型法對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行定量分析和描述,為民間審計(jì)實(shí)務(wù)工作提供理論指導(dǎo)。最后,剖析了我國(guó)民間審計(jì)風(fēng)險(xiǎn)的成因,然后站在民間審計(jì)這一職業(yè)的視角,運(yùn)用“3e”原則,從教育、管理、技術(shù)三個(gè)方面提出了民間審計(jì)風(fēng)險(xiǎn)防范和控制的具體措施。
[Abstract]:With the development of electronic commerce, the economic business is becoming more diversified, complicated and specialized, which makes the practice environment of certified public accountants more complicated, and the risk of practicing becomes greater and greater. There are more and more lawsuits involving CPA and accounting firms. Audit risk has increasingly attracted the attention of the private auditing profession. Therefore, strengthening the study of folk audit risk is related to the development of folk audit. In this paper, the study of folk audit risk, mainly by the method of theoretical research, a more in-depth study of folk audit risk. The general meaning of audit risk refers to the possibility that there are material misstatements and omissions in accounting statements, and that CPA may issue improper audit opinions after auditing. It is necessary to redefine audit risk from the professional point of view. This paper gives its own viewpoint on the basis of general meaning analysis. The grasp of these basic theories is the premise of our research on audit risk. On the basis of discussing the constituent elements of audit risk, the meaning and characteristics of each element and the relationship between them, this paper analyzes some mainstream audit risk models at home and abroad, and points out the limitations of their application in China. Then, according to the actual situation of our country, this paper puts forward the folk audit risk model based on the professional perspective. The fuzzy comprehensive evaluation method and the audit risk model method are used to quantitatively analyze and describe the audit risk, which provides theoretical guidance for the practice of folk audit. Finally, this paper analyzes the causes of the folk audit risk in our country, and then puts forward the concrete measures to prevent and control the folk audit risk from three aspects of education, management and technology by using the "3e" principle from the angle of the folk audit profession.
【學(xué)位授予單位】：遼寧工程技術(shù)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2006
【分類(lèi)號(hào)】：F239.4

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