【摘要】：當(dāng)今社會經(jīng)濟(jì)變化風(fēng)起云涌，由于企業(yè)盈利的沖動和外部對企業(yè)日益高漲的期望，企業(yè)進(jìn)行財(cái)務(wù)舞弊的動機(jī)和壓力日益增大，從而導(dǎo)致國內(nèi)外審計(jì)失敗案件越演越烈，注冊會計(jì)師的審計(jì)風(fēng)險(xiǎn)也隨之越來越大，使現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)成為倍受業(yè)內(nèi)外人士關(guān)注的熱點(diǎn)問題。國際會計(jì)師聯(lián)合會下屬的國際審計(jì)和保證準(zhǔn)則理事會(IAASB)于2003年10月發(fā)布了三個(gè)以建立現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)為核心的新的國際審計(jì)風(fēng)險(xiǎn)準(zhǔn)則，并要求從2004年12月15日或之后開始的期間財(cái)務(wù)報(bào)表審計(jì)，執(zhí)行新風(fēng)險(xiǎn)準(zhǔn)則及相應(yīng)修訂發(fā)布的其他準(zhǔn)則。我國財(cái)政部根據(jù)國際審計(jì)準(zhǔn)則的最新發(fā)展，也于2006年2月正式發(fā)布了4個(gè)審計(jì)風(fēng)險(xiǎn)準(zhǔn)則，，并要求從2007年1月開始在國內(nèi)會計(jì)師事務(wù)所中執(zhí)行。可見，現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在世界范圍內(nèi)的實(shí)施已是不可逆轉(zhuǎn)的趨勢。因此，對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)進(jìn)行理論和實(shí)務(wù)方面的系統(tǒng)研究就顯得尤為重要。 由此，筆者對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生、理論框架及其應(yīng)用情況進(jìn)行了較為系統(tǒng)、深入的分析，并針對我國的應(yīng)用現(xiàn)狀提出了在我國運(yùn)用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的對策，希望能夠籍此探索出一條適合我國國情的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)發(fā)展道路，以有助于我國審計(jì)理論的研究和實(shí)踐運(yùn)用，有助于我國審計(jì)技術(shù)水平的提高，有助于我國會計(jì)師事務(wù)所的國際競爭。 本文共分三部分： 第一部分分析了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的歷史發(fā)展進(jìn)程及其產(chǎn)生背景。首先，簡單介紹了審計(jì)模式依次經(jīng)歷了賬項(xiàng)導(dǎo)向?qū)徲?jì)、制度導(dǎo)向?qū)徲?jì)與風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)三階段。接著，從審計(jì)環(huán)境和需求的變化、內(nèi)部技術(shù)發(fā)展的要求兩個(gè)方面分析了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生背景。 第二部分試圖搭建起現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論框架。首先，指出現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的產(chǎn)生具有一定的理論基礎(chǔ)，包括風(fēng)險(xiǎn)管理理論、戰(zhàn)略管理理論和系統(tǒng)理論。其次，對現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)最重要的兩個(gè)基本概念進(jìn)行了分析，即審計(jì)風(fēng)險(xiǎn)、審計(jì)重要性，并在此基礎(chǔ)上給予現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)一個(gè)綜合性的概念。
[Abstract]:Nowadays, the social and economic changes are booming. Due to the impulse of enterprise profit and the increasing expectations of enterprises, the motivation and pressure of financial fraud in enterprises are increasing day by day, which leads to more and more serious cases of audit failure at home and abroad. The audit risk of CPA becomes more and more serious, which makes the modern risk-oriented audit become a hot issue which is paid more and more attention by people in and out of the industry. In October 2003, the International auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) issued three new international audit risk standards focusing on the establishment of modern risk-oriented audits. It also requires the audit of the financial statements for the period commencing on or after 15 December 2004 and the implementation of the new risk standards and other standards issued accordingly. In accordance with the latest development of international auditing standards, China's Ministry of Finance formally issued four audit risk standards in February 2006, and requested that it be implemented in domestic accounting firms from January 2007. It can be seen that the implementation of modern risk-oriented audit in the world is an irreversible trend. Therefore, it is very important to systematically study the theory and practice of modern risk-oriented audit. Therefore, the author makes a systematic and in-depth analysis of the emergence, theoretical framework and application of modern risk-oriented audit, and puts forward some countermeasures for the application of modern risk-oriented audit in China. It is hoped that we can explore a modern risk-oriented audit development path suitable for our country's national conditions, in order to contribute to the research and practical application of audit theory in our country, and to the improvement of audit technology level in our country. It is helpful to the international competition of accounting firms in our country. This paper is divided into three parts: the first part analyzes the historical development of modern risk-oriented audit and its background. Firstly, a brief introduction is given that the audit mode has experienced three stages: account-oriented audit, system-oriented audit and risk-oriented audit. Then, the background of modern risk-oriented audit is analyzed from two aspects: the change of audit environment and demand, and the requirement of internal technology development. The second part attempts to set up the theoretical framework of modern risk-oriented audit. Firstly, it points out that the emergence of modern risk-oriented audit has a certain theoretical basis, including risk management theory, strategic management theory and system theory. Secondly, this paper analyzes the most important two basic concepts of modern risk-oriented audit, namely audit risk and audit importance, and on this basis gives a comprehensive concept of modern risk-oriented audit.
【學(xué)位授予單位】：四川大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4

【引證文獻(xiàn)】

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相關(guān)碩士學(xué)位論文 前1條

1 王丹;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法研究[D];武漢科技大學(xué);2010年

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