【摘要】：國(guó)內(nèi)一連串的審計(jì)失敗案,對(duì)注冊(cè)會(huì)計(jì)師行業(yè)的誠(chéng)信度、公信力造成了很大的負(fù)面影響,審計(jì)職業(yè)界出現(xiàn)了誠(chéng)信危機(jī)。隨著投資者主張權(quán)利的不斷出現(xiàn);司法上更多的采用疑錯(cuò)從有和有錯(cuò)推定,注冊(cè)會(huì)計(jì)師面臨的訴訟風(fēng)險(xiǎn)將進(jìn)一步加劇。因此,如何避免審計(jì)失敗,降低審計(jì)風(fēng)險(xiǎn),就成為注冊(cè)會(huì)計(jì)師行業(yè)極為關(guān)注的焦點(diǎn)。 為了擺脫行業(yè)困境,監(jiān)管部門、審計(jì)執(zhí)業(yè)界和學(xué)術(shù)界對(duì)引入國(guó)外已經(jīng)開(kāi)展的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)呼聲很高。但是依據(jù)我的考察和搜集,關(guān)于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),其全部理論和實(shí)務(wù)研究成果并不比本身六個(gè)字多出多少新內(nèi)容。在中國(guó)引入風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)要思考那些問(wèn)題,引入后又如何在審計(jì)實(shí)踐中來(lái)操作等重要的問(wèn)題很少見(jiàn)研究成果。本文就是想在這兩個(gè)方面做一些探究。 全文分五章。 第一章簡(jiǎn)要地介紹了論文選題背景、主要內(nèi)容、研究意義以及本文的線索和結(jié)構(gòu)安排。 第二章概述了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)。分析了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的理論演進(jìn)背景和產(chǎn)生的現(xiàn)實(shí)原因,對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的涵義和特征做了一些歸納,并把由概念所演繹出來(lái)的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的程序和方法也打包歸入理論體系,以便讓人盡量明了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的全貌,也方便筆者在隨后展開(kāi)自己的觀點(diǎn)。 第三章認(rèn)為確立風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)必先對(duì)其核心的東西進(jìn)行研判,一門學(xué)科的理論構(gòu)建必先對(duì)其核心概念進(jìn)行澄清和構(gòu)建。在這個(gè)思路的指導(dǎo)下,本章重點(diǎn)論述了四個(gè)方面的內(nèi)容:一是對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的“風(fēng)險(xiǎn)”二字進(jìn)行了徹底的廓清;二是對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的定義進(jìn)行了重新認(rèn)識(shí),提出了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)不僅僅是以客戶經(jīng)營(yíng)風(fēng)險(xiǎn)為導(dǎo)向,也應(yīng)該
[Abstract]:A series of domestic audit failures have had a great negative impact on the credibility and credibility of the CPA industry, and there has been a credit crisis in the audit profession. With the continuous emergence of investors' claims to rights and the judicial use of presumptions of suspicion and error, the litigation risk faced by certified public accountants will be further aggravated. Therefore, how to avoid audit failure and reduce audit risk has become the focus of CPA industry. In order to get rid of the difficulties of the industry, regulators, audit practitioners and academia have a high voice for the introduction of risk-oriented audits that have been carried out abroad. However, according to my investigation and collection, all the theoretical and practical research results of risk-oriented audit are not much more new than their own six words. It is rare to think about those problems in the introduction of risk-oriented audit in China, and how to operate it in audit practice after the introduction of risk-oriented audit. This article is to do some research in these two aspects. The full text is divided into five chapters. The first chapter briefly introduces the background, main content, research significance, clues and structure of this paper. The second chapter summarizes the risk-oriented audit. This paper analyzes the theoretical evolution background and realistic reasons of risk-oriented audit, and sums up the meaning and characteristics of risk-oriented audit. The procedures and methods of risk-oriented audit derived from the concept are also packaged into the theoretical system in order to make people understand the whole picture of risk-oriented audit as much as possible and facilitate the author to carry out his own point of view later. The third chapter holds that the establishment of risk-oriented audit must first study and judge its core things, and the theoretical construction of a discipline must first clarify and construct its core concepts. Under the guidance of this idea, this chapter focuses on four aspects: first, the word "risk" of risk-oriented audit is thoroughly clarified; Second, it reunderstands the definition of risk-oriented audit, and puts forward that risk-oriented audit is not only based on customer operating risk, but also should be based on customer management risk.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2004
【分類號(hào)】：F239.43

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