【摘要】：近年來,以美國為代表的全球資本市場財務(wù)舞弊風(fēng)暴使得民間審計的審計風(fēng)險再次引起世人的關(guān)注,作為審計風(fēng)險承擔(dān)者的會計師事務(wù)所也為此付出了沉重的代價。由此,現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬜鳛橐环N新的審計方法已成為備受審計執(zhí)業(yè)界關(guān)注的熱點問題,而作為此種方法實施基礎(chǔ)的審計風(fēng)險模型的變化更加引人注目。2003年10月,國際會計師聯(lián)合會(IFAC)發(fā)布了一系列新準(zhǔn)則,并將審計模型修訂為“審計風(fēng)險=重大錯報風(fēng)險×檢查風(fēng)險”。但對于“重大錯報風(fēng)險”的評估還沒有形成切實可行的方法。本文首先闡述了審計風(fēng)險的基本含義和理論,分析了傳統(tǒng)審計風(fēng)險模型的風(fēng)險要素及特點;接著介紹了現(xiàn)代審計風(fēng)險模型的產(chǎn)生和要素構(gòu)成,通過比較的方法,分析得出現(xiàn)代審計風(fēng)險模型在理論上的進步和模型改進后的重大意義;再從戰(zhàn)略管理和審計風(fēng)險模型之間存在的相關(guān)性著手,吸取企業(yè)戰(zhàn)略管理上的方法和經(jīng)驗,將其應(yīng)用于重大錯報風(fēng)險的具體評估方法中;最后,文章總結(jié)了借鑒戰(zhàn)略管理方法評估重大錯報風(fēng)險的合理性與局限性,并對運用現(xiàn)代審計風(fēng)險模型提出了幾點建議。通過本文的分析和研究,希望得到審計風(fēng)險模型變化的實質(zhì),解決現(xiàn)代審計風(fēng)險模型的具體運用問題,從而達到使審計人員對現(xiàn)代審計風(fēng)險模型甚至現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫹椒ㄓ懈用魑恼J(rèn)識,并使這一模型成為審計實務(wù)中切實可行的工具,最終提高審計人員發(fā)現(xiàn)財務(wù)報表重大錯報的能力,提高審計質(zhì)量的目的。
[Abstract]:In recent years, the financial fraud storm in the global capital market, represented by the United States, has made the audit risk of private audit attract the attention of the world again, and accounting firms, as audit risk bearers, have also paid a heavy price for it. Therefore, as a new audit method, modern risk-oriented audit has become a hot issue in the audit management industry, and the change of audit risk model, which is the basis of the implementation of this method, is more noticeable. In October 2003, the International Federation of Accountants (IFAC) issued a series of new standards, and revised the audit model to "Audit risk = material misstatement risk 脳 Inspection risk". However, the assessment of "material misstatement risk" has not yet formed a practical method. This paper first expounds the basic meaning and theory of audit risk, analyzes the risk elements and characteristics of the traditional audit risk model, then introduces the emergence and composition of the modern audit risk model, and through the comparative method, analyzes the theoretical progress of the modern audit risk model and the great significance of the model improvement. Then, starting from the correlation between strategic management and audit risk model, this paper absorbs the methods and experiences of enterprise strategic management, and applies it to the specific evaluation method of major misstatement risk. Finally, the paper summarizes the rationality and limitations of using strategic management method to evaluate the risk of material misstatement, and puts forward some suggestions on the use of modern audit risk model. Through the analysis and research of this paper, I hope to get the essence of the change of audit risk model, solve the concrete application problem of modern audit risk model, so as to make auditors have a clearer understanding of modern audit risk model and even modern risk-oriented audit method, and make this model become a feasible tool in audit practice, and finally improve the ability of auditors to find material misstatements in financial statements. The purpose of improving audit quality.
【學(xué)位授予單位】：天津財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239

【引證文獻】

相關(guān)博士學(xué)位論文 前1條

1 潘峰;現(xiàn)代風(fēng)險導(dǎo)向的并購審計風(fēng)險研究[D];北京交通大學(xué);2013年

相關(guān)碩士學(xué)位論文 前1條

1 劉穎輝;戰(zhàn)略視角下審計風(fēng)險評價模型的應(yīng)用研究[D];河北工程大學(xué);2010年

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本文編號：2510827