本文關(guān)鍵詞： 審計(jì)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)導(dǎo)向 公司治理　出處：《廈門大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 近年來國內(nèi)外頻繁爆發(fā)一系列的審計(jì)失敗案,于是風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在彌補(bǔ)日益擴(kuò)大的審計(jì)期望差距的社會因素中應(yīng)運(yùn)而生。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)最顯著的特點(diǎn)是:它立足于對審計(jì)風(fēng)險(xiǎn)進(jìn)行系統(tǒng)的分析和評價(jià),并以此作為出發(fā)點(diǎn),制定審計(jì)策略和與企業(yè)狀況相適應(yīng)的多樣化審計(jì)計(jì)劃,將風(fēng)險(xiǎn)考慮貫穿于整個(gè)審計(jì)過程。 本文首先從經(jīng)濟(jì)與社會環(huán)境、行業(yè)監(jiān)管環(huán)境、制度環(huán)境等方面,分析了產(chǎn)生審計(jì)風(fēng)險(xiǎn)的深層次原因。接著,從分析審計(jì)風(fēng)險(xiǎn)模型的演進(jìn)出發(fā),論述了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)興起的背景,并引出了對風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的法律問題和道德風(fēng)險(xiǎn)的討論。出于成本與效益原則的考慮,風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式允許會計(jì)師事務(wù)所和注冊會計(jì)師在其認(rèn)為能承受的風(fēng)險(xiǎn)水平下,省略部分常規(guī)的實(shí)質(zhì)性測試程序。在法律機(jī)制不健全的環(huán)境下,風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)可能誘導(dǎo)不信守職業(yè)道德的注冊會計(jì)師為了節(jié)約審計(jì)成本而不惜犧牲審計(jì)質(zhì)量。要推行風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式,民事賠償責(zé)任的司法制度勢必要進(jìn)行適當(dāng)?shù)母母铩?我國新審計(jì)準(zhǔn)則的頒布,風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的實(shí)施,必將對會計(jì)師事務(wù)所的行業(yè)組織形式、注冊會計(jì)師行業(yè)發(fā)展、事務(wù)所質(zhì)量控制和審計(jì)方法等方面產(chǎn)生深遠(yuǎn)的影響�，F(xiàn)代審計(jì)風(fēng)險(xiǎn)模型是應(yīng)用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論指導(dǎo)審計(jì)實(shí)務(wù)的工具。如何評估和控制審計(jì)風(fēng)險(xiǎn)、合理運(yùn)用新審計(jì)風(fēng)險(xiǎn)模型已經(jīng)成為我國注冊會計(jì)師面臨的重要問題之一。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的實(shí)質(zhì)是舞弊審計(jì),而目前企業(yè)發(fā)生的大多數(shù)欺詐舞弊的案件是管理層的舞弊,內(nèi)部控制無效。公司治理問題在全世界范圍內(nèi)引起了空前的關(guān)注。公司治理結(jié)構(gòu)的不完善,直接導(dǎo)致了上市公司審計(jì)風(fēng)險(xiǎn)的增加。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)必須關(guān)注公司治理和舞弊。 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)改變的絕不僅僅是審計(jì)方法,更重要的是改變了傳統(tǒng)的審計(jì)理念。針對我國進(jìn)行風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)目前存在或者可能面臨的相關(guān)問題,作者進(jìn)行了思考,并提出了行業(yè)專門化等相應(yīng)的政策建議。
[Abstract]:In recent years the frequent outbreak of a series of audit failure, and risk oriented audit in social factors make up the audit expectation gap widening in emerged. Most remarkable characteristic of risk oriented audit: it is based on the analysis and evaluation system of the audit risk, and taking this as the starting point, develop audit strategy and the diversification of audit plan which adapts with the enterprise condition, considering the risk throughout the entire audit process.
This paper from the economic and social environment, regulatory environment, system environment and so on, analyzes the causes of audit risk. Then, starting from the analysis of the evolution of audit risk model, discusses the rise of the risk oriented audit background, and leads to the discussion of risk oriented audit and legal issues of moral hazard. For cost-effectiveness considerations, risk oriented audit model to allow accounting firms and CPA in the level of risk that can withstand, omit the substantive part of the regular test procedures. In the legal mechanism is not sound in the environment, risk oriented audit may induce do not abide by the occupation morals of CPA audit in order to save costs at the expense of audit quality. To implement risk oriented audit model, the civil liability of the judicial system will be reformed properly.
China's new auditing standards, the implementation of risk oriented audit, is bound to the accounting firm industry organization, the development of the CPA industry have a profound impact on the firm quality control and audit methods. Modern audit risk model is the application of modern risk oriented auditing theory to guide audit practice. How to assess and control the audit risk, reasonable use of new audit risk model has become one of the most important issues facing China's CPA. The essence of risk oriented audit fraud audit is, at present the enterprise's most fraud fraud cases of management fraud, invalid internal control. Corporate governance has attracted unprecedented attention in the world. The imperfect corporate governance structure, directly led to the increase of audit risk of listed companies. The risk oriented audit should pay attention to corporate governance and Fraudulence.
Risk oriented audit does not only change the audit methods, more important is to change the traditional concept of the audit. In view of our country risk oriented audit problems that exist or may face, the author thought, and puts forward the industry specialization and corresponding policy recommendations.

【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4

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