本文關(guān)鍵詞： 風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) 審計(jì)策略 重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估 熵權(quán)法　出處：《沈陽(yáng)工業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：我國(guó)推行風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),并頒布實(shí)施新審計(jì)準(zhǔn)則至今,國(guó)內(nèi)學(xué)者關(guān)于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的相關(guān)研究已取得巨大進(jìn)步,但對(duì)于中小會(huì)計(jì)師事務(wù)所來說,由于缺乏人才和優(yōu)質(zhì)客戶,實(shí)務(wù)中很難實(shí)施風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)。因此,如何采用恰當(dāng)?shù)膶徲?jì)風(fēng)險(xiǎn)評(píng)估方法,制定針對(duì)性的審計(jì)策略,以降低風(fēng)險(xiǎn)并提高審計(jì)效率,這對(duì)于風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的實(shí)際應(yīng)用,是非常值得研究的。近些年ZH會(huì)計(jì)師事務(wù)所一直為A公司進(jìn)行年報(bào)審計(jì)工作,但隨著A公司規(guī)模擴(kuò)大化及業(yè)務(wù)復(fù)雜化,原有的審計(jì)策略已經(jīng)無(wú)法適用于目前的A公司,同時(shí)也不符合風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的要求,故本文對(duì)A公司風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)策略制定相關(guān)內(nèi)容進(jìn)行了詳細(xì)研究,希望本研究不僅對(duì)A公司的審計(jì)項(xiàng)目具有現(xiàn)實(shí)意義,對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)策略制定應(yīng)用于其他項(xiàng)目中也具有一定借鑒意義。首先,闡述了本文的研究背景和研究意義,回顧了國(guó)內(nèi)外有關(guān)領(lǐng)域的研究現(xiàn)狀,提出本文的研究思路和創(chuàng)新點(diǎn),并介紹風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)、審計(jì)策略、熵權(quán)法相關(guān)理論。其次,介紹A公司審計(jì)策略制定現(xiàn)狀,包括總體審計(jì)策略和具體審計(jì)計(jì)劃,其中著重介紹風(fēng)險(xiǎn)評(píng)估的實(shí)施,并結(jié)合A公司以前年度審計(jì)情況和其他公司的審計(jì)情況,總結(jié)現(xiàn)存審計(jì)策略制定中會(huì)對(duì)審計(jì)結(jié)論和質(zhì)量造成影響的共性問題。再次,針對(duì)這些共性問題,以風(fēng)險(xiǎn)導(dǎo)向?yàn)榛A(chǔ),結(jié)合審計(jì)準(zhǔn)則的要求,重新制定具有針對(duì)性的審計(jì)策略,其中著重研究利用熵權(quán)法對(duì)于A公司重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估的過程。最后,提出了關(guān)于風(fēng)險(xiǎn)導(dǎo)向的審計(jì)策略實(shí)施的保障與建議,并總結(jié)本文的結(jié)論,提出研究的不足與展望。本文在風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的基礎(chǔ)上,重新制定了A公司的審計(jì)策略,其中在安排審計(jì)時(shí)間、確定重要性水平、分配審計(jì)資源方面更加具有針對(duì)性和合理化,在風(fēng)險(xiǎn)評(píng)估方面,更加注重定性與定量的結(jié)合分析,建立了三級(jí)風(fēng)險(xiǎn)評(píng)價(jià)體系,經(jīng)過項(xiàng)目組成員打分,再利用熵權(quán)法計(jì)算重大錯(cuò)報(bào)風(fēng)險(xiǎn),不僅使風(fēng)險(xiǎn)評(píng)估結(jié)果更加具體化和客觀化,也可以讓審計(jì)助理參與到風(fēng)險(xiǎn)評(píng)估程序中,為審計(jì)人員接下來的審計(jì)程序做了良好的鋪墊與指引。
[Abstract]:Since the introduction of risk-oriented audit and the promulgation and implementation of new auditing standards in China, domestic scholars have made great progress in the research of risk-based audit, but for small and medium-sized accounting firms, due to the lack of talents and high-quality customers, It is very difficult to carry out risk-based audit in practice. Therefore, how to adopt appropriate audit risk assessment method and formulate targeted audit strategy in order to reduce risk and improve audit efficiency, which is the practical application of risk-based audit. In recent years, ZH accounting firm has been conducting annual report audit for company A. but with the expansion of company A and the complexity of its business, the original audit strategy can no longer be applied to company A at present. At the same time, it does not meet the requirements of risk-based audit, so this paper makes a detailed study on the related contents of the risk-oriented audit strategy of company A, hoping that this study will not only have practical significance for the audit project of A company. It also has certain reference significance to the risk oriented audit strategy formulation and application in other projects. Firstly, this paper expounds the research background and significance of this paper, reviews the domestic and foreign research status in related fields. Put forward the research ideas and innovations of this paper, and introduce the related theories of risk-oriented audit, audit strategy, entropy weight method. Secondly, introduce the current situation of A company audit strategy, including the overall audit strategy and the specific audit plan. It mainly introduces the implementation of risk assessment, combined with the previous annual audit situation of company A and the audit situation of other companies, summarizes the common problems in the formulation of the existing audit strategy that will have an impact on the audit conclusions and quality. Thirdly, Aiming at these common problems, based on the risk orientation and the requirements of audit standards, this paper reformulates the targeted audit strategy, which focuses on the process of using entropy weight method to assess the risk of material misstatement in company A. finally, This paper puts forward the guarantee and suggestion on the implementation of the risk-based audit strategy, summarizes the conclusions of this paper, puts forward the shortcomings and prospects of the research. On the basis of the risk-based audit, this paper reformulates the audit strategy of company A. In order to arrange the audit time, determine the level of importance, allocate audit resources more pertinently and rationalize, in the aspect of risk assessment, pay more attention to the combination of qualitative and quantitative analysis, and set up a three-level risk evaluation system. After the project team members scored and calculated the risk of material misstatement by using entropy weight method, it not only made the results of risk assessment more concrete and objective, but also allowed audit assistants to participate in the risk assessment process. The following audit procedures for auditors to do a good cushion and guidance.
【學(xué)位授予單位】：沈陽(yáng)工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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