本文關(guān)鍵詞： 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) 企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn) 模糊綜合評(píng)判法　出處：《廣東外語外貿(mào)大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 財(cái)政部2006年頒布的新審計(jì)準(zhǔn)則體系全面貫徹了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的思想和方法,現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)開始成為我國(guó)理論界和實(shí)務(wù)界探討的熱點(diǎn)問題。在這一全新的審計(jì)模式之下,最為重要的一點(diǎn)就是如何對(duì)被審計(jì)單位的企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)進(jìn)行識(shí)別和評(píng)估。到目前為止,對(duì)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的研究我國(guó)尚處于一個(gè)初步的階段,仍然沒有一套嚴(yán)密的關(guān)于現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的風(fēng)險(xiǎn)評(píng)估體系。而且,在審計(jì)實(shí)務(wù)中,對(duì)于注冊(cè)會(huì)計(jì)師應(yīng)采用何種方法對(duì)被審計(jì)單位的企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)進(jìn)行評(píng)估也沒有統(tǒng)一的定論。 本文在分析影響企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)的內(nèi)外部因素基礎(chǔ)之上,提出了從被審計(jì)單位的外部環(huán)境、性質(zhì)、會(huì)計(jì)政策、目標(biāo)和戰(zhàn)略、財(cái)務(wù)業(yè)績(jī)以及內(nèi)部控制六個(gè)方面入手,構(gòu)建評(píng)價(jià)企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)的指標(biāo)體系;然后,將模糊數(shù)學(xué)理論與綜合評(píng)判方法相結(jié)合,建立模型對(duì)企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)進(jìn)行評(píng)估,并以筆者在會(huì)計(jì)師事務(wù)所實(shí)習(xí)時(shí)參與的某巴士公司審計(jì)項(xiàng)目為例,介紹了模糊綜合評(píng)判方法在企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)評(píng)估中的實(shí)際運(yùn)用過程。在審計(jì)實(shí)踐中,通過模糊綜合評(píng)判法,不僅能夠判斷被審計(jì)單位企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)的大小,而且可以獲取各明細(xì)指標(biāo)的風(fēng)險(xiǎn)分值,有利于注冊(cè)會(huì)計(jì)師確定實(shí)質(zhì)性測(cè)試的性質(zhì)、時(shí)間和范圍并決定如何分配審計(jì)資源。本文期待通過以上研究,為注冊(cè)會(huì)計(jì)師在審計(jì)工作中應(yīng)從哪些方面入手分析被審計(jì)單位的企業(yè)戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn),以及如何對(duì)其進(jìn)行評(píng)估提供參考意見。
[Abstract]:The new auditing standard system promulgated by the Ministry of Finance in 2006 has carried out the idea and method of risk-based audit in an all-round way. The modern risk-oriented audit has become a hot issue in the theoretical and practical circles of our country. The most important point is how to identify and evaluate the strategic operating risks of the enterprises under audit. So far, the research on modern risk-oriented audit in China is still in a preliminary stage. There is still no strict risk assessment system for modern risk-oriented auditing. Moreover, in audit practice, There is also no uniform conclusion as to what method should be adopted by CPA to evaluate the strategic management risk of the audited unit. Based on the analysis of internal and external factors that affect the risk of strategic management of enterprises, this paper puts forward the following six aspects: external environment, nature, accounting policy, objectives and strategies, financial performance and internal control of the audited units. Then the fuzzy mathematics theory and the comprehensive evaluation method are combined to establish a model to evaluate the enterprise strategic management risk. Taking the audit project of a bus company in which the author participated in the practice of accounting firm as an example, this paper introduces the practical application process of fuzzy comprehensive evaluation method in the risk assessment of enterprise strategic management. In the audit practice, the fuzzy comprehensive evaluation method is adopted. Not only can we judge the size of the strategic operating risks of the enterprises of the audited units, but also obtain the risk scores of the detailed indicators, which is helpful for the certified public accountants to determine the nature of the substantive tests, This paper looks forward to analyzing the enterprise strategic management risk of the audited unit in the audit work from what aspects the CPA should begin with, and how to allocate the audit resources. And how to evaluate it to provide advice.
【學(xué)位授予單位】：廣東外語外貿(mào)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4;F224

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 王麗;劉紅芬;;基于模糊綜合評(píng)判的房地產(chǎn)開發(fā)企業(yè)重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估研究[J];學(xué)術(shù)探索;2011年06期

相關(guān)碩士學(xué)位論文 前1條

1 李雁;企業(yè)并購(gòu)中的審計(jì)風(fēng)險(xiǎn)及其影響因素分析[D];湖南師范大學(xué);2010年

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本文編號(hào)：1555853