本文選題：風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)　切入點(diǎn)：審計(jì)業(yè)務(wù)風(fēng)險(xiǎn)　出處：《東北財(cái)經(jīng)大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 自20世紀(jì)90年代以來，注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)環(huán)境發(fā)生了很大變化，經(jīng)濟(jì)環(huán)境日益復(fù)雜，企業(yè)經(jīng)營失敗風(fēng)險(xiǎn)和財(cái)務(wù)報(bào)表舞弊風(fēng)險(xiǎn)不斷增加，審計(jì)風(fēng)險(xiǎn)加大。與此同時(shí)，審計(jì)服務(wù)市場(chǎng)的激烈競爭要求會(huì)計(jì)師事務(wù)所提高審計(jì)效率，降低審計(jì)成本，增加審計(jì)服務(wù)的價(jià)值。在此背景下，與審計(jì)環(huán)境相適應(yīng)的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法應(yīng)運(yùn)而生。而審計(jì)風(fēng)險(xiǎn)是風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)研究的核心，導(dǎo)向指標(biāo)是風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的出發(fā)點(diǎn)。正確理解和運(yùn)用審計(jì)風(fēng)險(xiǎn)模型，確定合理的審計(jì)導(dǎo)向，是控制審計(jì)風(fēng)險(xiǎn)的前提，對(duì)降低審計(jì)風(fēng)險(xiǎn)有重要的作用。 時(shí)至今日，我國審計(jì)理論界對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的核心概念——“審計(jì)風(fēng)險(xiǎn)”的界定有爭議，對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)應(yīng)用的切入點(diǎn)——“導(dǎo)向”看法也不同。在當(dāng)前大力推行風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)之際，對(duì)其核心概念正確定位，對(duì)其審計(jì)風(fēng)險(xiǎn)模型進(jìn)行全方位的構(gòu)建，對(duì)其以何種風(fēng)險(xiǎn)為導(dǎo)向加以研究，具有極其重要的現(xiàn)實(shí)意義。 文章分四部分：第一部分，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，，并介紹了導(dǎo)向指標(biāo)的演進(jìn)，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自己的觀點(diǎn)；第二部分，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，本部分重點(diǎn)論述了兩個(gè)方面的內(nèi)容：一是在審計(jì)主體是理性的經(jīng)濟(jì)人的假設(shè)下對(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，對(duì)比較混亂的審計(jì)風(fēng)險(xiǎn)的涵義進(jìn)行了深刻的探析，并提出了設(shè)立一個(gè)新的統(tǒng)馭概念——審計(jì)業(yè)務(wù)風(fēng)險(xiǎn)的設(shè)想，二是在現(xiàn)有審計(jì)風(fēng)險(xiǎn)模型的基礎(chǔ)上，并結(jié)合審計(jì)業(yè)務(wù)風(fēng)險(xiǎn)產(chǎn)生的過程，修正了審計(jì)風(fēng)險(xiǎn)模型，引入法律風(fēng)險(xiǎn)；第三部分，首先對(duì)現(xiàn)有的導(dǎo)向模式進(jìn)行評(píng)析，接著提出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)不僅僅是以重大錯(cuò)報(bào)風(fēng)險(xiǎn)為導(dǎo)向，也應(yīng)該以法律風(fēng)險(xiǎn)為導(dǎo)向的“雙導(dǎo)向”思想，并對(duì)“雙導(dǎo)向”審計(jì)的基本審計(jì)程序及重大錯(cuò)報(bào)風(fēng)險(xiǎn)、法律風(fēng)險(xiǎn)的影響因素作了試探性的研究；第四部分，通過案例透視我國審計(jì)實(shí)務(wù)中存在的問題，并提出了個(gè)人建議。
[Abstract]:Since 1990s, the practice environment of CPA has changed greatly, the economic environment is becoming more and more complicated, the risk of business failure and financial statement fraud is increasing, and the audit risk is increasing. The fierce competition in the audit service market requires accounting firms to improve audit efficiency, reduce audit costs and increase the value of audit services. The risk-based audit method adapted to the audit environment emerges as the times require. The audit risk is the core of the risk-based audit research, and the guiding index is the starting point of the risk-based audit. It is the premise of controlling audit risk to determine reasonable audit direction, which plays an important role in reducing audit risk. Up to now, the audit theorists in our country have disputed the definition of "audit risk", the core concept of risk-based audit, and have different views on the application of risk-based audit. It is of great practical significance to correctly orientate its core concept, to construct its audit risk model in all directions and to study what kind of risk is its orientation. The article is divided into four parts: the first part summarizes the risk oriented audit, analyzes the background of the theoretical evolution of the risk oriented audit and the practical reasons, and introduces the evolution of the guiding indicators. In order to make people understand the whole picture of risk-based audit as far as possible, and facilitate the author to develop his own viewpoint later; the second part, think that to establish risk-based audit, we must first study and judge the core of Risk-Oriented Audit. The theoretical construction of a discipline must first clarify and construct its core concepts, under the guidance of this idea, This part focuses on two aspects: first, under the assumption that the audit subject is a rational economic person, the word "risk" of risk-based audit is thoroughly clarified. This paper makes a deep analysis of the meaning of the relatively confused audit risk, and puts forward the idea of establishing a new concept of "audit business risk", which is based on the existing audit risk model. Combined with the process of audit business risk, the audit risk model is revised and legal risk is introduced. The third part analyzes the existing guidance mode, and then points out that the risk oriented audit is not only based on the risk of material misstatement. Also should take the legal risk as the direction "double direction" the thought, and has made the tentative research to the "double direction" audit's basic audit procedure and the material misstatement risk, the legal risk influence factor; 4th, This paper analyzes the problems existing in the audit practice of our country through cases, and puts forward some personal suggestions.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)會(huì)議論文 前1條

1 周楊;;我國應(yīng)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的問題與對(duì)策[A];中國會(huì)計(jì)學(xué)會(huì)審計(jì)專業(yè)委員會(huì)2010年學(xué)術(shù)年會(huì)論文集[C];2010年

相關(guān)碩士學(xué)位論文 前3條

1 黃鋼;風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式下的審計(jì)風(fēng)險(xiǎn)應(yīng)對(duì)研究[D];沈陽理工大學(xué);2010年

2 李艷君;審計(jì)風(fēng)險(xiǎn)相關(guān)問題研究[D];長安大學(xué);2010年

3 袁海龍;H省農(nóng)發(fā)行風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)實(shí)施問題研究[D];蘭州大學(xué);2013年

本文編號(hào)：1616931