風(fēng)險導(dǎo)向?qū)徲嬆Ｊ较聦徲嬶L(fēng)險與導(dǎo)向問題研究
發(fā)布時間：2018-03-15 21:45
本文選題：風(fēng)險導(dǎo)向?qū)徲?/strong> 切入點：審計業(yè)務(wù)風(fēng)險 出處：《東北財經(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，注冊會計師的執(zhí)業(yè)環(huán)境發(fā)生了很大變化，經(jīng)濟環(huán)境日益復(fù)雜，企業(yè)經(jīng)營失敗風(fēng)險和財務(wù)報表舞弊風(fēng)險不斷增加，審計風(fēng)險加大。與此同時，審計服務(wù)市場的激烈競爭要求會計師事務(wù)所提高審計效率，降低審計成本，增加審計服務(wù)的價值。在此背景下，與審計環(huán)境相適應(yīng)的風(fēng)險導(dǎo)向?qū)徲嫹椒☉?yīng)運而生。而審計風(fēng)險是風(fēng)險導(dǎo)向?qū)徲嬔芯康暮诵�，�?dǎo)向指標(biāo)是風(fēng)險導(dǎo)向?qū)徲嫷某霭l(fā)點。正確理解和運用審計風(fēng)險模型，確定合理的審計導(dǎo)向，是控制審計風(fēng)險的前提，對降低審計風(fēng)險有重要的作用。 時至今日，我國審計理論界對風(fēng)險導(dǎo)向?qū)徲嫷暮诵母拍睢皩徲嬶L(fēng)險”的界定有爭議，對風(fēng)險導(dǎo)向?qū)徲嫅?yīng)用的切入點——“導(dǎo)向”看法也不同。在當(dāng)前大力推行風(fēng)險導(dǎo)向?qū)徲嬛H，對其核心概念正確定位，對其審計風(fēng)險模型進行全方位的構(gòu)建，對其以何種風(fēng)險為導(dǎo)向加以研究，具有極其重要的現(xiàn)實意義。 文章分四部分：第一部分，概述了風(fēng)險導(dǎo)向?qū)徲嫞治隽孙L(fēng)險導(dǎo)向?qū)徲嫷睦碚撗葸M背景和產(chǎn)生的現(xiàn)實原因，，并介紹了導(dǎo)向指標(biāo)的演進，以便讓人盡量明了風(fēng)險導(dǎo)向?qū)徲嫷娜玻卜奖愎P者在隨后展開自己的觀點；第二部分，認(rèn)為確立風(fēng)險導(dǎo)向?qū)徲嫳叵葘ζ浜诵牡臇|西進行研判，一門學(xué)科的理論構(gòu)建必先對其核心概念進行澄清和構(gòu)建，在這個思路的指導(dǎo)下，本部分重點論述了兩個方面的內(nèi)容：一是在審計主體是理性的經(jīng)濟人的假設(shè)下對風(fēng)險導(dǎo)向?qū)徲嫷摹帮L(fēng)險”二字進行了徹底的廓清，對比較混亂的審計風(fēng)險的涵義進行了深刻的探析，并提出了設(shè)立一個新的統(tǒng)馭概念——審計業(yè)務(wù)風(fēng)險的設(shè)想，二是在現(xiàn)有審計風(fēng)險模型的基礎(chǔ)上，并結(jié)合審計業(yè)務(wù)風(fēng)險產(chǎn)生的過程，修正了審計風(fēng)險模型，引入法律風(fēng)險；第三部分，首先對現(xiàn)有的導(dǎo)向模式進行評析，接著提出風(fēng)險導(dǎo)向?qū)徲嫴粌H僅是以重大錯報風(fēng)險為導(dǎo)向，也應(yīng)該以法律風(fēng)險為導(dǎo)向的“雙導(dǎo)向”思想，并對“雙導(dǎo)向”審計的基本審計程序及重大錯報風(fēng)險、法律風(fēng)險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實務(wù)中存在的問題，并提出了個人建議。
[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】：東北財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.4
【引證文獻】
相關(guān)會議論文 前1條
1 周楊;;我國應(yīng)用風(fēng)險導(dǎo)向?qū)徲嫷膯栴}與對策[A];中國會計學(xué)會審計專業(yè)委員會2010年學(xué)術(shù)年會論文集[C];2010年
相關(guān)碩士學(xué)位論文 前3條
1 黃鋼;風(fēng)險導(dǎo)向?qū)徲嬆Ｊ较碌膶徲嬶L(fēng)險應(yīng)對研究[D];沈陽理工大學(xué);2010年
2 李艷君;審計風(fēng)險相關(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)險導(dǎo)向?qū)徲媽嵤﹩栴}研究[D];蘭州大學(xué);2013年
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