本文選題：舞弊風(fēng)險(xiǎn)評估　切入點(diǎn)：計(jì)劃審計(jì)工作　出處：《湖南大學(xué)》2008年碩士論文　論文類型：學(xué)位論文

【摘要】： 2006年財(cái)政部頒布的新舞弊審計(jì)準(zhǔn)則第1141號明確規(guī)定了審計(jì)人員的責(zé)任,即對財(cái)務(wù)報(bào)表不存在由于錯(cuò)誤或舞弊導(dǎo)致的重大錯(cuò)報(bào)風(fēng)險(xiǎn)提供合理保證而非絕對保證,并對如何評估和應(yīng)對舞弊風(fēng)險(xiǎn)提供了應(yīng)用指南。由于財(cái)務(wù)報(bào)表舞弊的識別和偵查在很大程度上取決于審計(jì)師在審計(jì)過程中獲取的審計(jì)證據(jù),而證據(jù)的獲取與計(jì)劃審計(jì)工作密切相關(guān)。審計(jì)人員應(yīng)根據(jù)風(fēng)險(xiǎn)評估結(jié)果采取相應(yīng)的應(yīng)對措施,其中就包括制定更有效的審計(jì)計(jì)劃�；诖�,本文采用實(shí)驗(yàn)研究方法檢驗(yàn)了審計(jì)師舞弊風(fēng)險(xiǎn)的評估結(jié)果是否對計(jì)劃審計(jì)工作擬將實(shí)施審計(jì)程序的性質(zhì)、時(shí)間、范圍,以及人員分配等產(chǎn)生特定的影響。另外,本文還測試了審計(jì)師的經(jīng)驗(yàn)水平對舞弊風(fēng)險(xiǎn)評估和計(jì)劃審計(jì)工作的影響。 本文以一家醫(yī)療器械制造企業(yè)的存貨審計(jì)為背景設(shè)計(jì)了高舞弊風(fēng)險(xiǎn)和低舞弊風(fēng)險(xiǎn)兩類實(shí)驗(yàn)案例,對包括長沙、珠海、昆明在內(nèi)的五家大型會(huì)計(jì)師事務(wù)所的110名審計(jì)人員進(jìn)行實(shí)驗(yàn)研究。實(shí)驗(yàn)內(nèi)容包括被試對舞弊風(fēng)險(xiǎn)的評估;對存貨及相關(guān)賬戶的審計(jì)預(yù)算時(shí)間作出選擇;以及對十個(gè)與存貨及其相關(guān)賬戶的可能性審計(jì)程序進(jìn)行選擇�；卮鹩�6點(diǎn)量表。本文采用因子分析、協(xié)方差分析以及獨(dú)立樣本T-檢驗(yàn)對實(shí)驗(yàn)數(shù)據(jù)進(jìn)行處理和分析。結(jié)果表明舞弊風(fēng)險(xiǎn)評估水平對計(jì)劃審計(jì)工作有顯著的影響。審計(jì)師收到的是高風(fēng)險(xiǎn)實(shí)驗(yàn)案例,不僅其評估的舞弊風(fēng)險(xiǎn)水平要比收到低風(fēng)險(xiǎn)實(shí)驗(yàn)案例的要高,說明他們大都能正確評估舞弊風(fēng)險(xiǎn)水平。而且,其對于存貨審計(jì)的預(yù)算時(shí)間也多,對一些旨在用于發(fā)現(xiàn)舞弊的審計(jì)程序的選擇性更大,也更依賴經(jīng)驗(yàn)豐富的審計(jì)師執(zhí)行特定存貨審計(jì)程序。但審計(jì)師的經(jīng)驗(yàn)水平對舞弊風(fēng)險(xiǎn)評估以及計(jì)劃審計(jì)工作沒有顯著影響。 新舞弊審計(jì)準(zhǔn)則第1141號要求注冊會(huì)計(jì)師根據(jù)舞弊風(fēng)險(xiǎn)評估結(jié)果來選擇或調(diào)整進(jìn)一步審計(jì)程序的性質(zhì)、時(shí)間、范圍以及分配適當(dāng)?shù)膶徲?jì)人員。那該準(zhǔn)則的要求是否僅僅是一項(xiàng)增加審計(jì)成本的額外審計(jì)步驟,還是會(huì)影響審計(jì)證據(jù)收集過程從而更有效的發(fā)現(xiàn)舞弊和降低審計(jì)風(fēng)險(xiǎn)?鑒于現(xiàn)階段管理舞弊事件的上升,回答以上問題不但關(guān)系到注冊會(huì)計(jì)師協(xié)會(huì)對于他們制定的審計(jì)準(zhǔn)則的效果,而且審計(jì)職業(yè)界和社會(huì)公眾也極為關(guān)注。本文的研究結(jié)論在一定程度上反映了新舞弊審計(jì)準(zhǔn)則在獨(dú)立審計(jì)過程中的實(shí)施效果。
[Abstract]:The new fraud audit standard No. 1141 issued by the Ministry of Finance in 2006 clearly defines the auditor's responsibility to provide reasonable rather than absolute assurance that the financial statements do not have the risk of material misstatement due to errors or fraud. It also provides application guidance on how to assess and deal with fraud risk. Because the identification and investigation of fraud in financial statements depend to a great extent on the audit evidence obtained by auditors during the audit process. The acquisition of evidence is closely related to the planned audit. The auditor should take appropriate measures based on the results of the risk assessment, including the development of a more effective audit plan. This paper tests whether the evaluation results of auditor fraud risk will have a specific impact on the nature, time, scope and personnel allocation of the planned audit process. The influence of auditor's experience level on fraud risk assessment and planned audit is also tested. Based on the inventory audit of a medical device manufacturing enterprise, this paper designs two kinds of experimental cases of high fraud risk and low fraud risk, including Changsha, Zhuhai, 110 auditors from five large accounting firms, including Kunming, conducted an experimental study. The experimental contents included the participants' assessment of fraud risk, the selection of audit budget time for inventory and related accounts; Ten possible audit procedures for inventory and related accounts were selected. The answer was 6-point scale. Factor analysis was used in this paper. Covariance analysis and independent sample T- test were used to process and analyze the experimental data. The results showed that the level of fraud risk assessment had a significant impact on the audit of the plan. Not only did they assess the level of fraud risk higher than those received from low-risk experiments, indicating that most of them could correctly assess the level of fraud risk, but they also had more budget time for inventory audits. Some audit procedures designed to detect fraud are more selective and rely more on experienced auditors to perform specific inventory audit procedures, but the level of auditor experience has no significant impact on fraud risk assessment and planned audit. New Fraud auditing Standard No. 1141 requires CPAs to select or adjust the nature and timing of further audit procedures based on the results of fraud risk assessment, Scope and allocation of appropriate auditors. Is the requirement of the standard merely an additional audit step to increase audit costs, or will it affect the audit evidence collection process to more effectively detect fraud and reduce audit risks? In view of the rise in management fraud at this stage, answering the above questions is not only related to the effectiveness of the auditing standards established by the Institute of Certified Public Accountants, The conclusions of this paper reflect to some extent the implementation effect of the new fraud auditing standards in the process of independent audit.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

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