本文選題：風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì) + 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)　； 參考：《復(fù)旦大學(xué)》2008年碩士論文

【摘要】： 審計(jì)由最初的審查會(huì)計(jì)報(bào)表項(xiàng)目的賬項(xiàng)審計(jì),以內(nèi)部控制為導(dǎo)向的制度基礎(chǔ)審計(jì),發(fā)展到現(xiàn)在的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),經(jīng)歷了三個(gè)階段,也被稱為三種審計(jì)模式的轉(zhuǎn)變。風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是自20世紀(jì)90年代開(kāi)始,國(guó)際上各大會(huì)計(jì)師事務(wù)所和學(xué)術(shù)界對(duì)審計(jì)基本方法進(jìn)行全面研究的基礎(chǔ)上,開(kāi)發(fā)的新審計(jì)方法,已經(jīng)在國(guó)際上各大會(huì)計(jì)師事務(wù)所中得到了廣泛的運(yùn)用。 我國(guó)2006年2月頒布了新的審計(jì)準(zhǔn)則,要求我國(guó)審計(jì)界的審計(jì)模式全面轉(zhuǎn)向風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì),但是從國(guó)外運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的效果看,依然不斷爆發(fā)審計(jì)失敗的丑聞,這究竟是審計(jì)模式的問(wèn)題,還是其他因素造成?我國(guó)各個(gè)會(huì)計(jì)師事務(wù)所運(yùn)用風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的實(shí)際狀況如何,各個(gè)注冊(cè)會(huì)計(jì)師對(duì)待風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的觀點(diǎn)又如何? 本文用對(duì)各個(gè)會(huì)計(jì)師事務(wù)所正在執(zhí)業(yè)的注冊(cè)會(huì)計(jì)師問(wèn)卷調(diào)查的方法,收取有效樣本30份,通過(guò)對(duì)調(diào)查結(jié)果進(jìn)行分析,統(tǒng)計(jì)出風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)各個(gè)會(huì)計(jì)師事務(wù)所運(yùn)用的現(xiàn)狀和各注冊(cè)會(huì)計(jì)師對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的觀點(diǎn);接著,本文對(duì)統(tǒng)計(jì)結(jié)果進(jìn)行較深入的分析,分析統(tǒng)計(jì)結(jié)果背后的原因和注冊(cè)會(huì)計(jì)師的觀念對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)實(shí)施效果的影響;最后,作者談了自己對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的觀點(diǎn),以及根據(jù)調(diào)查問(wèn)卷的結(jié)果,就風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)的運(yùn)用談了自己的結(jié)論,并展望了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)未來(lái)的發(fā)展前景。
[Abstract]:The audit has gone through three stages, also known as the transformation of three kinds of audit modes, from the initial audit of the audit items to the audit of the accounting items, and the internal control-oriented system based audit to the risk-based audit. Risk-oriented auditing is a new auditing method developed by major accounting firms and academic circles since the 1990s, on the basis of comprehensive research on the basic methods of auditing. Has been widely used in major international accounting firms. In February 2006, a new auditing standard was issued in our country, which requires the audit mode of our audit circles to shift to risk-based audit completely. However, judging from the effect of applying risk-based audit abroad, the scandal of audit failure is still breaking out. Is this a problem with the audit model or is it caused by other factors? What is the actual situation of the application of risk-based audit by various accounting firms in our country, and what are the views of each CPA on risk-based audit? In this paper, 30 valid samples are collected by questionnaire survey of certified public accountants who are in practice in various accounting firms, and the results of the survey are analyzed. The current situation of the application of Risk-Oriented Audit in various accounting firms in China and the viewpoints of each CPA on Risk-Oriented Audit are analyzed. Then, this paper makes a deep analysis of the statistical results. This paper analyzes the reasons behind the statistical results and the influence of the concept of certified public accountants on the implementation of risk-oriented audit in China. Finally, the author discusses his views on risk-oriented audit and the results of the questionnaire. This paper discusses the application of risk-based audit in our country, and looks forward to the future development of risk-based audit in China.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4;F233

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 劉慶齡;;風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在安徽省中小企業(yè)信息化進(jìn)程中的運(yùn)用[J];赤峰學(xué)院學(xué)報(bào)(自然科學(xué)版);2012年19期

相關(guān)會(huì)議論文 前1條

1 馮義秀;車銀鳳;;現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式的創(chuàng)新與實(shí)務(wù)應(yīng)用局限[A];全國(guó)內(nèi)部審計(jì)理論研討優(yōu)秀論文集三等獎(jiǎng)?wù)撐膮R編[C];2011年

相關(guān)碩士學(xué)位論文 前3條

1 王林;注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則（2006）實(shí)施情況分析[D];中國(guó)海洋大學(xué);2011年

2 趙丹;會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)管理情況的分析[D];中國(guó)海洋大學(xué);2011年

3 范莉莉;風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式的應(yīng)用情況分析[D];中國(guó)海洋大學(xué);2011年

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本文編號(hào)：1860848