本文選題：審計(jì)風(fēng)險(xiǎn) + 風(fēng)險(xiǎn)模型�。� 參考：《長(zhǎng)春理工大學(xué)》2008年碩士論文

【摘要】： 注冊(cè)會(huì)計(jì)師審計(jì)擔(dān)負(fù)著過(guò)濾會(huì)計(jì)信息風(fēng)險(xiǎn)、確保會(huì)計(jì)信息質(zhì)量、降低會(huì)計(jì)信息識(shí)別成本的重任,被譽(yù)為“經(jīng)濟(jì)警察”。但現(xiàn)實(shí)會(huì)計(jì)舞弊案件中,如我國(guó)瓊民源、鄭百文、大慶聯(lián)誼、銀廣夏等證券市場(chǎng)會(huì)計(jì)舞弊事件無(wú)不牽涉到注冊(cè)會(huì)計(jì)師審計(jì),注冊(cè)會(huì)計(jì)師的社會(huì)形象因此而受到了極大的損害,注冊(cè)會(huì)計(jì)師遭受了前所未有的誠(chéng)信危機(jī),導(dǎo)致了注冊(cè)會(huì)計(jì)師行業(yè)社會(huì)公信力的下降。 注冊(cè)會(huì)計(jì)師的審計(jì)作為一種中介業(yè)務(wù),審計(jì)風(fēng)險(xiǎn)無(wú)時(shí)不在,無(wú)處不有。但是,審計(jì)風(fēng)險(xiǎn)是可以控制的。通過(guò)審計(jì)理論研究,提高審計(jì)質(zhì)量,把風(fēng)險(xiǎn)降低至可接受的水平。本文旨在通過(guò)對(duì)審計(jì)風(fēng)險(xiǎn)的研究,探索控制風(fēng)險(xiǎn)的途徑與方法。 全文分為五個(gè)部分。第一部分為引言,從研究背景及目的入手,在分析注冊(cè)會(huì)計(jì)師國(guó)內(nèi)外研究現(xiàn)狀的基礎(chǔ)上,探討了注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)的研究方法。第二部分為審計(jì)風(fēng)險(xiǎn)的基礎(chǔ)理論,界定了注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn),探討了注冊(cè)會(huì)計(jì)師審計(jì)的主要類型,并對(duì)審計(jì)風(fēng)險(xiǎn)的特征進(jìn)行了分析。第三部分對(duì)審計(jì)風(fēng)險(xiǎn)形成的原因及存在的問(wèn)題進(jìn)行了闡述。第四部分進(jìn)一步分析審計(jì)風(fēng)險(xiǎn)要素,建立審計(jì)風(fēng)險(xiǎn)模型。第五部分是本文的重點(diǎn)。這一部分從我國(guó)的實(shí)際情況出發(fā)對(duì)注冊(cè)會(huì)計(jì)師的審計(jì)風(fēng)險(xiǎn)控制從宏觀和微觀角度提出了解決對(duì)策。
[Abstract]:CPA audit is regarded as "economic police" for its important task of filtering accounting information risk, ensuring the quality of accounting information and reducing the cost of accounting information identification. However, in the actual accounting fraud cases, such as our country's Qiong Minyuan, Zheng Baiwen, Daqing Lianyi, Yin Guangxia and other securities market accounting fraud incidents, all involved in the audit of certified public accountants, the social image of certified public accountants has been greatly damaged. CPA suffered an unprecedented credit crisis, which led to the decline of the public credibility of CPA industry. As a kind of intermediary business, the audit risk of CPA is everywhere. However, audit risk can be controlled. Through the audit theory research, improve the audit quality, reduce the risk to acceptable level. The purpose of this paper is to explore the ways and methods of controlling audit risk through the research of audit risk. The full text is divided into five parts. The first part is the introduction, from the research background and purpose, on the basis of analyzing the current research situation of CPA at home and abroad, discusses the research method of CPA audit risk. The second part is the basic theory of audit risk, defines the audit risk of CPA, probes into the main types of audit of CPA, and analyzes the characteristics of audit risk. The third part expounds the causes and problems of audit risk. The fourth part further analyzes the audit risk elements and establishes the audit risk model. The fifth part is the focus of this paper. This part puts forward the solutions to the audit risk control of CPA from macro and micro point of view from the point of view of the actual situation of our country.
【學(xué)位授予單位】：長(zhǎng)春理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 霍真;;影響審計(jì)信息真實(shí)性的因素及對(duì)策[J];山西高等學(xué)校社會(huì)科學(xué)學(xué)報(bào);2009年10期

相關(guān)碩士學(xué)位論文 前1條

1 李素平;IPO審計(jì)風(fēng)險(xiǎn)及控制[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2011年

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本文編號(hào)：1883043