本文選題：審計風(fēng)險 + 風(fēng)險模型�。� 參考：《長春理工大學(xué)》2008年碩士論文

【摘要】： 注冊會計師審計擔(dān)負(fù)著過濾會計信息風(fēng)險、確保會計信息質(zhì)量、降低會計信息識別成本的重任,被譽(yù)為“經(jīng)濟(jì)警察”。但現(xiàn)實(shí)會計舞弊案件中,如我國瓊民源、鄭百文、大慶聯(lián)誼、銀廣夏等證券市場會計舞弊事件無不牽涉到注冊會計師審計,注冊會計師的社會形象因此而受到了極大的損害,注冊會計師遭受了前所未有的誠信危機(jī),導(dǎo)致了注冊會計師行業(yè)社會公信力的下降。 注冊會計師的審計作為一種中介業(yè)務(wù),審計風(fēng)險無時不在,無處不有。但是,審計風(fēng)險是可以控制的。通過審計理論研究,提高審計質(zhì)量,把風(fēng)險降低至可接受的水平。本文旨在通過對審計風(fēng)險的研究,探索控制風(fēng)險的途徑與方法。 全文分為五個部分。第一部分為引言,從研究背景及目的入手,在分析注冊會計師國內(nèi)外研究現(xiàn)狀的基礎(chǔ)上,探討了注冊會計師審計風(fēng)險的研究方法。第二部分為審計風(fēng)險的基礎(chǔ)理論,界定了注冊會計師審計風(fēng)險,探討了注冊會計師審計的主要類型,并對審計風(fēng)險的特征進(jìn)行了分析。第三部分對審計風(fēng)險形成的原因及存在的問題進(jìn)行了闡述。第四部分進(jìn)一步分析審計風(fēng)險要素,建立審計風(fēng)險模型。第五部分是本文的重點(diǎn)。這一部分從我國的實(shí)際情況出發(fā)對注冊會計師的審計風(fēng)險控制從宏觀和微觀角度提出了解決對策。
[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】：長春理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

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

相關(guān)碩士學(xué)位論文 前1條

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

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本文編號：1883043