本文選題：審計(jì)環(huán)境 + 審計(jì)目標(biāo)　； 參考：《東北師范大學(xué)》2008年碩士論文

【摘要】： 審計(jì)是社會(huì)政治經(jīng)濟(jì)發(fā)展到一定階段的產(chǎn)物,并隨著政治經(jīng)濟(jì)的發(fā)展而不斷地發(fā)展和演變,審計(jì)總是依存于特定的社會(huì)政治經(jīng)濟(jì)環(huán)境(審計(jì)環(huán)境)并為其服務(wù)。審計(jì)環(huán)境是審計(jì)實(shí)踐的基本舞臺(tái),由于審計(jì)目標(biāo)是一定審計(jì)環(huán)境的產(chǎn)物,審計(jì)目標(biāo)又是審計(jì)實(shí)務(wù)的起點(diǎn),審計(jì)模式是實(shí)現(xiàn)審計(jì)目標(biāo)的手段,因此審計(jì)環(huán)境對(duì)審計(jì)目標(biāo)和審計(jì)模式起著決定性的作用。 本文通過(guò)分析具體的審計(jì)環(huán)境對(duì)審計(jì)目標(biāo)、審計(jì)模式的影響,論述在我國(guó)財(cái)務(wù)丑聞、審計(jì)失敗案例頻繁發(fā)生的情況下,在風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在我國(guó)推行過(guò)程中,應(yīng)該對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式中的風(fēng)險(xiǎn)進(jìn)行重新詮釋,構(gòu)建適合我國(guó)審計(jì)環(huán)境的以揭露管理舞弊這一現(xiàn)代審計(jì)風(fēng)險(xiǎn)最高的領(lǐng)域?yàn)閷徲?jì)重心的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式。 本文共分為四個(gè)部分。引言部分介紹了本文的研究背景和研究意義,并對(duì)目前國(guó)內(nèi)外的研究成果進(jìn)行綜述。第一部分分別介紹在審計(jì)模式的發(fā)展過(guò)程中,隨著社會(huì)經(jīng)濟(jì)環(huán)境的改變和審計(jì)目標(biāo)的變化依次出現(xiàn)的三種審計(jì)模式,即賬表導(dǎo)向?qū)徲?jì)模式、制度導(dǎo)向?qū)徲?jì)模式、風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式,同時(shí)闡述這三種審計(jì)模式各自的審計(jì)目標(biāo)、審計(jì)方法以及每種審計(jì)模式的產(chǎn)生所代表的進(jìn)步意義和存在的缺陷。第二部分分析我國(guó)目前的審計(jì)環(huán)境,在此基礎(chǔ)上得出由于我國(guó)審計(jì)環(huán)境的特殊性被西方大部分國(guó)家所采用的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在我國(guó)并不適宜全盤(pán)吸收。同時(shí)分析了我國(guó)審計(jì)失敗案例的主要原因,提出我國(guó)應(yīng)以揭露管理舞弊作為審計(jì)重心。第三部分構(gòu)建了適合我國(guó)審計(jì)環(huán)境的以揭露管理舞弊這一現(xiàn)代審計(jì)風(fēng)險(xiǎn)最高的領(lǐng)域?yàn)閷徲?jì)重心的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式。并介紹這一審計(jì)模式的審計(jì)方法和審計(jì)程序。希望通過(guò)本篇論文的研究與探討,能夠?yàn)轱L(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在我國(guó)推行過(guò)程中更加適合我國(guó)經(jīng)濟(jì)社會(huì)發(fā)展需要提供一些有益的建議和參考。
[Abstract]:Audit is the product of the development of social political economy to a certain stage, and with the development of political economy, it develops and evolves constantly. Audit always depends on and serves the specific social political and economic environment (audit environment). Audit environment is the basic stage of audit practice. Because audit objective is the product of certain audit environment, audit objective is the starting point of audit practice, and audit mode is the means to realize audit objective. Therefore, audit environment plays a decisive role in audit objectives and audit models. By analyzing the impact of specific audit environment on audit objectives and audit models, this paper discusses the risk oriented audit model in the process of implementation in China, where financial scandals and audit failure cases occur frequently. It is necessary to reinterpret the risk in the risk-oriented audit model and construct a risk-based audit model suitable for our country's audit environment to expose the management fraud, which is the highest risk field of modern audit. This paper is divided into four parts. The introduction introduces the research background and significance of this paper, and summarizes the current research results at home and abroad. The first part introduces three kinds of audit models in the process of the development of audit mode, that is, book-oriented audit mode, system-oriented audit mode, with the change of social and economic environment and the change of audit objectives. At the same time, this paper expounds the audit objectives, audit methods, the progressive significance and defects of each kind of audit mode. The second part analyzes the current audit environment of our country, and concludes that the risk-oriented audit mode adopted by most western countries is not suitable to be absorbed in China because of the particularity of the audit environment in our country. At the same time, this paper analyzes the main reasons of audit failure cases in our country, and puts forward that our country should take disclosure of management fraud as the focus of audit. In the third part, the author constructs a risk-oriented audit mode which is suitable for our country's audit environment to expose management fraud, which is the highest risk field of modern audit. The audit method and procedure of this audit mode are also introduced. It is hoped that through the research and discussion of this paper, it can provide some useful suggestions and references for the implementation of the risk-oriented audit model in the course of our country's economic and social development.
【學(xué)位授予單位】：東北師范大學(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 王穎;;試論現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)應(yīng)用的問(wèn)題與對(duì)策[J];江蘇經(jīng)貿(mào)職業(yè)技術(shù)學(xué)院學(xué)報(bào);2011年06期

相關(guān)碩士學(xué)位論文 前1條

1 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)：1899307