本文選題：重大錯(cuò)報(bào)風(fēng)險(xiǎn) + 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)��； 參考：《吉林財(cái)經(jīng)大學(xué)》2017年碩士論文

【摘要】：隨著我國市場(chǎng)經(jīng)濟(jì)的不斷成熟和全球化進(jìn)程的不斷深化,現(xiàn)代企業(yè)可以選擇更加多元化的經(jīng)營方式,獲得更多的市場(chǎng)機(jī)會(huì)和融資渠道,同時(shí)也要面對(duì)更加復(fù)雜的市場(chǎng)環(huán)境和更加多樣的經(jīng)營風(fēng)險(xiǎn)。在這種情況下,審計(jì)工作的難度也在不斷加大。面對(duì)業(yè)務(wù)量巨大和業(yè)務(wù)種類繁多的被審計(jì)單位,審計(jì)人員必須要采用能夠有效控制審計(jì)風(fēng)險(xiǎn),并且能夠進(jìn)一步提高審計(jì)效率的現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式。在這種模式下,重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別和評(píng)估作為核心內(nèi)容,能夠識(shí)別被審計(jì)單位的重點(diǎn)審計(jì)領(lǐng)域,有效評(píng)估重大錯(cuò)報(bào)的重要性和廣泛性,集中審計(jì)資源針對(duì)重點(diǎn)審計(jì)領(lǐng)域進(jìn)行審計(jì),進(jìn)而降低審計(jì)風(fēng)險(xiǎn),提高審計(jì)效率。但是在我國審計(jì)的實(shí)務(wù)領(lǐng)域,重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別和評(píng)估并沒有受到足夠的重視。許多審計(jì)人員在執(zhí)業(yè)過程中缺乏系統(tǒng)性的重大錯(cuò)報(bào)風(fēng)險(xiǎn)識(shí)別和評(píng)估程序,盲目的進(jìn)行審計(jì),審計(jì)思路很容易被被審計(jì)單位獲取,從而無法識(shí)別到重大的風(fēng)險(xiǎn)。本文主要采用文獻(xiàn)研究結(jié)合案例分析的方法,首先對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)相關(guān)理論的進(jìn)行整理和分析,總結(jié)了相關(guān)理論研究現(xiàn)狀。其次選取J公司審計(jì)失敗的案例進(jìn)行分析。詳細(xì)的對(duì)如何在實(shí)務(wù)中運(yùn)用重大錯(cuò)報(bào)風(fēng)險(xiǎn)識(shí)別和評(píng)估程序進(jìn)行審計(jì)進(jìn)行了說明,最后提出了Z會(huì)計(jì)師事務(wù)所在為J公司提供審計(jì)服務(wù)的過程中的不足之處,給會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師提出了建議。旨在加強(qiáng)重大錯(cuò)報(bào)風(fēng)險(xiǎn)識(shí)別和評(píng)估理論在審計(jì)實(shí)務(wù)中的可操作性,充分證明重大錯(cuò)報(bào)風(fēng)險(xiǎn)識(shí)別和評(píng)估程序的運(yùn)用能夠有效整合審計(jì)資源,提高審計(jì)效率,降低審計(jì)風(fēng)險(xiǎn)。使之能夠在審計(jì)實(shí)務(wù)中得到廣泛應(yīng)用。
[Abstract]:With the continuous maturity of our market economy and the deepening of the globalization process, modern enterprises can choose a more diversified mode of operation and obtain more market opportunities and financing channels. At the same time, we have to face a more complex market environment and more diversified business risks. In this case, the difficulty of audit work is also increasing. In the face of the large volume of business and various types of business audited units auditors must adopt a modern risk-oriented audit model which can effectively control audit risks and further improve audit efficiency. In this mode, the identification and evaluation of material misstatement risk as the core content, can identify the key audit areas of the audited units, effectively assess the importance and breadth of material misstatement, In order to reduce audit risk and improve audit efficiency, centralized audit resources are focused on key audit areas. However, in the practical field of audit in China, the identification and evaluation of the risk of material misstatement has not received enough attention. Many auditors lack systematic procedures for identifying and evaluating the risk of material misstatement in the course of practice, and blindly audit, audit ideas are easily acquired by audit units, so they can not identify significant risks. This paper mainly adopts the method of literature research and case analysis. Firstly, the related theories of material misstatement risk are sorted out and analyzed, and the current research situation of relevant theories is summarized. Secondly, select J company audit failure case analysis. How to use the process of identifying and evaluating the risk of material misstatement in practice is explained in detail. Finally, the deficiencies of accounting firm Z in the process of providing audit services for company J are pointed out. Advice is given to accounting firms and certified public accountants. The purpose of this paper is to strengthen the operability of the theory of identifying and evaluating the risk of material misstatement in the audit practice, and to fully prove that the application of the procedure of identifying and evaluating the risk of material misstatement can effectively integrate the audit resources, improve the audit efficiency and reduce the audit risk. So that it can be widely used in audit practice.
【學(xué)位授予單位】：吉林財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;F426.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 蔣蘇月;路正南;;審計(jì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估系統(tǒng)的構(gòu)建與應(yīng)用[J];科技管理研究;2013年04期

2 王娟;;基于物元可拓理論的重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估模型及其應(yīng)用[J];中國注冊(cè)會(huì)計(jì)師;2013年01期

3 郭義民;;審計(jì)風(fēng)險(xiǎn)控制問題探討[J];審計(jì)與理財(cái);2012年11期

4 王風(fēng)華;梁星;;會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)計(jì)量方法研究[J];財(cái)會(huì)通訊;2012年27期

5 李曉慧;孫蔓莉;;業(yè)績歸因分析在審計(jì)風(fēng)險(xiǎn)識(shí)別中的運(yùn)用研究[J];會(huì)計(jì)研究;2012年09期

6 趙子夜;王躍堂;;審計(jì)意見中的信息指標(biāo)權(quán)效重構(gòu)[J];會(huì)計(jì)研究;2012年08期

7 宋衍蘅;肖星;;監(jiān)管風(fēng)險(xiǎn)、事務(wù)所規(guī)模與審計(jì)質(zhì)量[J];審計(jì)研究;2012年03期

8 謝盛紋;閆煥民;;隨簽字注冊(cè)會(huì)計(jì)師流動(dòng)而發(fā)生的會(huì)計(jì)師事務(wù)所變更問題研究[J];會(huì)計(jì)研究;2012年04期

9 張萍;鄭祥迪;;風(fēng)險(xiǎn)基礎(chǔ)觀下的審計(jì)收費(fèi)補(bǔ)償研究[J];中國證券期貨;2012年03期

10 朱松;陳關(guān)亭;;會(huì)計(jì)穩(wěn)健性與審計(jì)收費(fèi):基于審計(jì)風(fēng)險(xiǎn)控制策略的分析[J];審計(jì)研究;2012年01期

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];中國海洋大學(xué);2011年

2 黃小芬;財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn)識(shí)別研究[D];南華大學(xué);2011年

3 繆瑾秋;新審計(jì)準(zhǔn)則對(duì)審計(jì)質(zhì)量的影響[D];南京理工大學(xué);2010年

，

本文編號(hào)：1902893