本文選題：經營風險導向審計 + 管理舞弊導向審計��； 參考：《武漢理工大學》2007年碩士論文

【摘要】： 真正意義上的現(xiàn)代風險導向審計是從20世紀90年代開始的，它先后經歷了經營風險導向審計、管理舞弊導向審計直到現(xiàn)在的重大錯報風險導向審計。由于經營風險導向審計和管理舞弊導向審計都未能緊貼審計目標，為了從根本上提高審計人員評估風險和發(fā)現(xiàn)舞弊的能力，2003年10月，國際審計與保證準則委員會(IAASB)確立了新的審計風險模型：審計風險=重大錯報風險×檢查風險。這標志著重大錯報風險導向審計模式的誕生。中國注冊會計師協(xié)會于2006年2月25日發(fā)布并于2007年1月1日啟用此新的審計風險模型，以提高注冊會計師發(fā)現(xiàn)財務報表重大錯報的能力。 本文研究目的是在分析風險導向審計基本理論的基礎上，通過對經營風險導向審計模式、管理舞弊導向審計模式、重大錯報風險導向審計模式的詳細比較，為我國注冊會計師選擇重大錯報風險導向審計模式提供選擇思路。本文的研究有助于促進審計模式理論的發(fā)展創(chuàng)新。 本文共分五個部分來探討重大錯報風險導向審計模式及其應用的有關問題。 第一章是導論，闡述了選題背景和研究的意義，，并在對國內外研究現(xiàn)狀進行綜述分析的基礎上提出了本文的研究方法和研究的主要內容。 第二章闡述了風險導向審計模式的基本理論包括風險與風險導向的含義、各個不同的審計模式階段所運用審計風險模型的異同、風險導向審計的內涵。 第三章對經營風險導向審計、管理舞弊導向審計和重大錯報風險導向審計模式進行了系統(tǒng)地比較，通過比較總結了重大錯報風險導向審計模式的優(yōu)越性，指出它是現(xiàn)代風險導向審計模式發(fā)展的方向，同時也對其局限性提出了疑慮。 第四章對重大錯報風險導向審計模式的基本要素進行了分析，主要包括重大錯報風險的評估、重大錯報風險導向審計的基本審計程序與方法。 第五章分析了會計師事務所對風險導向審計模式的選擇，指出重大錯報風險導向審計模式是風險導向審計模式的主流。第六章是結論與展望。 本文在已有的風險導向審計理論基礎上，嘗試對財務報表重大錯報風險進行定量評估，通過分析指出它是風險導向審計發(fā)展和改革的方向。
[Abstract]:The real sense of modern risk-oriented audit began in the 1990s, it has experienced the management risk-based audit, management fraud-oriented audit to the present major misstatement risk-oriented audit. In order to fundamentally improve the auditors' ability to assess risks and detect fraud, in October 2003, since neither the operational risk-based audit nor the management-oriented audit had been able to keep up with the audit objectives, IAASB) has established a new audit risk model: audit risk = material misstatement risk 脳 inspection risk. This marks the birth of the risk-oriented audit model of major misstatement. The Chinese Institute of Certified Public Accountants issued the new audit risk model on February 25, 2006 and launched on January 1, 2007. In order to improve the ability of CPA to detect material misstatement of financial statements, the purpose of this paper is to analyze the basic theory of risk-based audit, through the management of risk-oriented audit mode, management fraud-oriented audit mode, The detailed comparison of the risk-oriented audit mode of material misstatement provides a way to choose the risk-oriented audit mode for China's certified public accountants. The research in this paper is helpful to promote the development and innovation of audit mode theory. This paper is divided into five parts to discuss the problems related to the risk oriented audit mode of material misstatement and its application. Chapter one is an introduction, which expounds the background of the topic and the significance of the research. On the basis of summarizing and analyzing the current research situation at home and abroad, the paper puts forward the research methods and main contents of this paper. Chapter two expounds the basic theory of risk-based audit mode, including the meaning of risk and risk-based audit mode. The differences and similarities of the audit risk models and the connotation of the risk-oriented audit in different audit modes. Chapter three systematically compares the management risk-oriented audit, the management-fraud-oriented audit and the risk-oriented audit mode of material misstatement. By comparing and summarizing the superiority of the risk oriented audit mode of material misstatement, it is pointed out that it is the direction of the development of the modern risk oriented audit mode. The fourth chapter analyzes the basic elements of the risk oriented audit model of material misstatement, mainly including the assessment of the risk of material misstatement. Chapter five analyzes the choice of risk-oriented audit mode by accounting firms and points out that the risk-oriented audit mode of material misstatement is the mainstream of risk-based audit mode. The sixth chapter is the conclusion and prospect. Based on the existing theory of risk-oriented audit, this paper attempts to quantitatively evaluate the risk of major misstatement in financial statements, and points out that it is the direction of the development and reform of risk-oriented audit.
【學位授予單位】：武漢理工大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F239.4

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