我國實施現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬅媾R的問題與對策
本文選題：現(xiàn)代風(fēng)險導(dǎo)向?qū)徲?/strong> + 審計環(huán)境��； 參考：《東北大學(xué)》2008年碩士論文
【摘要】：隨著人類步入21世紀(jì),世界經(jīng)濟(jì)急劇變化,企業(yè)與外界環(huán)境聯(lián)系加強(qiáng),由于企業(yè)盈利的沖動和外部對企業(yè)日益高漲的期望,企業(yè)進(jìn)行財務(wù)舞弊的動機(jī)和壓力日益增大,從而導(dǎo)致國內(nèi)外審計失敗案件越演越烈,注冊會計師的審計風(fēng)險也隨之越來越大。正是在這樣嚴(yán)峻的現(xiàn)實挑戰(zhàn)而前,注冊會計師理論界和實務(wù)界都急需要一種新型的審計風(fēng)險模型和審計模式來更好地幫助注冊會計師規(guī)避審計職業(yè)風(fēng)險,并指引注冊會計師提高審計的效率和效果,現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬀褪窃谶@樣的情況下孕育而生了。隨后現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫵蔀楸妒軜I(yè)內(nèi)外人士關(guān)注的熱點問題。國際會計師聯(lián)合會下屬的國際審計和保證準(zhǔn)則理事會于2003年10月發(fā)布了三個以建立現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫗楹诵牡男碌膰H審計風(fēng)險準(zhǔn)則,并要求從2004年12月15日或之后開始的期間財務(wù)報表審計,執(zhí)行新風(fēng)險準(zhǔn)則及相應(yīng)修訂發(fā)布的其他準(zhǔn)則。我國財政部根據(jù)國際審計準(zhǔn)則的最新發(fā)展,也于2006年2月15日,財政部頒布了一系列新的審計準(zhǔn)則,并要求從2007年1月開始在國內(nèi)會計師事務(wù)所中執(zhí)行�？梢�,現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬙谑澜绶秶鷥?nèi)的實施已是不可逆轉(zhuǎn)的趨勢。因此,對現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬤M(jìn)行理論和實務(wù)方面的系統(tǒng)研究就顯得尤為重要。 由此,筆者對現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷漠a(chǎn)生、理論框架及其應(yīng)用情況進(jìn)行了較為系統(tǒng)、深入的分析,并針對我國的應(yīng)用現(xiàn)狀提出了在我國運(yùn)用現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬅媾R的問題及對策,希望能夠探索出一條適合我國國情的現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫲l(fā)展道路,以有助于我國審計理論的研究和實踐運(yùn)用,有助于我國審計技術(shù)水平的提高,有助于我國會計師事務(wù)所的國際競爭。
[Abstract]:As human beings step into the 21st century, the world economy changes dramatically, and the relationship between enterprises and the outside environment is strengthened. As a result of the impulse of profit and the increasing expectation of external enterprises, the motivation and pressure of financial fraud are increasing day by day. As a result, the audit failure cases at home and abroad become more and more serious, and the audit risk of CPA becomes larger and greater. Just before such a severe challenge, CPA theorists and practitioners urgently need a new type of audit risk model and audit model to help CPA avoid audit professional risks. And guide CPA to improve the efficiency and effect of audit, modern risk-oriented audit is born under such circumstances. After that, modern risk-oriented audit has become a hot issue concerned by people inside and outside the industry. In October 2003, the International auditing and Assurance Standards Board of the International Federation of Accountants (IFAC) issued three new international audit risk standards with the core of establishing a modern risk-oriented audit. The audit of the financial statements for the period commencing December 15, 2004, and the implementation of the new risk standards and other standards issued accordingly are required. According to the latest development of international auditing standards, the Ministry of Finance issued a series of new auditing standards on February 15, 2006, and requested that they be implemented in domestic accounting firms from January 2007. Therefore, the implementation of modern risk-oriented audit in the world is an irreversible trend. Therefore, it is particularly important to study the theory and practice of modern risk-oriented audit. Therefore, the author makes a systematic and in-depth analysis of the emergence, theoretical framework and application of modern risk-oriented audit. In view of the present situation of our country's application, the paper puts forward the problems and countermeasures of applying modern risk-oriented audit in our country, hoping to explore a way to develop modern risk-based audit, which is suitable for our country's national conditions. It is helpful to the research and application of audit theory in our country, to the improvement of auditing technology level and to the international competition of accounting firms in our country.
【學(xué)位授予單位】：東北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4
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