本文選題：審計風(fēng)險 + 傳統(tǒng)審計風(fēng)險模型�。� 參考：《四川大學(xué)》2007年碩士論文

【摘要】： 自20世紀90年代以來，隨著世界范圍內(nèi)重大管理欺詐以及審計失敗案例的頻繁發(fā)生，民間審計的審計風(fēng)險再次引起世人的關(guān)注，現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬕约捌鋺?yīng)用的研究已經(jīng)成為國內(nèi)外審計理論界與實務(wù)界廣為關(guān)注的前沿課題。 2003年10月，國際會計師聯(lián)合會(IFAC)發(fā)布了一系列新準則，并將審計模型修訂為“審計風(fēng)險=重大錯報風(fēng)險×檢查風(fēng)險”。我國注冊會計師協(xié)會根據(jù)國際的這一變化，提出了修訂我國審計準則的要求。2006年2月15日，財政部頒布了新的審計準則，核心的變化是采用了以上的審計模型來界定審計風(fēng)險。但對于“重大錯報風(fēng)險”的評估，國內(nèi)外還沒有形成切實可行的方法。因此研究這一問題就有重大的現(xiàn)實意義。 本文首先闡述了審計模式的發(fā)展歷程，探討了審計風(fēng)險的基本含義和理論，分析了傳統(tǒng)審計風(fēng)險模型的風(fēng)險要素及特點；剖析了現(xiàn)代審計風(fēng)險模型的產(chǎn)生和要素構(gòu)成，通過比較的方法，，分析得出戰(zhàn)略系統(tǒng)視角下審計風(fēng)險模型在理論上的進步和巨大的核心優(yōu)勢；最后，文章總結(jié)了本文研究的結(jié)論和局限性，并對有效地全面貫徹推行戰(zhàn)略系統(tǒng)視角下審計風(fēng)險模型提出了幾點建議。 本文的創(chuàng)新有以下幾點： (1)結(jié)合我國于2007年1月1日施行的與國際接軌的新審計準則和審計風(fēng)險模型，本著“審計風(fēng)險控制到位”的綜合審計理念，從戰(zhàn)略系統(tǒng)管理的視角研究現(xiàn)代審計風(fēng)險模型。 (2)運用企業(yè)戰(zhàn)略管理中的方法和經(jīng)驗，具體探討評估“重大錯報風(fēng)險”的審計方法。 (3)運用戰(zhàn)略系統(tǒng)視角下評估重大錯報風(fēng)險的審計方法對典型的審計失敗案例進行剖析，論證了現(xiàn)代審計風(fēng)險模型應(yīng)用的科學(xué)性和合理性。 通過本文的分析和研究，得到了審計風(fēng)險模型變化的實質(zhì)，探討解決現(xiàn)代審計風(fēng)險模型的具體運用問題的方法，從而達到使審計人員對現(xiàn)代審計風(fēng)險模型甚至現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫹椒ㄓ懈用魑恼J識，并使這一模型成為審計實務(wù)中切實可行的工具，最終達到提高審計人員發(fā)現(xiàn)財務(wù)報表重大錯報的能力，提高審計質(zhì)量的目的。
[Abstract]:Since the 1990s, with the frequent occurrence of major management fraud and audit failure cases in the world, the audit risk of folk audit has once again attracted the attention of the world. The research of modern risk-oriented audit and its application has become a frontier topic which has been widely concerned by the audit theorists and practitioners both at home and abroad. IFAC (International Federation of Accountants) issued a series of new guidelines and revised the audit model to "Audit risk = risk of material misstatement x risk of inspection". According to the international change, the Institute of Certified Public Accountants of our country put forward the request to revise our auditing standard. On February 15, 2006, the Ministry of Finance issued a new auditing standard, the core of which is to use the above audit model to define the audit risk. However, there is no practical method to evaluate the risk of material misstatement. Therefore, it is of great practical significance to study this problem. This paper first expounds the development of audit model, discusses the basic meaning and theory of audit risk, analyzes the risk elements and characteristics of traditional audit risk model, and analyzes the generation and composition of modern audit risk model. Through the comparative method, the paper concludes the theoretical progress and huge core advantages of the audit risk model from the perspective of strategic system. Finally, the paper summarizes the conclusions and limitations of this study. Some suggestions are put forward to carry out the audit risk model from the perspective of strategic system. The innovations of this paper are as follows: (1) combined with the new auditing standards and audit risk model that our country implemented on January 1, 2007, which is in line with international standards, Based on the comprehensive audit concept of "audit risk control in place", this paper studies the modern audit risk model from the perspective of strategic system management. This paper discusses the audit methods to evaluate the risk of material misstatement. 3) using the audit method of evaluating the risk of material misstatement from the perspective of strategic system to analyze the typical audit failure cases. The scientific nature and rationality of the application of the modern audit risk model are demonstrated. Through the analysis and research of this paper, the essence of the change of audit risk model is obtained, and the method to solve the concrete application problem of modern audit risk model is discussed. In order to make the auditors have a clearer understanding of the modern audit risk model and even the modern risk-oriented audit method, and make this model become a practical tool in audit practice, Finally, to improve the auditor's ability to detect material misstatement of financial statements and improve audit quality.
【學(xué)位授予單位】：四川大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.2

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 劉穎輝;戰(zhàn)略視角下審計風(fēng)險評價模型的應(yīng)用研究[D];河北工程大學(xué);2010年

本文編號：2025698