本文選題：中小會(huì)計(jì)師事務(wù)所 + 審計(jì)風(fēng)險(xiǎn)　； 參考：《南昌大學(xué)》2008年碩士論文

【摘要】： 隨著經(jīng)濟(jì)環(huán)境的變化,20世紀(jì)90年代以來(lái),傳統(tǒng)的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法已越來(lái)越不適應(yīng)日益復(fù)雜的經(jīng)濟(jì)環(huán)境,一種新的審計(jì)方法—現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法隨之應(yīng)運(yùn)而生。 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)作為一種新的審計(jì)模式,它以戰(zhàn)略觀和系統(tǒng)觀思想指導(dǎo)重大錯(cuò)報(bào)風(fēng)險(xiǎn)評(píng)估和整個(gè)審計(jì)流程,以分析被審計(jì)單位的經(jīng)營(yíng)風(fēng)險(xiǎn)為導(dǎo)向,通過(guò)綜合評(píng)價(jià)企業(yè)經(jīng)營(yíng)風(fēng)險(xiǎn)以確定實(shí)質(zhì)性測(cè)試的范圍、時(shí)間和程序,又稱(chēng)為風(fēng)險(xiǎn)基礎(chǔ)戰(zhàn)略系統(tǒng)審計(jì)方法,其核心思想是審計(jì)風(fēng)險(xiǎn)主要源于企業(yè)的經(jīng)營(yíng)風(fēng)險(xiǎn)。 目前國(guó)內(nèi)學(xué)者的著作和論文大多對(duì)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在我國(guó)的應(yīng)用界定對(duì)象為大型會(huì)計(jì)師事務(wù)所,對(duì)風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)在中小會(huì)計(jì)師事務(wù)所的應(yīng)用論述得很少,本文從分析目前國(guó)內(nèi)會(huì)計(jì)師事務(wù)所現(xiàn)有的傳統(tǒng)審計(jì)模式已無(wú)法適應(yīng)日益復(fù)雜的經(jīng)濟(jì)環(huán)境入手,展開(kāi)對(duì)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的討論,并結(jié)合案例,對(duì)現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式在中小會(huì)計(jì)師事務(wù)所的運(yùn)用進(jìn)行研究,得出以下結(jié)論:中小會(huì)計(jì)師事務(wù)所具有實(shí)施現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的需求,且在實(shí)踐中具有可行性,體現(xiàn)在現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法對(duì)審計(jì)風(fēng)險(xiǎn)的認(rèn)識(shí)更全面、深入,在審計(jì)資源分配方面的針對(duì)性和考慮重要審計(jì)領(lǐng)域的全面性這兩方面均體現(xiàn)出了優(yōu)勢(shì);中小會(huì)計(jì)師事務(wù)所在實(shí)施項(xiàng)目審計(jì)中可以吸收現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)中的風(fēng)險(xiǎn)理念、風(fēng)險(xiǎn)評(píng)估程序結(jié)合傳統(tǒng)審計(jì)方法設(shè)計(jì)實(shí)施針對(duì)性的審計(jì)程序以達(dá)到最優(yōu)效果。
[Abstract]:With the change of economic environment since 1990s, the traditional risk-oriented audit method has become more and more inadaptable to the increasingly complex economic environment, and a new audit method-modern risk-based audit method has emerged as the times require. As a new audit model, modern risk-oriented audit is guided by strategic and systematic views to guide the risk assessment and the whole audit process of material misstatement, and to analyze the operational risks of the audited units. The scope, time and procedure of substantive testing are determined by synthetically evaluating the business risks of enterprises, which is also called the risk-based strategic system audit method. The core idea of which is that the audit risks are mainly derived from the business risks of the enterprises. At present, most of the works and papers of domestic scholars define the application of modern risk-oriented audit in our country as the object of large accounting firms, and rarely discuss the application of risk-based auditing in small and medium-sized accounting firms. This paper begins with the analysis of the existing traditional audit models of domestic accounting firms, which can no longer adapt to the increasingly complex economic environment, and begins to discuss the modern risk-oriented audit, and combined with a case study. This paper studies the application of modern risk-oriented audit mode in small and medium-sized accounting firms, and draws the following conclusions: small and medium-sized accounting firms have the need to implement modern risk-oriented audit and are feasible in practice. Reflected in the modern risk-oriented audit method to understand the audit risk more comprehensive, in-depth, in the allocation of audit resources and consider the comprehensive audit field of these two aspects of the advantages; In the implementation of project audit, small and medium-sized accounting firms can absorb the risk concept of modern risk-oriented audit, and design and implement targeted audit procedures in combination with traditional audit methods to achieve the optimal results.
【學(xué)位授予單位】：南昌大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳紅平;GZLN會(huì)計(jì)師事務(wù)所的持續(xù)發(fā)展戰(zhàn)略研究[D];西南交通大學(xué);2010年

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本文編號(hào)：2106104