【摘要】：由于傳統(tǒng)審計風(fēng)險模型日益暴露出其缺陷,國際審計和保證準(zhǔn)則委員會于2003年10月發(fā)布和修訂相關(guān)準(zhǔn)則,推出了新的審計風(fēng)險模型,即審計風(fēng)險=重大錯報風(fēng)險×檢查風(fēng)險,我國注冊會計師協(xié)會于2006年4月發(fā)布了新的注冊會計師執(zhí)業(yè)準(zhǔn)則以替代原有的審計準(zhǔn)則,正式接受了這一審計風(fēng)險模型。新修訂的審計風(fēng)險模型中的重大錯報風(fēng)險涵蓋了包括企業(yè)、政府、監(jiān)管部門等多方面的因素,納入了凡是能導(dǎo)致財務(wù)報表產(chǎn)生重大錯、漏報的所有因素,實質(zhì)上反映了國際審計環(huán)境變化和審計工作日趨復(fù)雜化的軌跡和過程。因此,闡釋基于重大錯報風(fēng)險的審計風(fēng)險模型的基本理論及其在審計中的運用,從而為新審計風(fēng)險模型在我國審計界的應(yīng)用進行探索就顯得十分必要。 本論文在充分借鑒前人研究的基礎(chǔ)上,從揭示審計風(fēng)險模型這一重大發(fā)展背后的背景和理論依據(jù)入手,分析了審計模型的這一變化對審計程序的總體影響,完善了基于重大錯報風(fēng)險的審計風(fēng)險模型的實施程序體系。同時,為了闡述注冊會計師在審計工作中正確使用該模型,從而達到提高審計質(zhì)量、降低審計風(fēng)險、提高審計效率的目標(biāo)。本文選取一家酒類上市公司應(yīng)用基于重大錯報風(fēng)險審計模型控制重大錯報風(fēng)險的案例分析,詳細的闡述了重大錯報風(fēng)險審計模型在實務(wù)中的應(yīng)用。 基于重大錯報風(fēng)險審計風(fēng)險模型的應(yīng)用研究是本文的核心環(huán)節(jié)之一,本論文希望通過對重大錯報審計風(fēng)險模型在審計程序中的應(yīng)用分析,為完善基于重大錯報風(fēng)險審計風(fēng)險模型在我國的應(yīng)用,為我國審計界應(yīng)用基于重大錯報風(fēng)險的審計風(fēng)險模型找到具體的應(yīng)用手段,從而為提高我國審計工作的質(zhì)量、節(jié)約審計資源與提高審計效率創(chuàng)造條件。
[Abstract]:Because the traditional audit risk model has exposed its defects day by day, the International Audit and Assurance Standards Committee issued and revised the relevant standards in October 2003, and put forward a new audit risk model, that is, audit risk = material misstatement risk 脳 check risk. In April 2006, the Chinese Institute of Certified Public Accountants (CPAs) issued a new CPA practice Standard to replace the original auditing Standards, and accepted the audit risk model formally. The risk of material misstatement in the newly revised audit risk model covers many factors, including enterprises, governments, regulators, etc., which include all the factors that can lead to material errors in the financial statements. In essence, it reflects the change of international audit environment and the increasingly complicated track and process of audit work. Therefore, it is necessary to explain the basic theory of audit risk model based on material misstatement risk and its application in audit, so as to explore the application of the new audit risk model in the auditing field of our country. On the basis of the previous research, this paper analyzes the overall influence of the change of audit model on audit procedure from the background and theoretical basis of revealing the major development of audit risk model. Perfect the implementation procedure system of audit risk model based on material misstatement risk. At the same time, in order to expound the correct use of the model in the audit work, the CPA can improve the audit quality, reduce the audit risk and improve the audit efficiency. This paper selects a case study of a listed alcohol company to control the risk of material misstatement based on the risk audit model of material misstatement, and expounds in detail the application of the model in practice. The application research of audit risk model based on material misstatement is one of the core links of this paper. This paper hopes to analyze the application of audit risk model based on material misstatement in the audit process. In order to perfect the application of audit risk model based on material misstatement risk in our country, to find the concrete application means for the audit risk model based on material misstatement risk in our country, so as to improve the quality of audit work in our country. Save audit resources and improve audit efficiency to create conditions.
【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

【引證文獻】

相關(guān)期刊論文 前1條

1 張彥惠;;論審計風(fēng)險模型中的重大錯報風(fēng)險[J];現(xiàn)代經(jīng)濟信息;2013年10期

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本文編號：2155787