【摘要】： 21世紀初期,震驚世界的安然事件及一系列的財務舞弊案件爆發(fā),使注冊會計師行業(yè)經歷了一場空前的信任危機。為了給審計實踐尋求有效的理論支持,審計界提出了現代風險導向審計理論。我國也于2006年2月由中華人民共和國財政部頒布了與國際審計準則趨同的,以現代風險導向審計理論為基礎的中國注冊會計師執(zhí)業(yè)準則,并于2007年1月1日開始實施。與傳統(tǒng)的風險導向審計理論相比,現代風險導向審計理論在審計理念、審計活動的邏輯關系等方面發(fā)生了一系列的變化,給審計實踐中如何正確理解和使用這種理論帶來了一些困難。為了正確認識和使用現代風險導審計理論,本文分析了審計理論的產生及發(fā)展的原因,研究了現代風險導向審計理論的主要特點以及它與其他審計理論之間千絲萬縷的聯系。研究表明,現代風險比以往的審計理論更嚴謹、也更有科學性,并通過案例進行了印證。好的審計理論也可能因執(zhí)行不到位而帶來審計風險,為了避免現代風險導向審計理論執(zhí)行不到位而導致審計失敗,本文分析了現代風險導向審計理論在中國實施的現狀及原因,并對在中國如何保證現代風險導向審計理論有效實施提出了建議。
[Abstract]:In the early 21st century, the Enron Incident that shocked the world and a series of financial fraud cases broke out, which made the CPA industry experience an unprecedented crisis of trust. In order to seek effective theoretical support for the audit practice, the auditing circles put forward the modern risk-oriented audit theory. In February 2006, China was also established by the Ministry of Finance of the People's Republic of China. China's CPA practice standards, which are similar to international auditing standards and based on modern risk-oriented auditing theory, were promulgated and put into effect on January 1, 2007. Compared with traditional risk-oriented auditing theory, modern risk-oriented auditing theory has taken place a series of aspects, such as auditing concept, logical relationship of auditing activities and so on. In order to understand and use modern risk-oriented audit theory correctly, this paper analyzes the causes of the emergence and development of audit theory, and studies the main characteristics of modern risk-oriented audit theory and its inextricable relationship with other audit theories. Research shows that modern risk is more rigorous and scientific than the previous audit theory, and is verified by case studies. Good audit theory may also bring about audit risk because of inadequate implementation. In order to avoid the audit failure caused by inadequate implementation of modern risk-oriented audit theory, this paper analyzes the modern risk-oriented audit theory. The present situation and reasons of the implementation of audit theory in China are discussed. Suggestions on how to ensure the effective implementation of modern risk-oriented audit theory in China are put forward.
【學位授予單位】：首都經濟貿易大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4

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本文編號：2187884