【摘要】： 近年來，隨著世界范圍內(nèi)經(jīng)濟(jì)技術(shù)的發(fā)展，企業(yè)之間的競(jìng)爭(zhēng)加劇，經(jīng)營(yíng)管理的不確定性增加，從而導(dǎo)致企業(yè)面臨巨大的經(jīng)營(yíng)風(fēng)險(xiǎn)。經(jīng)濟(jì)環(huán)境的發(fā)展使得注冊(cè)會(huì)計(jì)師在審計(jì)中面臨更高的要求，注冊(cè)會(huì)計(jì)師審計(jì)的訴訟案件頻發(fā)。然而，注冊(cè)會(huì)計(jì)師卻不得不面臨一種兩難的窘境：一方面，企業(yè)規(guī)模的擴(kuò)大，為規(guī)避審計(jì)風(fēng)險(xiǎn)，注冊(cè)會(huì)計(jì)師不得不投入更大的人力物力；另一方面，會(huì)計(jì)師事務(wù)所之間激烈的競(jìng)爭(zhēng)導(dǎo)致審計(jì)收費(fèi)不斷降低。注冊(cè)會(huì)計(jì)師必須同時(shí)兼顧，提高審計(jì)工作的效率與效果。于是，，分析程序作為一種審計(jì)技術(shù)被普遍使用和日益推廣。 分析程序貫穿于審計(jì)全過程，是一個(gè)全程性的判斷重大錯(cuò)報(bào)風(fēng)險(xiǎn)的方法。分析程序的合理運(yùn)用能幫助注冊(cè)會(huì)計(jì)師在成本與效益之間制定出一套經(jīng)濟(jì)有效的審計(jì)方案，以便計(jì)劃審計(jì)工作并引導(dǎo)審計(jì)資源的分配，使審計(jì)工作既有效率，又有效果。 目前正在推行的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)，其中一個(gè)最重要的特征就是注重運(yùn)用分析程序，以識(shí)別可能存在的重大錯(cuò)報(bào)風(fēng)險(xiǎn)。我國(guó)新頒布的《中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則第1313號(hào)——分析程序》體現(xiàn)了風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理念的要求，強(qiáng)調(diào)分析程序在風(fēng)險(xiǎn)評(píng)估階段及總體復(fù)核階段運(yùn)用的同時(shí)強(qiáng)調(diào)了分析程序在實(shí)質(zhì)性程序中的運(yùn)用。本文在對(duì)分析程序基本理論進(jìn)行闡述的基礎(chǔ)上，結(jié)合2006年新出臺(tái)的注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則，深入探討分析程序的基本理論和應(yīng)用問題。
[Abstract]:In recent years, with the development of economy and technology in the world, the competition between enterprises intensifies, and the uncertainty of management increases. With the development of economic environment, CPA is faced with higher requirements in auditing, and the litigation cases of CPA audit occur frequently. However, CPA has to face a dilemma: on the one hand, with the expansion of enterprise scale, CPA has to invest more manpower and material resources in order to avoid the audit risk; on the other hand, The fierce competition between accounting firms leads to the continuous reduction of audit fees. CPA must take into account at the same time, improve the efficiency and effect of audit work. As a result, the analysis procedure as an audit technology is widely used and increasingly popularized. The analysis procedure, which runs through the whole process of audit, is a method to judge the risk of material misstatement. The rational use of the analysis procedure can help the CPA to draw up a set of economic and effective audit scheme between cost and benefit, so as to plan the audit work and guide the allocation of audit resources, and make the audit work both efficient and effective. One of the most important features of the risk-based audit is the application of analytical procedures to identify the possible risk of material misstatement. The newly promulgated China Certified Public Accountants auditing Standards No. 1313-Analytical procedure embodies the requirements of the risk-based audit concept. The application of the analysis procedure in the risk assessment stage and the overall review stage is emphasized, and the application of the analysis procedure in the substantive procedure is also emphasized. On the basis of expounding the basic theory of analytical procedure and combining with the new practice standard of certified public accountant issued in 2006, this paper probes into the basic theory and application of analytical procedure.
【學(xué)位授予單位】：東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.4

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