【摘要】： 21世紀的世界經濟急劇變化,日益復雜的經濟業(yè)務和層出不窮的管理層舞弊,給注冊會計師的審計工作帶來了巨大的難度和風險,注冊會計師和會計師事務所面臨越來越多的由審計失敗所帶來的法律訴訟。國際“四大”會計師事務所和眾多學者,已認識到了現有制度基礎審計和風險導向審計的缺陷,研究發(fā)展了一種新的現代審計方法,即以風險為基礎的,以系統(tǒng)論與戰(zhàn)略管理論為理論指導的審計方法——戰(zhàn)略系統(tǒng)審計。近年來我國也不斷發(fā)生管理層舞弊事件,隨著社會主義市場經濟和法律制度的不斷完善,我國會計師事務所為了降低審計風險、減輕經濟和法律責任、提高審計效率,并能在國外會計師事務所的沖擊下生存和發(fā)展,學習和使用國際先進的戰(zhàn)略系統(tǒng)審計方法是非常有必要的。 本文首先介紹了戰(zhàn)略系統(tǒng)審計的理論依據、內涵與特征及審計模式的發(fā)展演變歷程;其次,以系統(tǒng)論、戰(zhàn)略管理論為基礎,研究設計了實施戰(zhàn)略系統(tǒng)審計的基本程序,具體包括風險評估程序、制定審計計劃程序、進一步審計程序、風險再評估及修改審計計劃四大程序。其中又將風險評估程序分為四個步驟,即戰(zhàn)略經營風險分析、經營環(huán)節(jié)分析、績效分析和剩余風險分析,進一步審計程序分為控制測試程序和實質性測試程序,并將所設計的審計程序結合案例進行分析研究;再次,對戰(zhàn)略系統(tǒng)審計下的風險進行識別與評價,即對審計重大錯報風險進行分析、識別,運用層次分析的方法構建了審計重大錯報風險影響因素的評價模型,并闡明了審計重大錯報風險的應對措施;最后,為了加速戰(zhàn)略系統(tǒng)審計在我國的推行,從而更有效地規(guī)避注冊會計師審計風險,減少注冊會計師被連帶訴訟的可能性,提出了綜合性的對策建議。
[Abstract]:The rapid changes in the world economy in the 21st century, the increasingly complex economic business and the endless management fraud, bring great difficulties and risks to the audit work of certified public accountants. CPA and accounting firms are facing more and more lawsuits brought by audit failure. The international "four" accounting firms and many scholars have realized the defects of the existing institutional basic audit and risk-based audit, and developed a new modern auditing method, which is based on risk. The audit method guided by system theory and strategic management theory is strategic system audit. In recent years, management fraud has occurred continuously in our country. With the continuous improvement of socialist market economy and legal system, accounting firms in our country are trying to reduce the audit risk, reduce the economic and legal responsibility, and improve the audit efficiency. And can survive and develop under the impact of foreign accounting firm, it is very necessary to study and use the international advanced strategic system audit method. This paper first introduces the theoretical basis, connotation and characteristics of strategic system audit, and the development and evolution of audit mode. Secondly, based on system theory and strategic management theory, this paper studies and designs the basic procedures of implementing strategic system audit. It includes four procedures: risk assessment procedure, audit planning procedure, further audit procedure, risk reassessment and modification of audit plan. The risk assessment process is divided into four steps, namely, strategic management risk analysis, business link analysis, performance analysis and residual risk analysis, and further audit procedures are divided into control test procedures and substantive test procedures. Thirdly, identify and evaluate the risk under strategic system audit, that is, analyze and identify the risk of audit material misstatement. In order to accelerate the implementation of strategic system audit in our country, this paper constructs the evaluation model of the influencing factors of audit material misstatement risk by using the analytic hierarchy process method, and expounds the countermeasures to deal with the audit material misstatement risk, finally, in order to accelerate the implementation of strategic system audit in our country, Therefore, it can effectively avoid the audit risk of CPA, reduce the possibility of CPAs being jointly and severally litigated, and put forward comprehensive countermeasures and suggestions.
【學位授予單位】：大慶石油學院
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.41

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