公告制度下的國家審計風(fēng)險管理研究
發(fā)布時間：2018-09-12 19:22
【摘要】： 隨著審計公告制度的實行,國家審計工作被置于公眾監(jiān)督之下,被審計單位的相關(guān)審計事項被公布于世。審計人員在審計過程中的審計行為是否合法,披露被審計單位的情況是否真實、及時,出具的審計結(jié)果、審計建議等內(nèi)容是否具有建設(shè)性意義等都會引起社會公眾的關(guān)注,一旦公布的審計內(nèi)容出現(xiàn)偏差,就有可能帶來訴訟的風(fēng)險。另外,在國家審計資源有限的情況下,必須有針對性地對國家審計的高風(fēng)險領(lǐng)域進行重點控制。因此,對國家審計風(fēng)險的成因進行量化分析和研究,全面系統(tǒng)地對國家審計風(fēng)險加以識別、估計、控制就顯得尤為重要。 在上述背景下,本文選擇了公告制度下的國家審計風(fēng)險管理研究作為畢業(yè)論文的研究方向,目的在于重新界定公告制度下的國家審計風(fēng)險和塑造新的國家審計風(fēng)險模型,并試圖在規(guī)范性研究的基礎(chǔ)上,引入實證的會計研究方法。通過量化分析,識別高風(fēng)險因素,實現(xiàn)風(fēng)險的有效控制。 本文共有七個部分,第一章緒論主要對國家審計風(fēng)險研究的現(xiàn)狀進行評述,發(fā)現(xiàn)國內(nèi)學(xué)者對國家審計風(fēng)險的研究主要集中在理論研究方面,而幾乎很少有人對國家審計風(fēng)險進行定量的研究。在研究國家審計公告制度與審計風(fēng)險的關(guān)系的問題上,也只是較為粗略得談及了國家審計公告制度帶來的審計風(fēng)險,以及針對產(chǎn)生的風(fēng)險提出相應(yīng)的防范措施,并沒有真正地把國家公告制度下的風(fēng)險研究透徹。在此背景下確定了本文的研究目的、研究方法和研究框架;第二章闡述了國家審計風(fēng)險、國家公告制度、公告制度下國家審計風(fēng)險以及國家審計風(fēng)險管理這幾個概念的相關(guān)內(nèi)容,并提出了國家審計風(fēng)險管理研究的理論基礎(chǔ),包括風(fēng)險管理理論和成本效益理論作為本文的理論支持;第三章結(jié)合國家審計風(fēng)險模型構(gòu)建的一般思路和公告制度下的國家審計的特殊風(fēng)險建立了新的國家審計風(fēng)險模型,并對模型的適用性做了一定的解釋;第四章以預(yù)算執(zhí)行審計為例對審計風(fēng)險模型中的因素進行細分;第五章以回收的問卷調(diào)查為實證研究樣本,運用SPSS軟件的主成份分析方法進行數(shù)據(jù)處理,得出實證結(jié)論來修正國家審計風(fēng)險模型中的風(fēng)險因素以及識別哪些為高風(fēng)險因素;第六章根據(jù)識別出的高風(fēng)險因素對產(chǎn)生風(fēng)險的各個環(huán)節(jié)進行有效的風(fēng)險控制;最后結(jié)論部分,對全文進行回顧,總結(jié)本文的觀點,并指出不足之處提請后人研究。 本文的創(chuàng)新之處:一、將重大錯報風(fēng)險引入國家審計,構(gòu)建新的國家審計風(fēng)險模型;二、全面系統(tǒng)地對當前國家審計風(fēng)險的影響因素進行了社會調(diào)查,了解各方面對國家審計風(fēng)險認識上的差異以及對影響國家審計風(fēng)險的主要因素及主要環(huán)節(jié)的評價;三、運用主成份實證分析的方法,對國家審計風(fēng)險的因素的影響程度進行量化,明確高風(fēng)險因素,在此基礎(chǔ)上進行風(fēng)險控制。
[Abstract]:With the implementation of the audit announcement system, the state audit work is placed under public supervision, and the relevant audit items of the audited units are published in the world. Whether the audit behavior of the auditor in the audit process is legal or not, whether the disclosure of the situation of the audited unit is true, timely, whether the audit results issued, whether the audit recommendations are constructive or not will attract the public's attention. Once the published audit content deviates, it is possible to bring the risk of litigation. In addition, in the case of limited national audit resources, it is necessary to focus on the high-risk areas of national audit. Therefore, it is very important to estimate and control the causes of national audit risk by quantitative analysis and research, and to identify the risk of national audit comprehensively and systematically. Under the above background, this paper chooses the research direction of the national audit risk management under the announcement system as the research direction of the graduation thesis, aiming at redefining the national audit risk under the announcement system and shaping the new national audit risk model. On the basis of normative research, this paper attempts to introduce empirical accounting research methods. Through quantitative analysis, high risk factors are identified to achieve effective risk control. There are seven parts in this paper. The first chapter mainly reviews the current situation of the research on the national audit risk, and finds that the domestic scholars' research on the national audit risk is mainly focused on the theoretical research. But few people carry on the quantitative research to the national audit risk. In the study of the relationship between the national audit announcement system and the audit risk, it is only rough to talk about the audit risk brought about by the national audit announcement system, and to put forward the corresponding preventive measures against the risks. There is no real study of the risks under the national announcement system. In this context, the research purposes, research methods and research framework are determined. The second chapter describes the risk of national audit, the national announcement system, The related contents of the concepts of the national audit risk and the national audit risk management under the public announcement system, and the theoretical basis of the national audit risk management research, including the risk management theory and the cost-benefit theory as the theoretical support of this paper; In the third chapter, a new national audit risk model is established based on the general idea of constructing the national audit risk model and the special risk of the national audit under the announcement system, and the applicability of the model is explained to a certain extent. The fourth chapter takes the budget execution audit as an example to subdivide the factors in the audit risk model. Chapter five takes the collected questionnaire as the empirical research sample and uses the principal component analysis method of SPSS software to process the data. Empirical conclusions to modify the risk factors in the national audit risk model and identify the high-risk factors; Chapter 6 according to the identified high risk factors to effectively control the risk of each link; the last part of the conclusion, Review the full text, summarize the views of this paper, and point out the shortcomings for future generations to study. The innovations of this paper are as follows: first, introducing the risk of material misstatement into the national audit, constructing a new model of the risk of national audit; second, conducting a comprehensive and systematic social investigation of the influencing factors of the risk of the current national audit. To understand the differences in the understanding of national audit risks and the main factors affecting the risk of national audit and the evaluation of the main links; third, to use the method of empirical analysis of principal components, The influence degree of national audit risk factors is quantified and high risk factors are defined. On this basis risk control is carried out.
【學(xué)位授予單位】：浙江財經(jīng)學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.44;F224
本文編號：2239990
[Abstract]:With the implementation of the audit announcement system, the state audit work is placed under public supervision, and the relevant audit items of the audited units are published in the world. Whether the audit behavior of the auditor in the audit process is legal or not, whether the disclosure of the situation of the audited unit is true, timely, whether the audit results issued, whether the audit recommendations are constructive or not will attract the public's attention. Once the published audit content deviates, it is possible to bring the risk of litigation. In addition, in the case of limited national audit resources, it is necessary to focus on the high-risk areas of national audit. Therefore, it is very important to estimate and control the causes of national audit risk by quantitative analysis and research, and to identify the risk of national audit comprehensively and systematically. Under the above background, this paper chooses the research direction of the national audit risk management under the announcement system as the research direction of the graduation thesis, aiming at redefining the national audit risk under the announcement system and shaping the new national audit risk model. On the basis of normative research, this paper attempts to introduce empirical accounting research methods. Through quantitative analysis, high risk factors are identified to achieve effective risk control. There are seven parts in this paper. The first chapter mainly reviews the current situation of the research on the national audit risk, and finds that the domestic scholars' research on the national audit risk is mainly focused on the theoretical research. But few people carry on the quantitative research to the national audit risk. In the study of the relationship between the national audit announcement system and the audit risk, it is only rough to talk about the audit risk brought about by the national audit announcement system, and to put forward the corresponding preventive measures against the risks. There is no real study of the risks under the national announcement system. In this context, the research purposes, research methods and research framework are determined. The second chapter describes the risk of national audit, the national announcement system, The related contents of the concepts of the national audit risk and the national audit risk management under the public announcement system, and the theoretical basis of the national audit risk management research, including the risk management theory and the cost-benefit theory as the theoretical support of this paper; In the third chapter, a new national audit risk model is established based on the general idea of constructing the national audit risk model and the special risk of the national audit under the announcement system, and the applicability of the model is explained to a certain extent. The fourth chapter takes the budget execution audit as an example to subdivide the factors in the audit risk model. Chapter five takes the collected questionnaire as the empirical research sample and uses the principal component analysis method of SPSS software to process the data. Empirical conclusions to modify the risk factors in the national audit risk model and identify the high-risk factors; Chapter 6 according to the identified high risk factors to effectively control the risk of each link; the last part of the conclusion, Review the full text, summarize the views of this paper, and point out the shortcomings for future generations to study. The innovations of this paper are as follows: first, introducing the risk of material misstatement into the national audit, constructing a new model of the risk of national audit; second, conducting a comprehensive and systematic social investigation of the influencing factors of the risk of the current national audit. To understand the differences in the understanding of national audit risks and the main factors affecting the risk of national audit and the evaluation of the main links; third, to use the method of empirical analysis of principal components, The influence degree of national audit risk factors is quantified and high risk factors are defined. On this basis risk control is carried out.
【學(xué)位授予單位】：浙江財經(jīng)學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.44;F224
【引證文獻】
相關(guān)碩士學(xué)位論文 前1條
1 戴微;促進我國公共財政建設(shè)下的財政透明度研究[D];浙江財經(jīng)學(xué)院;2011年
，本文編號：2239990
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