【摘要】：隨著全球性的市場(chǎng)競(jìng)爭(zhēng)趨于激烈,經(jīng)濟(jì)環(huán)境日益復(fù)雜,企業(yè)經(jīng)營(yíng)失敗風(fēng)險(xiǎn)和財(cái)務(wù)報(bào)表舞弊風(fēng)險(xiǎn)不斷地增加,注冊(cè)會(huì)計(jì)師面對(duì)的審計(jì)風(fēng)險(xiǎn)日益擴(kuò)大,這對(duì)會(huì)計(jì)師事務(wù)所控制審計(jì)風(fēng)險(xiǎn)提出了嚴(yán)峻的挑戰(zhàn)。與此同時(shí),傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型在實(shí)務(wù)使用中面臨固有風(fēng)險(xiǎn)和控制風(fēng)險(xiǎn)內(nèi)涵重疊、較難發(fā)現(xiàn)管理層舞弊問題等諸多問題,促使人們加快對(duì)新模型的探索。國(guó)際審計(jì)風(fēng)險(xiǎn)準(zhǔn)則和中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)規(guī)范準(zhǔn)則通過重新描述傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型,推出現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型,即審計(jì)風(fēng)險(xiǎn)=重大錯(cuò)報(bào)風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn),將重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別、評(píng)估及應(yīng)對(duì)作為審計(jì)業(yè)務(wù)的重點(diǎn)。我國(guó)準(zhǔn)則己于2007年1月1日起在境內(nèi)所有會(huì)計(jì)師事務(wù)所開始施行,但是目前大部分中小型會(huì)計(jì)師事務(wù)所對(duì)該模型的應(yīng)用流程規(guī)定的較為籠統(tǒng),在識(shí)別和評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)時(shí)是以定性評(píng)估、主觀判斷為主,評(píng)估缺乏系統(tǒng)性、只是大體粗略實(shí)施、沒有相對(duì)穩(wěn)定的評(píng)估程序、缺乏利用審計(jì)模型將風(fēng)險(xiǎn)量化的步驟,所以在風(fēng)險(xiǎn)評(píng)估的準(zhǔn)確性和效率方面都還不能滿足實(shí)務(wù)的要求。因此,在審計(jì)實(shí)務(wù)中如何應(yīng)用正確理解和應(yīng)用該模型成為當(dāng)前我們函需解決的問題。本文在前人研究成果的基礎(chǔ)上,選用M公司作為研究案例,對(duì)現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型應(yīng)用的具體程序進(jìn)行了探討第一部分從審計(jì)風(fēng)險(xiǎn)模型基礎(chǔ)理論出發(fā),以傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型和現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的概念框架為基礎(chǔ),對(duì)二者進(jìn)行對(duì)比分析,并重點(diǎn)分析現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的優(yōu)勢(shì)。第二部分從重大錯(cuò)報(bào)風(fēng)險(xiǎn)的識(shí)別、評(píng)估和應(yīng)對(duì)三個(gè)方面建立現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型定量化應(yīng)用流程,其中對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)進(jìn)行識(shí)別時(shí),通過建立重大錯(cuò)報(bào)風(fēng)險(xiǎn)影響因素集,確定影響因素的權(quán)重,識(shí)別出被審計(jì)單位存在重大錯(cuò)報(bào)風(fēng)險(xiǎn)的關(guān)鍵領(lǐng)域,之后,對(duì)識(shí)別出的關(guān)鍵領(lǐng)域的重大錯(cuò)報(bào)風(fēng)險(xiǎn)水平進(jìn)行評(píng)估,最后根據(jù)評(píng)估結(jié)果采取應(yīng)對(duì)措施,通過實(shí)施應(yīng)對(duì)措施最終將審計(jì)風(fēng)險(xiǎn)降低至可接受的水平。
[Abstract]:As the global market competition tends to be fierce, the economic environment is increasingly complex, the risk of business failure and the risk of fraud in financial statements continue to increase, and the audit risks faced by certified public accountants are expanding day by day. This puts forward a severe challenge for accounting firms to control audit risk. At the same time, the traditional audit risk model faces many problems such as inherent risk and control risk connotation overlap, so it is difficult to find the problem of management fraud and so on, which urges people to accelerate the exploration of the new model. By redescribing the traditional audit risk model, the international auditing risk standards and the China Certified Public Accountants practice Standard (CPAs) put forward the modern audit risk model, that is, audit risk = material misstatement risk x check risk, and identify the material misstatement risk. Evaluation and response as the focus of audit business. China's standards have been put into effect in all accounting firms in China since January 1, 2007, but at present most small and medium-sized accounting firms have more general rules on the application process of the model. When identifying and evaluating the risk of major misstatement, it is qualitative assessment, subjective judgment, lack of systematic evaluation, general rough implementation, lack of relatively stable assessment procedures, lack of steps to quantify risk using audit models, Therefore, the accuracy and efficiency of risk assessment can not meet the requirements of practice. Therefore, how to correctly understand and apply the model in audit practice becomes a problem that we need to solve at present. On the basis of previous research results, this paper chooses M Company as a research case, and discusses the concrete procedure of the application of modern audit risk model. The first part starts from the basic theory of audit risk model. Based on the conceptual framework of the traditional audit risk model and the modern audit risk model, this paper makes a comparative analysis of the two models, and focuses on the advantages of the modern audit risk model. The second part establishes the quantitative application process of the modern audit risk model from three aspects: the identification, evaluation and response of the risk of material misstatement, in which, when identifying the risk of material misstatement, we establish a set of factors affecting the risk of material misstatement. Determine the weight of the influencing factors, identify the key areas in which the audited unit has a significant misstatement risk, and then assess the level of material misstatement risk in the identified key areas, and finally take measures based on the results of the assessment, Ultimately reduce audit risk to an acceptable level by implementing response measures.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4;F426.6

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