【摘要】： 自20世紀(jì)90年代以來(lái),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)不斷增加,注冊(cè)會(huì)計(jì)師的執(zhí)業(yè)環(huán)境發(fā)生了很大變化,對(duì)會(huì)計(jì)師事務(wù)所如何評(píng)估和控制審計(jì)風(fēng)險(xiǎn)提出了嚴(yán)峻的挑戰(zhàn)。為了適應(yīng)審計(jì)環(huán)境的變化,從根本上提高注冊(cè)會(huì)計(jì)師評(píng)估風(fēng)險(xiǎn)和發(fā)現(xiàn)舞弊的能力,中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)根據(jù)國(guó)際審計(jì)和鑒證準(zhǔn)則委員會(huì)發(fā)布的新的國(guó)際審計(jì)風(fēng)險(xiǎn)準(zhǔn)則于2006年2月15日修訂和發(fā)布了我國(guó)新的審計(jì)準(zhǔn)則,同時(shí)啟用新的審計(jì)風(fēng)險(xiǎn)模型,以提高注冊(cè)會(huì)計(jì)師發(fā)現(xiàn)財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)的能力。因此,在審計(jì)實(shí)務(wù)中如何正確理解CPA審計(jì)風(fēng)險(xiǎn)并運(yùn)用CPA審計(jì)風(fēng)險(xiǎn)模型是當(dāng)前我們迫切需要解決的問(wèn)題。 本文共分六個(gè)部分來(lái)探討我國(guó)新審計(jì)準(zhǔn)則下CPA審計(jì)風(fēng)險(xiǎn)的有關(guān)問(wèn)題。 論文第一章是導(dǎo)論,闡述了選題背景和研究CPA審計(jì)風(fēng)險(xiǎn)的意義,在對(duì)國(guó)內(nèi)外研究現(xiàn)狀進(jìn)行綜述分析的基礎(chǔ)上提出了本文的研究?jī)?nèi)容及研究方法。 第二章系統(tǒng)地論述了審計(jì)準(zhǔn)則概念及審計(jì)風(fēng)險(xiǎn)的基本概念框架及理論基礎(chǔ)。首先從三個(gè)方面闡述風(fēng)險(xiǎn)的含義,在此基礎(chǔ)上,從供給導(dǎo)向理論的角度提出了CPA審計(jì)風(fēng)險(xiǎn)概念。接著分析了審計(jì)風(fēng)險(xiǎn)模型的涵義及特征。 第三章比較了新舊審計(jì)準(zhǔn)則下的兩種審計(jì)風(fēng)險(xiǎn)模型,分析了舊審計(jì)準(zhǔn)則下審計(jì)風(fēng)險(xiǎn)模型的局限性和新審計(jì)準(zhǔn)則下審計(jì)風(fēng)險(xiǎn)模型的理論進(jìn)步。最后在新審計(jì)準(zhǔn)則下審計(jì)風(fēng)險(xiǎn)模型的基礎(chǔ)上,結(jié)合CPA審計(jì)風(fēng)險(xiǎn)概念,構(gòu)建了CPA審計(jì)風(fēng)險(xiǎn)模型。 第四章根據(jù)構(gòu)建的CPA審計(jì)風(fēng)險(xiǎn)模型,對(duì)三個(gè)風(fēng)險(xiǎn)因素進(jìn)行分析。首先,對(duì)期望審計(jì)風(fēng)險(xiǎn)進(jìn)行分析,包括分析影響期望審計(jì)風(fēng)險(xiǎn)的因素,以及如何對(duì)期望審計(jì)風(fēng)險(xiǎn)進(jìn)行評(píng)估;其次,對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)進(jìn)行分析,包括分析影響重大錯(cuò)報(bào)風(fēng)險(xiǎn)的因素,以及如何對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)進(jìn)行評(píng)估。評(píng)估采用了模糊綜合評(píng)價(jià)法;再次,對(duì)檢查風(fēng)險(xiǎn)進(jìn)行分析,包括分析影響檢查風(fēng)險(xiǎn)的因素,以及如何對(duì)檢查風(fēng)險(xiǎn)進(jìn)行評(píng)估;最后從兩個(gè)方面分析了制度風(fēng)險(xiǎn),包括分析市場(chǎng)識(shí)別制度的缺陷和法律責(zé)任風(fēng)險(xiǎn)。 第五章按照全面系統(tǒng)風(fēng)險(xiǎn)控制方法,介紹了實(shí)務(wù)中CPA審計(jì)風(fēng)險(xiǎn)的控制措施。第六章是總結(jié)與展望。
[Abstract]:Since the 1990s, the economic environment has become increasingly complex, the risk of business failure and the risk of fraud in financial statements have been increasing, and the practising environment of certified public accountants has changed greatly. How to evaluate and control the audit risk of accounting firms is a serious challenge. In order to adapt to the changing audit environment and fundamentally improve the ability of certified public accountants to assess risks and detect fraud, The Chinese Institute of Certified Public Accountants revised and published the new auditing standards in China on February 15, 2006, in accordance with the new international auditing risk standards issued by the International Audit and Certification Standards Committee, and at the same time introduced a new audit risk model. To improve the ability of CPA to detect material misstatement of financial statements. Therefore, how to correctly understand the CPA audit risk and apply the CPA audit risk model in audit practice is an urgent problem that we need to solve at present. This paper is divided into six parts to discuss the related issues of CPA audit risk under the new audit standards in China. The first chapter is an introduction, which describes the background of the topic and the significance of the research on CPA audit risk. On the basis of the summary and analysis of the current research situation at home and abroad, this paper puts forward the research contents and research methods of this paper. The second chapter systematically discusses the concept of audit standards and the basic conceptual framework and theoretical basis of audit risks. Firstly, this paper expounds the meaning of risk from three aspects, and on this basis, puts forward the concept of CPA audit risk from the perspective of supply-oriented theory. Then the meaning and characteristics of audit risk model are analyzed. The third chapter compares two kinds of audit risk models under the new and old audit standards, analyzes the limitations of the audit risk models under the old audit standards and the theoretical progress of the audit risk models under the new audit standards. Finally, based on the audit risk model under the new audit standards and the concept of CPA audit risk, the CPA audit risk model is constructed. The fourth chapter analyzes the three risk factors according to the CPA audit risk model. Firstly, this paper analyzes the expected audit risk, including the factors that influence the expected audit risk, and how to evaluate the expected audit risk. Secondly, the risk of material misstatement is analyzed, including the factors that influence the risk of material misstatement, and how to evaluate the risk of material misstatement. Thirdly, the risk of inspection is analyzed, including the factors that influence the risk of inspection, and how to evaluate the risk of inspection; Finally, it analyzes the institutional risk from two aspects, including the defects of market identification system and the risk of legal liability. The fifth chapter introduces the control measures of CPA audit risk in practice according to the comprehensive system risk control method. The sixth chapter is the summary and prospect.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前2條

1 薛培玲;環(huán)境事項(xiàng)對(duì)財(cái)務(wù)報(bào)表審計(jì)的影響及對(duì)策研究[D];中國(guó)海洋大學(xué);2009年

2 李艷君;審計(jì)風(fēng)險(xiǎn)相關(guān)問(wèn)題研究[D];長(zhǎng)安大學(xué);2010年

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本文編號(hào)：2471742