本文關(guān)鍵詞： 審計(jì)風(fēng)險(xiǎn) 現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型 重大錯(cuò)報(bào)風(fēng)險(xiǎn) 檢查風(fēng)險(xiǎn)　出處：《山西財(cái)經(jīng)大學(xué)》2008年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】： 21世紀(jì)世界經(jīng)濟(jì)急劇發(fā)展變化,企業(yè)與外界環(huán)境聯(lián)系日益加強(qiáng),審計(jì)職業(yè)界面臨的審計(jì)風(fēng)險(xiǎn)也與日俱增。我國(guó)新審計(jì)風(fēng)險(xiǎn)準(zhǔn)則已實(shí)行一年有余,但我國(guó)對(duì)現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的理論研究和實(shí)務(wù)運(yùn)用與準(zhǔn)則的先進(jìn)性相比還有一定差距。為此,筆者參考和借鑒了國(guó)內(nèi)外大量關(guān)于現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的文獻(xiàn)和資料,對(duì)現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的基本理論及其應(yīng)用情況進(jìn)行了較為系統(tǒng)、深入的分析,希望能夠籍此探索出一條適合我國(guó)國(guó)情的現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的應(yīng)用發(fā)展道路,以有助于我國(guó)審計(jì)理論的研究和實(shí)踐運(yùn)用,有助于我國(guó)審計(jì)技術(shù)水平的提高,有助于我國(guó)會(huì)計(jì)師事務(wù)所提高國(guó)際競(jìng)爭(zhēng)力。 本文從現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的發(fā)展背景入手,在對(duì)國(guó)內(nèi)外研究文獻(xiàn)回顧的基礎(chǔ)上,提出了本文的研究?jī)?nèi)容、方法及創(chuàng)新之處。接著,明確了審計(jì)風(fēng)險(xiǎn)與審計(jì)風(fēng)險(xiǎn)模型等相關(guān)概念,說(shuō)明了現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的構(gòu)成要素,探討了審計(jì)模式及審計(jì)風(fēng)險(xiǎn)模型的歷史演變過(guò)程,得出審計(jì)風(fēng)險(xiǎn)模型發(fā)展的一般規(guī)律,并將歷史的縱向分析與優(yōu)劣異同的橫向分析相結(jié)合,說(shuō)明了傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型的缺陷及現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的理論優(yōu)勢(shì),分析了二者的相同之處和不同之處。其次,詳細(xì)分析了如何應(yīng)用現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型,分為三大步驟:設(shè)定期望審計(jì)風(fēng)險(xiǎn)、評(píng)估重大錯(cuò)報(bào)風(fēng)險(xiǎn)和確定檢查風(fēng)險(xiǎn)。將風(fēng)險(xiǎn)評(píng)估程序與審計(jì)業(yè)務(wù)流程相結(jié)合,設(shè)計(jì)了現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型的應(yīng)用流程圖,分析了各構(gòu)成要素的影響因素,嘗試著運(yùn)用模糊數(shù)學(xué)評(píng)價(jià)法建立二級(jí)指標(biāo)集對(duì)財(cái)務(wù)報(bào)表層次重大錯(cuò)報(bào)風(fēng)險(xiǎn)進(jìn)行定量分析。再次,結(jié)合我國(guó)實(shí)際情況,指出現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型在我國(guó)的運(yùn)用具有一定的局限性,并從七大方面提出相應(yīng)的政策建議。最后歸納了本文研究形成的主要結(jié)論及不足之處。
[Abstract]:In 21th century, with the rapid development and change of the world economy, the relationship between the enterprises and the external environment was strengthened day by day, and the audit risks faced by the auditing profession were also increasing day by day. The new auditing risk standard of our country has been in effect for more than one year. However, there is still a gap between the theoretical research and practical application of the modern audit risk model in our country and the advanced nature of the standard. For this reason, the author refers to and draws lessons from a large number of literature and materials on the modern audit risk model at home and abroad. This paper makes a systematic and in-depth analysis of the basic theory and application of the modern audit risk model, hoping to explore a suitable way for the application and development of the modern audit risk model, which is suitable for the national conditions of our country. It is helpful to the research and practice of audit theory in our country, to the improvement of auditing technology level and to the improvement of international competitiveness of Chinese accounting firms. This paper starts with the development background of the modern audit risk model, and on the basis of reviewing the domestic and foreign research literature, puts forward the research contents, methods and innovations of this paper. This paper clarifies the related concepts such as audit risk and audit risk model, explains the elements of modern audit risk model, probes into the historical evolution process of audit model and audit risk model, and obtains the general law of the development of audit risk model. Combining the longitudinal analysis of history with the horizontal analysis of the advantages and disadvantages, the defects of the traditional audit risk model and the theoretical advantages of the modern audit risk model are explained, and the similarities and differences between the two models are analyzed. This paper analyzes in detail how to apply the modern audit risk model, which is divided into three steps: setting up the expected audit risk, assessing the risk of material misstatement and determining the check risk, combining the risk assessment procedure with the audit business process. This paper designs the application flow chart of the modern audit risk model, analyzes the influencing factors of each component element, and attempts to establish a secondary index set by using fuzzy mathematics evaluation method to quantitatively analyze the risk of material misstatement in financial statements. Combined with the actual situation of our country, this paper points out that the application of modern audit risk model in our country has some limitations, and puts forward corresponding policy suggestions from seven aspects. Finally, the main conclusions and shortcomings of this paper are summarized.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類(lèi)號(hào)】：F239.4

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