我國風險導向?qū)徲嬔芯?/H1>
發(fā)布時間：2018-03-02 09:37
本文關鍵詞： 風險導向?qū)徲?審計風險 分析性程序 風險評估 出處：《中央財經(jīng)大學》2005年碩士論文 論文類型：學位論文
【摘要】：近年來,我國注冊會計師審計有了長足的發(fā)展,在社會主義市場經(jīng)濟建設中發(fā)揮了重要的作用。但隨著外部環(huán)境的不斷變化和審計風險的日益增加,注冊會計師應當如何做出必要的調(diào)整以適應這種變化,這是審計職業(yè)界和學術界都在探討的問題。 在歷史進程中,審計模式的發(fā)展依次經(jīng)歷了三個階段:賬項基礎審計階段、制度基礎審計階段、風險導向?qū)徲嬰A段。而風險導向?qū)徲嬍窃谫~項基礎審計和制度基礎審計的基礎上發(fā)展起來的,是科學技術突飛猛進、政治經(jīng)濟環(huán)境急劇變化的背景下迎合高度風險社會的產(chǎn)物,代表了現(xiàn)代審計發(fā)展的趨勢。它強調(diào)審計戰(zhàn)略,使用審計風險模型,并積極采用分析性程序。對審計風險評估是風險導向?qū)徲嬜钪匾姆椒�。風險導向?qū)徲嬜鳛橐环N重要的審計理念和方法,隨著國內(nèi)外審計失敗事件的爆發(fā),受到監(jiān)管部門、審計執(zhí)業(yè)界和學術界新的關注。中注協(xié) 2003 年研究課題之一就是風險導向?qū)徲?上海國家會計學院專門建立了一個實驗室來研究風險導向?qū)徲媶栴};而北京國家會計學院也正在同世界銀行合作開發(fā)風險導向?qū)徲嫷恼n題。 安然事件爆發(fā)后,許多新聞報道的資料顯示,“五大”(安達信倒閉后,變?yōu)椤八拇蟆?的審計質(zhì)量令人擔憂。20 世紀 80 年代末國際商業(yè)信貸銀行倒閉案,迫使普華在幾年前支付 1 億多美元的賠償,才與蒙受巨額損失的投資者達成庭外和解;90 年代加州奧然治縣破產(chǎn)案、巴林銀行理森舞弊案也把畢馬威、德勤、永道卷入了代價高昂的訴訟;近年發(fā)生的施樂公司、朗訊公司等案件,“五大”也都牽涉其中。人們在對“五大”的審計質(zhì)量表示擔憂的同時,也對被“五大”廣泛采用的以風險為導向的審計模式提出了質(zhì)疑。一種意見認為這些事件在很大程度上歸結于風險導向?qū)徲嬂砟詈头椒ǖ氖?因此要求反思甚至停止采用風險導向?qū)徲嫹椒�。另一種意見認為,我國中天勤會計師事務所出現(xiàn)的問題,是因為沒有采用風險導向?qū)徲嫹椒�。以上這些意見都表明,我們對風險導向?qū)徲嬤�缺乏全面的認識,風險導向?qū)徲嬆壳叭蕴幱诎l(fā)展完善之中。 風險導向?qū)徲嬜鳛橐环N新的審計基本方法已經(jīng)在理論與實務中表現(xiàn)了它的科學性與有效性,為了推動我國審計事業(yè)的發(fā)展,我們應該積極地研究與學習風險導向?qū)徲嬂碚撆c方法。我國現(xiàn)行審計模式大多還是建立在制度基礎審計之上,對風險導向?qū)徲嬆Ｊ缴蠜]普遍應用。這是否意味著引入風險導向?qū)徲嬍俏覈詴嫀熉殬I(yè)界的最佳選擇呢?在實務中,應如何結合我國的實際情況來具體運用風險導向?qū)徲?引入之后,審計
[Abstract]:In recent years, CPA audit in China has made great progress and played an important role in the construction of socialist market economy. However, with the continuous change of external environment and the increasing of audit risk, How to make the necessary adjustment to adapt to this change is a problem that the auditing profession and academic circles are discussing. In the historical process, the development of audit mode has experienced three stages in turn: accounting basic audit stage, system based audit stage, Risk-oriented audit stage. Risk-oriented audit is developed on the basis of the basic audit of accounting items and the basic audit of the system. It is the product of catering to the high risk society under the background of the rapid development of science and technology and the drastic changes in the political and economic environment. Represents the trend of modern audit development. It emphasizes audit strategy, using audit risk model, The audit risk assessment is the most important method of risk-based audit. As an important audit concept and method, Risk-Oriented Audit, with the outbreak of audit failure at home and abroad, is subject to supervision. In 2003, one of the research topics of CAPA is risk-based audit. Shanghai National Accounting Institute has set up a laboratory to study Risk-Oriented auditing. Beijing National Accounting Institute is also working with the World Bank to develop a risk-oriented audit project. After the Enron incident broke out, many news reports showed that the audit quality of the "Big five" (after Andersen's collapse, which became the "Big four") was worrisome. At the end of 80s of the 20th century, the collapse of international commercial credit banks was worrying. Forcing China to pay more than $100 million in damages a few years ago, it was only after reaching an out-of-court settlement with investors who suffered huge losses that the bankruptcy of Orange County, California, in the 1990s, and the KPMG, Deloitte, fraud case of Bahrain's Bank of Bahrain, WopewaterhouseCoopers has been involved in costly lawsuits; in recent years, Xerox, Lucent and others have been involved in the "Big five." while people are concerned about the quality of the audit, It also questioned the risk-oriented audit model widely adopted by the "Big five". One view is that these events are largely attributed to the failure of the risk-based audit concepts and methods. Therefore, it is necessary to reflect on and even stop using the risk-based audit method. Another view is that the problem that appears in China's Zhongtianqin accounting firm is that it does not adopt the risk-based audit method. All these opinions show that, We lack a comprehensive understanding of the risk-oriented audit, and the risk-oriented audit is still in the process of development and perfection. As a new basic method of auditing, Risk-oriented auditing has shown its scientific and effective in theory and practice, in order to promote the development of auditing in China. We should actively study and study the theory and method of risk-based audit. There is no general application of the risk-oriented audit mode. Does this mean that the introduction of risk-based auditing is the best choice for the CPA profession in China? In practice, how to combine the actual situation of our country to use the risk-oriented audit? After introduction, audit
【學位授予單位】：中央財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4
【引證文獻】
相關期刊論文 前1條
1 李建華;;資產(chǎn)減值準備的審計風險與防范[J];商業(yè)時代;2008年22期
相關碩士學位論文 前6條
1 肖新宇;基于審計視角的注冊會計師法律責任研究[D];合肥工業(yè)大學;2006年
2 李純青;現(xiàn)代風險導向?qū)徲嫅醚芯縖D];西南財經(jīng)大學;2006年
3 胡慧;現(xiàn)代風險導向?qū)徲嫷睦碚摽蚣芗捌鋺醚芯縖D];四川大學;2006年
4 魯婧;公允價值審計研究[D];山東大學;2008年
5 高志英;風險基礎審計研究[D];山西財經(jīng)大學;2006年
6 李振;基于風險導向的銀行審計系統(tǒng)的設計與實現(xiàn)[D];上海交通大學;2008年
，
本文編號：1555975
本文鏈接：http://www.sikaile.net/guanlilunwen/shenjigli/1555975.html
本文關鍵詞： 風險導向?qū)徲?審計風險 分析性程序 風險評估 出處：《中央財經(jīng)大學》2005年碩士論文 論文類型：學位論文
【摘要】：近年來,我國注冊會計師審計有了長足的發(fā)展,在社會主義市場經(jīng)濟建設中發(fā)揮了重要的作用。但隨著外部環(huán)境的不斷變化和審計風險的日益增加,注冊會計師應當如何做出必要的調(diào)整以適應這種變化,這是審計職業(yè)界和學術界都在探討的問題。 在歷史進程中,審計模式的發(fā)展依次經(jīng)歷了三個階段:賬項基礎審計階段、制度基礎審計階段、風險導向?qū)徲嬰A段。而風險導向?qū)徲嬍窃谫~項基礎審計和制度基礎審計的基礎上發(fā)展起來的,是科學技術突飛猛進、政治經(jīng)濟環(huán)境急劇變化的背景下迎合高度風險社會的產(chǎn)物,代表了現(xiàn)代審計發(fā)展的趨勢。它強調(diào)審計戰(zhàn)略,使用審計風險模型,并積極采用分析性程序。對審計風險評估是風險導向?qū)徲嬜钪匾姆椒�。風險導向?qū)徲嬜鳛橐环N重要的審計理念和方法,隨著國內(nèi)外審計失敗事件的爆發(fā),受到監(jiān)管部門、審計執(zhí)業(yè)界和學術界新的關注。中注協(xié) 2003 年研究課題之一就是風險導向?qū)徲?上海國家會計學院專門建立了一個實驗室來研究風險導向?qū)徲媶栴};而北京國家會計學院也正在同世界銀行合作開發(fā)風險導向?qū)徲嫷恼n題。 安然事件爆發(fā)后,許多新聞報道的資料顯示,“五大”(安達信倒閉后,變?yōu)椤八拇蟆?的審計質(zhì)量令人擔憂。20 世紀 80 年代末國際商業(yè)信貸銀行倒閉案,迫使普華在幾年前支付 1 億多美元的賠償,才與蒙受巨額損失的投資者達成庭外和解;90 年代加州奧然治縣破產(chǎn)案、巴林銀行理森舞弊案也把畢馬威、德勤、永道卷入了代價高昂的訴訟;近年發(fā)生的施樂公司、朗訊公司等案件,“五大”也都牽涉其中。人們在對“五大”的審計質(zhì)量表示擔憂的同時,也對被“五大”廣泛采用的以風險為導向的審計模式提出了質(zhì)疑。一種意見認為這些事件在很大程度上歸結于風險導向?qū)徲嬂砟詈头椒ǖ氖?因此要求反思甚至停止采用風險導向?qū)徲嫹椒�。另一種意見認為,我國中天勤會計師事務所出現(xiàn)的問題,是因為沒有采用風險導向?qū)徲嫹椒�。以上這些意見都表明,我們對風險導向?qū)徲嬤�缺乏全面的認識,風險導向?qū)徲嬆壳叭蕴幱诎l(fā)展完善之中。 風險導向?qū)徲嬜鳛橐环N新的審計基本方法已經(jīng)在理論與實務中表現(xiàn)了它的科學性與有效性,為了推動我國審計事業(yè)的發(fā)展,我們應該積極地研究與學習風險導向?qū)徲嬂碚撆c方法。我國現(xiàn)行審計模式大多還是建立在制度基礎審計之上,對風險導向?qū)徲嬆Ｊ缴蠜]普遍應用。這是否意味著引入風險導向?qū)徲嬍俏覈詴嫀熉殬I(yè)界的最佳選擇呢?在實務中,應如何結合我國的實際情況來具體運用風險導向?qū)徲?引入之后,審計
[Abstract]:In recent years, CPA audit in China has made great progress and played an important role in the construction of socialist market economy. However, with the continuous change of external environment and the increasing of audit risk, How to make the necessary adjustment to adapt to this change is a problem that the auditing profession and academic circles are discussing. In the historical process, the development of audit mode has experienced three stages in turn: accounting basic audit stage, system based audit stage, Risk-oriented audit stage. Risk-oriented audit is developed on the basis of the basic audit of accounting items and the basic audit of the system. It is the product of catering to the high risk society under the background of the rapid development of science and technology and the drastic changes in the political and economic environment. Represents the trend of modern audit development. It emphasizes audit strategy, using audit risk model, The audit risk assessment is the most important method of risk-based audit. As an important audit concept and method, Risk-Oriented Audit, with the outbreak of audit failure at home and abroad, is subject to supervision. In 2003, one of the research topics of CAPA is risk-based audit. Shanghai National Accounting Institute has set up a laboratory to study Risk-Oriented auditing. Beijing National Accounting Institute is also working with the World Bank to develop a risk-oriented audit project. After the Enron incident broke out, many news reports showed that the audit quality of the "Big five" (after Andersen's collapse, which became the "Big four") was worrisome. At the end of 80s of the 20th century, the collapse of international commercial credit banks was worrying. Forcing China to pay more than $100 million in damages a few years ago, it was only after reaching an out-of-court settlement with investors who suffered huge losses that the bankruptcy of Orange County, California, in the 1990s, and the KPMG, Deloitte, fraud case of Bahrain's Bank of Bahrain, WopewaterhouseCoopers has been involved in costly lawsuits; in recent years, Xerox, Lucent and others have been involved in the "Big five." while people are concerned about the quality of the audit, It also questioned the risk-oriented audit model widely adopted by the "Big five". One view is that these events are largely attributed to the failure of the risk-based audit concepts and methods. Therefore, it is necessary to reflect on and even stop using the risk-based audit method. Another view is that the problem that appears in China's Zhongtianqin accounting firm is that it does not adopt the risk-based audit method. All these opinions show that, We lack a comprehensive understanding of the risk-oriented audit, and the risk-oriented audit is still in the process of development and perfection. As a new basic method of auditing, Risk-oriented auditing has shown its scientific and effective in theory and practice, in order to promote the development of auditing in China. We should actively study and study the theory and method of risk-based audit. There is no general application of the risk-oriented audit mode. Does this mean that the introduction of risk-based auditing is the best choice for the CPA profession in China? In practice, how to combine the actual situation of our country to use the risk-oriented audit? After introduction, audit
【學位授予單位】：中央財經(jīng)大學
【學位級別】：碩士
【學位授予年份】：2005
【分類號】：F239.4
【引證文獻】
相關期刊論文 前1條
1 李建華;;資產(chǎn)減值準備的審計風險與防范[J];商業(yè)時代;2008年22期
相關碩士學位論文 前6條
1 肖新宇;基于審計視角的注冊會計師法律責任研究[D];合肥工業(yè)大學;2006年
2 李純青;現(xiàn)代風險導向?qū)徲嫅醚芯縖D];西南財經(jīng)大學;2006年
3 胡慧;現(xiàn)代風險導向?qū)徲嫷睦碚摽蚣芗捌鋺醚芯縖D];四川大學;2006年
4 魯婧;公允價值審計研究[D];山東大學;2008年
5 高志英;風險基礎審計研究[D];山西財經(jīng)大學;2006年
6 李振;基于風險導向的銀行審計系統(tǒng)的設計與實現(xiàn)[D];上海交通大學;2008年
，本文編號：1555975
本文鏈接：http://www.sikaile.net/guanlilunwen/shenjigli/1555975.html
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