【摘要】：國際會計師聯(lián)合會下屬的國際審計準則委員會于2003年10月發(fā)布了三個新的國際審計風險準則，并從2004年12月15日開始執(zhí)行。中國注冊會計師協(xié)會也于2004年10月對已修訂的新審計風險準則在全國范圍內征求意見，計劃于今年年內正式發(fā)布。這些舉動使得現(xiàn)代風險導向審計這種重要的審計理念和模式，受到行業(yè)內外的普遍關注，我國的獨立審計實務也將向現(xiàn)代風險導向審計模式轉變。本文通過搜集國內外大量的文獻資料，對現(xiàn)代風險導向審計的相關問題進行了分析與探討，期望能夠推動現(xiàn)代風險導向審計模式在我國審計實踐中的應用，促進我國獨立審計事業(yè)的發(fā)展。 本文共分為四大部分： 第一部分：審計模式的演變及現(xiàn)代風險導向審計的產生。首先介紹審計模式的演進過程，在此基礎上分析現(xiàn)代風險導向審計的產生背景。 第二部分：現(xiàn)代風險導向審計的審計風險模型及審計流程。主要介紹了審計風險的含義，傳統(tǒng)審計風險模型的缺陷，現(xiàn)代風險導向審計的審計風險模型的基本形式及其理論進步，并在全面分析現(xiàn)代審計風險模型的基礎上闡述了現(xiàn)代風險導向審計的審計流程。 第三部分：現(xiàn)代風險導向審計模式的內涵分析。本部分從分析兩種審計模式的主要區(qū)別入手，對現(xiàn)代風險導向審計的內涵進行分析。 第四部分：現(xiàn)代風險導向審計在我國的適用性分析。這是文章重點闡述的部分。主要分析了我國開展現(xiàn)代風險導向審計的必要性及主要障礙，最后對針對我國的實際情況如何更好地開展現(xiàn)代風險導向審計提出了建議和對策。 作為一種新的審計模式，現(xiàn)代風險導向審計已經在理論與實務中體現(xiàn)了它的科學性與有效性，我們應該積極地研究和學習現(xiàn)代風險導向審計理論與方法，結合我國的實際情況逐步完善實施環(huán)境，，使其更好的為我國獨立審計事業(yè)服務。
[Abstract]:The International auditing Standards Committee of IFAC issued three new international auditing risk standards in October 2003 and implemented them on December 15, 2004. The China Institute of Certified Public Accountants (CPAs) also solicited comments on the revised new auditing risk guidelines nationwide in October 2004 and plans to issue them formally within this year. These actions make modern risk-based audit, an important audit concept and model, the general concern within and outside the industry, the independent audit practice in China will also change to the modern risk-oriented audit mode. This paper analyzes and discusses the related problems of modern risk-oriented audit by collecting a large amount of literature data at home and abroad, hoping to promote the application of modern risk-oriented audit mode in our country's audit practice. To promote the development of independent auditing in China. This paper is divided into four parts: the first part: the evolution of audit mode and the emergence of modern risk-oriented audit. This paper first introduces the evolution of audit mode, and then analyzes the background of modern risk-oriented audit. The second part: the audit risk model and audit process of modern risk-oriented audit. This paper mainly introduces the meaning of audit risk, the defects of traditional audit risk model, the basic form of modern risk-oriented audit risk model and its theoretical progress. On the basis of comprehensive analysis of modern audit risk model, this paper expounds the audit process of modern risk-oriented audit. The third part: the connotation analysis of modern risk-oriented audit mode. This part analyzes the connotation of modern risk-oriented audit by analyzing the main differences between the two kinds of audit modes. The fourth part: the applicability analysis of modern risk-oriented audit in our country. This is the important part of the article. This paper mainly analyzes the necessity and main obstacles of carrying out modern risk-oriented audit in China, and finally puts forward some suggestions and countermeasures on how to carry out modern risk-based audit better in view of the actual situation in our country. As a new audit mode, modern risk-oriented audit has reflected its scientific and effective in theory and practice. We should actively study and study the theory and method of modern risk-based audit. According to the actual situation of our country, the implementation environment should be perfected step by step to make it better serve for the independent audit of our country.
【學位授予單位】：東北財經大學
【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2條

1 韓俊峰;;審計風險模型演進研究[J];經濟師;2011年10期

2 吉偉莉;;從審計風險模型的演進透視現(xiàn)代風險導向審計[J];財會研究;2007年12期

本文編號：2175558