【摘要】： 在國(guó)外，注冊(cè)會(huì)計(jì)師涉案日益增多，特別是20世紀(jì)60年代以來(lái)，由于經(jīng)濟(jì)環(huán)境的不確定性增強(qiáng)，大量公司不是倒閉就是陷入財(cái)務(wù)困境，而且伴隨著資本市場(chǎng)的迅猛發(fā)展，社會(huì)公眾對(duì)注冊(cè)會(huì)計(jì)師的審計(jì)報(bào)告的依賴程度越來(lái)越強(qiáng)、期望也越來(lái)越高，審計(jì)風(fēng)險(xiǎn)呈快速上升趨勢(shì)，注冊(cè)會(huì)計(jì)師已經(jīng)進(jìn)入了“訴訟爆炸”時(shí)代。伴隨著我國(guó)注冊(cè)會(huì)計(jì)師事業(yè)的不斷發(fā)展，注冊(cè)會(huì)計(jì)師的責(zé)任與其地位都在增長(zhǎng)的同時(shí)，涉及注冊(cè)會(huì)計(jì)師與會(huì)計(jì)師事務(wù)所的訴訟案件也時(shí)有發(fā)生，審計(jì)風(fēng)險(xiǎn)日益引起了國(guó)內(nèi)審計(jì)職業(yè)界的重視，加強(qiáng)對(duì)審計(jì)風(fēng)險(xiǎn)的研究，提高注冊(cè)會(huì)計(jì)師的風(fēng)險(xiǎn)意識(shí)，這是關(guān)系到我國(guó)注冊(cè)會(huì)計(jì)師事業(yè)生存與發(fā)展的大事，也是關(guān)系到社會(huì)主義市場(chǎng)經(jīng)濟(jì)有序運(yùn)行的大事。本文在把握一般風(fēng)險(xiǎn)概念及特征的基礎(chǔ)上對(duì)審計(jì)風(fēng)險(xiǎn)的概念及特征進(jìn)行了深入的分析；對(duì)其形成原因做了詳細(xì)的探討，其形成原因有審計(jì)主體自身的原因、審計(jì)客體方面的原因、審計(jì)客體內(nèi)外部環(huán)境方面的原因等；為了加深對(duì)審計(jì)風(fēng)險(xiǎn)的理解與認(rèn)識(shí)，按各種標(biāo)準(zhǔn)對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行了分類。審計(jì)風(fēng)險(xiǎn)是審計(jì)的本質(zhì)內(nèi)容，在審計(jì)理論體系中居于重要地位，因此論文的第二部分對(duì)審計(jì)風(fēng)險(xiǎn)與審計(jì)責(zé)任、審計(jì)重要性、審計(jì)準(zhǔn)則、審計(jì)質(zhì)量、審計(jì)效率、審計(jì)證據(jù)、審計(jì)工作底稿的區(qū)別及其聯(lián)系予以剖析。論文的第三部分對(duì)審計(jì)風(fēng)險(xiǎn)模型的三個(gè)要素即固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)、檢查風(fēng)險(xiǎn)的含義及其關(guān)系做了詳細(xì)的論述與說(shuō)明，指出它們對(duì)總體審計(jì)風(fēng)險(xiǎn)的影響，并對(duì)三個(gè)風(fēng)險(xiǎn)要素進(jìn)行定性、定量的分析與評(píng)估。研究審計(jì)風(fēng)險(xiǎn)的目的在于防范和控制審計(jì)風(fēng)險(xiǎn)，提高審計(jì)效率和審計(jì)質(zhì)量，，在論文的第四部分提出了審計(jì)風(fēng)險(xiǎn)管理的一般模式及控制審計(jì)風(fēng)險(xiǎn)的具體措施、建議；理論要指導(dǎo)實(shí)踐，在論文的第四部分就部分重點(diǎn)審計(jì)領(lǐng)域的風(fēng)險(xiǎn)防范與控制提出了具有可操作性的方法、程序。
[Abstract]:In foreign countries, CPA involvement is increasing, especially since the 1960s, because of the increasing uncertainty of the economic environment, a large number of companies either close down or fall into financial distress, and accompanied by the rapid development of the capital market. The public rely more and more on the audit report of CPA and expect it to be higher and higher. The audit risk is rising rapidly. CPA has entered the era of "lawsuit explosion". With the continuous development of CPA in China, the responsibilities and status of CPAs are increasing, and litigation cases involving CPA and accounting firms also occur from time to time. Audit risk has been paid more and more attention to by the domestic auditing profession. It is a great event to strengthen the research on audit risk and raise the risk consciousness of CPA, which is related to the survival and development of CPA cause in our country. Is also related to the orderly operation of the socialist market economy. On the basis of grasping the concept and characteristics of general risk, this paper makes a deep analysis of the concept and characteristics of audit risk, and makes a detailed discussion on the causes of its formation, which are caused by the audit subject itself. In order to deepen the understanding and understanding of audit risk, the audit risk is classified according to various standards. Audit risk is the essential content of audit, and plays an important role in the audit theory system. Therefore, the second part of the thesis is about audit risk and audit responsibility, audit importance, audit standard, audit quality, audit efficiency, audit evidence. The difference of audit work manuscript and its relation are analyzed. In the third part of the paper, the three elements of the audit risk model, namely inherent risk, control risk, check the meaning of risk and its relationship, are discussed and explained in detail, and their influence on the overall audit risk is pointed out. And carries on the qualitative, the quantitative analysis and the appraisal to the three risk elements. The purpose of studying audit risk is to prevent and control audit risk, improve audit efficiency and audit quality. In the fourth part of the paper, it puts forward the general mode of audit risk management and concrete measures to control audit risk. In the fourth part of this paper, the author puts forward some operable methods and procedures for risk prevention and control in some key audit fields.
【學(xué)位授予單位】：中南林學(xué)院
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2002
【分類號(hào)】：F239.0

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