風險導(dǎo)向?qū)徲嬙谖覈鴩鴥?nèi)會計師事務(wù)所運用現(xiàn)狀的調(diào)查和分析
發(fā)布時間：2018-05-08 09:24
本文選題：風險導(dǎo)向?qū)徲?/strong> + 現(xiàn)代風險導(dǎo)向?qū)徲?/strong> ； 參考：《復(fù)旦大學》2008年碩士論文
【摘要】： 審計由最初的審查會計報表項目的賬項審計,以內(nèi)部控制為導(dǎo)向的制度基礎(chǔ)審計,發(fā)展到現(xiàn)在的風險導(dǎo)向?qū)徲?經(jīng)歷了三個階段,也被稱為三種審計模式的轉(zhuǎn)變。風險導(dǎo)向?qū)徲嬍亲?0世紀90年代開始,國際上各大會計師事務(wù)所和學術(shù)界對審計基本方法進行全面研究的基礎(chǔ)上,開發(fā)的新審計方法,已經(jīng)在國際上各大會計師事務(wù)所中得到了廣泛的運用。 我國2006年2月頒布了新的審計準則,要求我國審計界的審計模式全面轉(zhuǎn)向風險導(dǎo)向?qū)徲?但是從國外運用風險導(dǎo)向?qū)徲嫷男Ч?依然不斷爆發(fā)審計失敗的丑聞,這究竟是審計模式的問題,還是其他因素造成?我國各個會計師事務(wù)所運用風險導(dǎo)向?qū)徲嫷膶嶋H狀況如何,各個注冊會計師對待風險導(dǎo)向?qū)徲嫷挠^點又如何? 本文用對各個會計師事務(wù)所正在執(zhí)業(yè)的注冊會計師問卷調(diào)查的方法,收取有效樣本30份,通過對調(diào)查結(jié)果進行分析,統(tǒng)計出風險導(dǎo)向?qū)徲嬙谖覈鱾�會計師事務(wù)所運用的現(xiàn)狀和各注冊會計師對風險導(dǎo)向?qū)徲嫷挠^點;接著,本文對統(tǒng)計結(jié)果進行較深入的分析,分析統(tǒng)計結(jié)果背后的原因和注冊會計師的觀念對風險導(dǎo)向?qū)徲嬙谖覈鴮嵤┬Ч挠绊?最后,作者談了自己對風險導(dǎo)向?qū)徲嫷挠^點,以及根據(jù)調(diào)查問卷的結(jié)果,就風險導(dǎo)向?qū)徲嬙谖覈倪\用談了自己的結(jié)論,并展望了風險導(dǎo)向?qū)徲嬙谖覈磥淼陌l(fā)展前景。
[Abstract]:The audit has gone through three stages, also known as the transformation of three kinds of audit modes, from the initial audit of the audit items to the audit of the accounting items, and the internal control-oriented system based audit to the risk-based audit. Risk-oriented auditing is a new auditing method developed by major accounting firms and academic circles since the 1990s, on the basis of comprehensive research on the basic methods of auditing. Has been widely used in major international accounting firms. In February 2006, a new auditing standard was issued in our country, which requires the audit mode of our audit circles to shift to risk-based audit completely. However, judging from the effect of applying risk-based audit abroad, the scandal of audit failure is still breaking out. Is this a problem with the audit model or is it caused by other factors? What is the actual situation of the application of risk-based audit by various accounting firms in our country, and what are the views of each CPA on risk-based audit? In this paper, 30 valid samples are collected by questionnaire survey of certified public accountants who are in practice in various accounting firms, and the results of the survey are analyzed. The current situation of the application of Risk-Oriented Audit in various accounting firms in China and the viewpoints of each CPA on Risk-Oriented Audit are analyzed. Then, this paper makes a deep analysis of the statistical results. This paper analyzes the reasons behind the statistical results and the influence of the concept of certified public accountants on the implementation of risk-oriented audit in China. Finally, the author discusses his views on risk-oriented audit and the results of the questionnaire. This paper discusses the application of risk-based audit in our country, and looks forward to the future development of risk-based audit in China.
【學位授予單位】：復(fù)旦大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.4;F233
【引證文獻】
相關(guān)期刊論文 前1條
1 劉慶齡;;風險導(dǎo)向?qū)徲嬙诎不帐≈行∑髽I(yè)信息化進程中的運用[J];赤峰學院學報(自然科學版);2012年19期
相關(guān)會議論文 前1條
1 馮義秀;車銀鳳;;現(xiàn)代風險導(dǎo)向?qū)徲嬆Ｊ降膭?chuàng)新與實務(wù)應(yīng)用局限[A];全國內(nèi)部審計理論研討優(yōu)秀論文集三等獎?wù)撐膮R編[C];2011年
相關(guān)碩士學位論文 前3條
1 王林;注冊會計師審計準則（2006）實施情況分析[D];中國海洋大學;2011年
2 趙丹;會計師事務(wù)所審計風險管理情況的分析[D];中國海洋大學;2011年
3 范莉莉;風險導(dǎo)向?qū)徲嬆Ｊ降膽?yīng)用情況分析[D];中國海洋大學;2011年
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