【摘要】：國家科技重大專項是為了實現(xiàn)國家目標,通過資源集成,探索核心技術,完成重大戰(zhàn)略產(chǎn)品、關鍵共性技術的突破和重大工程的建設,是《國家中長期科學和技術發(fā)展規(guī)劃綱要》的重要組成部分。國家科技重大專項的審計工作是對專項實施情況的主要監(jiān)督方式。目前,我國政府的審計工作任務重、時間緊,但是審計力量相對不足。針對國家科技重大專項的審計工作,政府采取了向社會中介機構購買公共服務的方式,有效的緩解了我國政府審計工作的困境。另一方面,會計師事務所參與政府審計工作尚處于起步時期,中介機構在實施審計的過程中暴露了一些問題,影響了審計工作的質(zhì)量。本文以會計師事務所參與國家科技重大專項審計工作為切入點,在此基礎上提出了風險導向的國家科技重大專項審計研究這一議題。首先,本文將風險導向的審計思路與國家科技重大專項具體的審計情況相結合,從審計風險的識別、評估與應對方面對國家科技重大專項的審計工作進行了分析,提出了相應的實施方式。其次,在案例分析部分,本文選取“面向IMT-Advanced增強多媒體多播技術”項目的審計進行分析,將構建的審計模式運用到該項目的審計工作中進行分析,測試審計風險模式的可行性,進而得出審計結論。再次,對全文的研究進行了總結:以風險導向審計的思維模式開展國家科技重大專項的審計工作是可行的,也是必要的。最后,本文對國家科技重大專項的審計工作提出幾點建議:提高審計人員整體素質(zhì);加強對國家科技重大專項審計結果的利用;完善相關法規(guī)制度建設。
[Abstract]:Major national scientific and technological projects are aimed at achieving national goals, exploring core technologies through resource integration, achieving breakthroughs in major strategic products, key common technologies, and building major projects. It is an important part of the National long-term Science and Technology Development Program. The audit of major national science and technology projects is the main way to supervise the implementation of the special projects. At present, the audit task of our government is heavy and time is tight, but the audit power is relatively insufficient. The government has adopted the way of purchasing public services from social intermediary organizations, which has effectively alleviated the predicament of government audit work in our country. On the other hand, accounting firms' participation in government audit is still in its infancy, and some problems have been exposed in the process of carrying out the audit, which has affected the quality of audit work. Based on accounting firms' participation in national science and technology major special audit, this paper puts forward the topic of risk-based national science and technology major special audit. First of all, this paper combines the risk-based audit thinking with the specific audit situation of the major national science and technology project, and analyzes the audit work of the national science and technology major project from the aspects of identifying, evaluating and responding to the audit risk. The corresponding implementation mode is put forward. Secondly, in the case analysis part, this paper selects the "IMT-Advanced enhanced Multimedia Multicast Technology" project audit to analyze, and applies the audit model to the audit work of the project to analyze, test the feasibility of the audit risk model. Then the audit conclusion is drawn. Thirdly, the thesis summarizes the research: it is feasible and necessary to carry out the major national science and technology audit with the thinking mode of risk-based audit. Finally, this paper puts forward some suggestions on the audit work of the major national science and technology projects: to improve the overall quality of the auditors; to strengthen the use of the results of the major national science and technology special audit; to improve the construction of relevant laws and regulations.
【學位授予單位】：首都經(jīng)濟貿(mào)易大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

【參考文獻】

相關期刊論文 前10條

1 王京文;;淺談新形勢下風險導向審計的重要性及方式方法[J];吉林工商學院學報;2016年05期

2 李琦;;風險導向審計的模式探討及應用分析[J];中國商論;2016年24期

3 肖夢媛;;大數(shù)據(jù)時代對現(xiàn)代風險導向審計模式的影響[J];財會學習;2016年16期

4 謝晶;;民口重大專項財務驗收策略研究[J];財會學習;2016年11期

5 黨亞寧;;論現(xiàn)代風險導向審計在財務舞弊審計中的應用[J];行政事業(yè)資產(chǎn)與財務;2016年15期

6 王秋菊;;政府審計引入風險導向審計方法研究[J];當代經(jīng)濟;2016年10期

7 劉錦山;;現(xiàn)代風險導向審計應用中的問題及對策[J];中外企業(yè)家;2016年05期

8 劉智;;現(xiàn)代風險導向審計問題與對策[J];合作經(jīng)濟與科技;2016年02期

9 李莫愁;周紅;夏立軍;;風險導向的審計準則是否提高了注冊會計師的風險敏感性?[J];財經(jīng)研究;2015年09期

10 楊明增;任慶玲;;現(xiàn)代風險導向審計模式運用及其研究[J];中國注冊會計師;2015年03期

，

本文編號：2135631