【摘要】： 21世紀(jì)初期,震驚世界的安然事件及一系列的財(cái)務(wù)舞弊案件爆發(fā),使注冊(cè)會(huì)計(jì)師行業(yè)經(jīng)歷了一場(chǎng)空前的信任危機(jī)。為了給審計(jì)實(shí)踐尋求有效的理論支持,審計(jì)界提出了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論。我國(guó)也于2006年2月由中華人民共和國(guó)財(cái)政部頒布了與國(guó)際審計(jì)準(zhǔn)則趨同的,以現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論為基礎(chǔ)的中國(guó)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)準(zhǔn)則,并于2007年1月1日開始實(shí)施。與傳統(tǒng)的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論相比,現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論在審計(jì)理念、審計(jì)活動(dòng)的邏輯關(guān)系等方面發(fā)生了一系列的變化,給審計(jì)實(shí)踐中如何正確理解和使用這種理論帶來(lái)了一些困難。為了正確認(rèn)識(shí)和使用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)審計(jì)理論,本文分析了審計(jì)理論的產(chǎn)生及發(fā)展的原因,研究了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論的主要特點(diǎn)以及它與其他審計(jì)理論之間千絲萬(wàn)縷的聯(lián)系。研究表明,現(xiàn)代風(fēng)險(xiǎn)比以往的審計(jì)理論更嚴(yán)謹(jǐn)、也更有科學(xué)性,并通過(guò)案例進(jìn)行了印證。好的審計(jì)理論也可能因執(zhí)行不到位而帶來(lái)審計(jì)風(fēng)險(xiǎn),為了避免現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論執(zhí)行不到位而導(dǎo)致審計(jì)失敗,本文分析了現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論在中國(guó)實(shí)施的現(xiàn)狀及原因,并對(duì)在中國(guó)如何保證現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論有效實(shí)施提出了建議。
[Abstract]:In the early 21st century, the Enron Incident that shocked the world and a series of financial fraud cases broke out, which made the CPA industry experience an unprecedented crisis of trust. In order to seek effective theoretical support for the audit practice, the auditing circles put forward the modern risk-oriented audit theory. In February 2006, China was also established by the Ministry of Finance of the People's Republic of China. China's CPA practice standards, which are similar to international auditing standards and based on modern risk-oriented auditing theory, were promulgated and put into effect on January 1, 2007. Compared with traditional risk-oriented auditing theory, modern risk-oriented auditing theory has taken place a series of aspects, such as auditing concept, logical relationship of auditing activities and so on. In order to understand and use modern risk-oriented audit theory correctly, this paper analyzes the causes of the emergence and development of audit theory, and studies the main characteristics of modern risk-oriented audit theory and its inextricable relationship with other audit theories. Research shows that modern risk is more rigorous and scientific than the previous audit theory, and is verified by case studies. Good audit theory may also bring about audit risk because of inadequate implementation. In order to avoid the audit failure caused by inadequate implementation of modern risk-oriented audit theory, this paper analyzes the modern risk-oriented audit theory. The present situation and reasons of the implementation of audit theory in China are discussed. Suggestions on how to ensure the effective implementation of modern risk-oriented audit theory in China are put forward.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.4

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