【摘要】： 我國注冊會(huì)計(jì)師財(cái)務(wù)報(bào)表審計(jì)正在推行現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)方法,現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的核心是如何尋找財(cái)務(wù)報(bào)表中可能存在的重大錯(cuò)報(bào)。本文分析了戰(zhàn)略審計(jì)用于財(cái)務(wù)報(bào)表審計(jì)的必要性和可行性。用理論分析和案例分析相結(jié)合的方法,研究了戰(zhàn)略審計(jì)的管理觀用于財(cái)務(wù)報(bào)表審計(jì)步驟,首先對企業(yè)的環(huán)境和資源進(jìn)行戰(zhàn)略審計(jì)分析,然后對企業(yè)的財(cái)務(wù)狀況得出一個(gè)合理的預(yù)期,再與企業(yè)的財(cái)務(wù)報(bào)表相比較,從比較的差異中尋找財(cái)務(wù)報(bào)表重大錯(cuò)報(bào)風(fēng)險(xiǎn);戰(zhàn)略審計(jì)的治理觀用于財(cái)務(wù)報(bào)表審計(jì)時(shí),是對戰(zhàn)略的制定和實(shí)施進(jìn)行審計(jì)分析,在大股東擁有控制權(quán)和公司治理結(jié)構(gòu)不完善時(shí),在戰(zhàn)略的制定和實(shí)施中就會(huì)因關(guān)聯(lián)方交易和舞弊等問題使財(cái)務(wù)報(bào)表存在重大錯(cuò)報(bào)的可能性。
[Abstract]:The audit of certified public accountants' financial statements is carrying out the modern risk-oriented audit method. The core of the modern risk-oriented audit is how to find out the major misstatement that may exist in the financial statements. This paper analyzes the necessity and feasibility of strategic audit in financial statement audit. With the method of combining theory analysis and case analysis, this paper studies the management view of strategic audit used in the steps of financial statement audit. Firstly, it analyzes the environment and resources of the enterprise. Then we draw a reasonable expectation on the financial situation of the enterprise, and then compare it with the financial statement of the enterprise, and find out the risk of material misstatement of the financial statement from the comparative difference; the governance view of the strategic audit is used in the audit of the financial statement. Is to carry on the audit analysis to the strategy formulation and the implementation, when the majority shareholder has the control right and the corporate governance structure is imperfect, In the formulation and implementation of the strategy, related party transactions and fraud will make the financial statements have the possibility of material misstatement.
【學(xué)位授予單位】：合肥工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.43

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本文編號(hào)：2194558