【摘要】： 21世紀(jì)的世界經(jīng)濟(jì)急劇變化,日益復(fù)雜的經(jīng)濟(jì)業(yè)務(wù)和層出不窮的管理層舞弊,給注冊會計(jì)師的審計(jì)工作帶來了巨大的難度和風(fēng)險(xiǎn),注冊會計(jì)師和會計(jì)師事務(wù)所面臨越來越多的由審計(jì)失敗所帶來的法律訴訟。國際“四大”會計(jì)師事務(wù)所和眾多學(xué)者,已認(rèn)識到了現(xiàn)有制度基礎(chǔ)審計(jì)和風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的缺陷,研究發(fā)展了一種新的現(xiàn)代審計(jì)方法,即以風(fēng)險(xiǎn)為基礎(chǔ)的,以系統(tǒng)論與戰(zhàn)略管理論為理論指導(dǎo)的審計(jì)方法——戰(zhàn)略系統(tǒng)審計(jì)。近年來我國也不斷發(fā)生管理層舞弊事件,隨著社會主義市場經(jīng)濟(jì)和法律制度的不斷完善,我國會計(jì)師事務(wù)所為了降低審計(jì)風(fēng)險(xiǎn)、減輕經(jīng)濟(jì)和法律責(zé)任、提高審計(jì)效率,并能在國外會計(jì)師事務(wù)所的沖擊下生存和發(fā)展,學(xué)習(xí)和使用國際先進(jìn)的戰(zhàn)略系統(tǒng)審計(jì)方法是非常有必要的。 本文首先介紹了戰(zhàn)略系統(tǒng)審計(jì)的理論依據(jù)、內(nèi)涵與特征及審計(jì)模式的發(fā)展演變歷程;其次,以系統(tǒng)論、戰(zhàn)略管理論為基礎(chǔ),研究設(shè)計(jì)了實(shí)施戰(zhàn)略系統(tǒng)審計(jì)的基本程序,具體包括風(fēng)險(xiǎn)評估程序、制定審計(jì)計(jì)劃程序、進(jìn)一步審計(jì)程序、風(fēng)險(xiǎn)再評估及修改審計(jì)計(jì)劃四大程序。其中又將風(fēng)險(xiǎn)評估程序分為四個步驟,即戰(zhàn)略經(jīng)營風(fēng)險(xiǎn)分析、經(jīng)營環(huán)節(jié)分析、績效分析和剩余風(fēng)險(xiǎn)分析,進(jìn)一步審計(jì)程序分為控制測試程序和實(shí)質(zhì)性測試程序,并將所設(shè)計(jì)的審計(jì)程序結(jié)合案例進(jìn)行分析研究;再次,對戰(zhàn)略系統(tǒng)審計(jì)下的風(fēng)險(xiǎn)進(jìn)行識別與評價,即對審計(jì)重大錯報(bào)風(fēng)險(xiǎn)進(jìn)行分析、識別,運(yùn)用層次分析的方法構(gòu)建了審計(jì)重大錯報(bào)風(fēng)險(xiǎn)影響因素的評價模型,并闡明了審計(jì)重大錯報(bào)風(fēng)險(xiǎn)的應(yīng)對措施;最后,為了加速戰(zhàn)略系統(tǒng)審計(jì)在我國的推行,從而更有效地規(guī)避注冊會計(jì)師審計(jì)風(fēng)險(xiǎn),減少注冊會計(jì)師被連帶訴訟的可能性,提出了綜合性的對策建議。
[Abstract]:The rapid changes in the world economy in the 21st century, the increasingly complex economic business and the endless management fraud, bring great difficulties and risks to the audit work of certified public accountants. CPA and accounting firms are facing more and more lawsuits brought by audit failure. The international "four" accounting firms and many scholars have realized the defects of the existing institutional basic audit and risk-based audit, and developed a new modern auditing method, which is based on risk. The audit method guided by system theory and strategic management theory is strategic system audit. In recent years, management fraud has occurred continuously in our country. With the continuous improvement of socialist market economy and legal system, accounting firms in our country are trying to reduce the audit risk, reduce the economic and legal responsibility, and improve the audit efficiency. And can survive and develop under the impact of foreign accounting firm, it is very necessary to study and use the international advanced strategic system audit method. This paper first introduces the theoretical basis, connotation and characteristics of strategic system audit, and the development and evolution of audit mode. Secondly, based on system theory and strategic management theory, this paper studies and designs the basic procedures of implementing strategic system audit. It includes four procedures: risk assessment procedure, audit planning procedure, further audit procedure, risk reassessment and modification of audit plan. The risk assessment process is divided into four steps, namely, strategic management risk analysis, business link analysis, performance analysis and residual risk analysis, and further audit procedures are divided into control test procedures and substantive test procedures. Thirdly, identify and evaluate the risk under strategic system audit, that is, analyze and identify the risk of audit material misstatement. In order to accelerate the implementation of strategic system audit in our country, this paper constructs the evaluation model of the influencing factors of audit material misstatement risk by using the analytic hierarchy process method, and expounds the countermeasures to deal with the audit material misstatement risk, finally, in order to accelerate the implementation of strategic system audit in our country, Therefore, it can effectively avoid the audit risk of CPA, reduce the possibility of CPAs being jointly and severally litigated, and put forward comprehensive countermeasures and suggestions.
【學(xué)位授予單位】：大慶石油學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.41

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