本 科 毕 业 设 计 论 文
题 目 注册会计师审计风险分析及控制研究 系
别 管理系
专 业 会计学 班 级 902 学号 09020263 学生姓名 李娟娟 指导老师 杨芳
2013年 4 月
摘要
摘 要
随着人类进入21世纪,全球经济急剧变化，企业与外界环境的联系加强，具有固有内向型特征的传统风险导向审计模式，其局限性日益明显起来，并且金融舞弊案件层出不穷，也给审计职业界带来了很大的压力，迫使审计职业界寻求一种新的审计技术方法。国外的一些大型会计师事务所纷纷与相关学术机构联合开发以各样的现代风险导向审计方法。国际审计与鉴证准委员会以及美、英等国的审计准则制定机构也着手分析、研究、颁布新的审计风险准则，以推动风险导向审计的变革。
目前，我国注册会计师审计的外部环境和内部条件尚不理想，面临很大的审计风险。如何加强审计风险管理，有效规避和控制审计风险，提高审计质量已成为人们普遍关注的问题。因此，分析目前造成我国注册会计师审计风险的各方面因素，在此基础上提出相应的的控制和防范措施，不仅有利于规范我国注册会计师审计风险管理的工作，减少在审计过程中对审计风险管理产生的影响，从更开阔的视角解读我国审计风险管理中存在的深层次原因，进而提出改进我国注册会计师审计风险管理的建议和政策；而且有利于指导我国审计行业的健康发展。
全文分为六个部分。第一部分为序论，从研究背景及目的、内容入手，提出审计界存在的审计风险。第二部分在分析注册会计师国内外研究现状的基础上，探讨了注册会计师审计风险的研究方法。第三部分为本文关于审计风险的基本理论，界定了注册会计师审计风险。第四部分从多个角度对审计风险形成的原因及存在的问题进行了分析，进一步分析审计风险要素，建立审计风险模型。第五部分通过对案例的分析，提出了相关的解决对策。第六部分是从我国的实际情况出发对注册会计师的审计风险控制从不同的角度提出了解决对策。
关键词：审计风险,风险模型,风险控制
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ABSTRACT
ABSTRACT
As mankind enters the 21st century, rapid changes in the global economy, enterprises and external environment of contact strengthening, has the inherent characteristics of the repressive traditional risk-oriented audit mode, its limitations, and financial statement fraud cases emerge in endlessly, also brought huge pressure to the auditing profession, forcing the audit profession to seek a new audit technology method. Abroad some of the major accounting firms and academic institutions to jointly develop in various forms in succession, named after the modern risk-oriented audit approach. International audit and verification standards commission and the United States, Britain, Canada and other countries of the auditing standards setting bodies have set out to study and enact new audit risk rules, in order to promote risk-oriented audit of the change.
At present, the certified public accountants audit of the external environment and internal conditions is not ideal, under a lot of audit risk. How to strengthen the management of audit risk, effective control and avoid auditing risk, improve audit quality has become a widespread concern. Therefore, at present our country certified public accountants audit risk by analyzing various aspects of the higher reason, on this basis put forward targeted prevention and control measures, for our country certified public accountants to guard against and control audit risk in the process of practice, has certain guiding significance.
This study is not only beneficial to standardize our country certified public accountants audit risk management, reduce the audit process Because of individual differences and possible impact of the audit risk management, from a more open perspective of our registration Certified public accountants audit risk existing in the management of deep level reasons, then put forward to improve the cse will from the system level Accountants audit risk management policies and Suggestions; But also to guide healthy development of China's CPA industry, enrich the existing audit theory research.
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