西安交通大学城市学院本科生毕业设计（论文）
Full-text is divided into six parts. The first part is the prodromes, from the research background and purpose, content, and put forward the audit of the audit risk. The second part based on the analysis on domestic and foreign research present situation of certified public accountants, certified public accountants audit risk is discussed. The third part is this article about the basic theory of audit risk, define the certified public accountants audit risk. The fourth part from various angles on the causes of the formation of audit risk and the existing problems are analyzed, further analysis factors of audit risk, audit risk model is set up. Fifth part through to the case analysis, put forward the relevant countermeasures. Sixth part starting from the actual situation in our country of certified public accountants audit risk control countermeasures is put forward from different angles.
KEY WORDS: Audit risk, Risk models ,Risk control
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目录
目录
第1章 绪论 ................................................................................................................ 1 1.研究背景及问题提出 ................................................................................................ 1
1.1注册会计师审计风险研究背景 ...................................................................... 1 1.2审计风险问题提出 .......................................................................................... 1 2．研究目的及研究意义 .............................................................................................. 2
2.1选题的目的 ...................................................................................................... 2 2.2研究的意义 ...................................................................................................... 2 (2)有利于指导我国注册会计师行业健康发展 .......................................................... 2 (3)有利于丰富已有的审计理论研究成果 .................................................................. 3 3．研究内容和研究方法 .............................................................................................. 3
3.1研究内容 .......................................................................................................... 3 3.2研究方法 .......................................................................................................... 3 (1)规范研究方法 .......................................................................................................... 3 (2)实证论证方法 .......................................................................................................... 4 第2章 国内外相关研究综述 .................................................................................... 5 1．国外研究综述 .......................................................................................................... 5 2.国内研究综述 ............................................................................................................ 6 3．研究综述启示 .......................................................................................................... 7 第3章 关于审计风险的理论概述 ............................................................................ 9 1．风险管理理论 .......................................................................................................... 9 (1)风险评估是企业进行的一个持续行为； .............................................................. 9 2.系统论 ........................................................................................................................ 9 第4章 注册会计师审计风险分析 .......................................................................... 11 1．审计风险定义分析 ................................................................................................ 11 2．审计风险的特征分析 ............................................................................................ 11
2.1 审计风险的普遍性 ....................................................................................... 11 2.2 审计风险的可分性 ....................................................................................... 12 2.3 审计风险的潜在性 ....................................................................................... 12 2.4 审计风险的可控性 ....................................................................................... 12 2.5 审计风险的不确定性 ................................................................................... 12 2.6 审计风险导致的经济损失严重性 ............................................................... 12 3．审计风险的类型分析 ............................................................................................ 13
3.1根据影响范围大小可以分为审计职业风险和审计项目风险 .................... 13 3.2从审计风险的形式可分为评估审计风险、可接受审计风险和终极审计风险 ........................................................................................................................... 13 4．审计风险成因分析 ................................................................................................ 14
4.1注册会计师审计环境的影响 ........................................................................ 14
4.1.1法律环境： ........................................................................................... 14 4.1.2社会环境： ........................................................................................... 15 4.1.3审计职业界自身： ............................................................................. 15 4.2审计技术的局限性 ........................................................................................ 15
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西安交通大学城市学院本科生毕业设计（论文）
4.2.1审计内容的复杂性 ............................................................................. 16 4.2.2审计范围的扩展 ................................................................................. 16 4.2.3被审计单位内部控制的强弱 ............................................................. 16
5．审计风险主要环节分析 ........................................................................................ 16
5.1接受审计委托环节的风险 ............................................................................ 16 5.2审计报告环节的风险 .................................................................................... 17 5.3审计程序不规范的风险 ................................................................................ 17 6．审计风险模型分析 ................................................................................................ 17
6.1传统审计风险模型 ........................................................................................ 17 6.2现代审计风险模型 ........................................................................................ 19 6.3认定层次风险 ................................................................................................ 19 7．审计独立性研究 .................................................................................................... 19
7.1规范审计业务委托 ........................................................................................ 20 7.2强化审计收费标准 ........................................................................................ 20 7.3“审计”“咨询”业务公开 ........................................................................... 20 7.4建立持股报告制度 ........................................................................................ 21 7.5加大违规处罚力度 ........................................................................................ 21 8．审计效应机制在审计风险中的应用分析 ............................................................ 21
8.1诱惑效应 ........................................................................................................ 21 8.2约束效应 ........................................................................................................ 22 8.3风险效应平衡点下的审计风险 .................................................................... 22 9．审计风险影响因素层次化分析 ............................................................................ 23
9.1层次分析法概述 ............................................................................................ 23 9.2审计风险影响因素的层次分析 .................................................................... 23
9.2.1审计客体风险因素 ............................................................................. 24
9.2.1.1经营风险因素 ............................................................................................... 24 9.2.1.2财务状况风险因素 ....................................................................................... 24 ①会计舞弊风险因素 .................................................................................................. 25 ②会计错误风险因素 .................................................................................................. 25 9.2.1.5内部控制风险因素 ....................................................................................... 25 ①会计系统的健全性和有效性 .................................................................................. 25 ②企业控制程序执行的优劣 ...................................................................................... 25 9.2.1.6固有风险因素 ............................................................................................... 25 ①难审查的账户或交易 .............................................................................................. 25 ②容易遭受损失或被挪用的项目 .............................................................................. 26
9.2.2审计主体风险因素 ............................................................................. 26
.9.2.2.1审计人员职业判断能力 ............................................................................. 26 .9.2.2.2职业道德水平低 ......................................................................................... 26 .9.2.2.3.审计人员缺乏职业谨慎性 ........................................................................ 26 .9.2.2.4职业关注状况、工作责任心 ..................................................................... 26 .9.2.2.5审计业务程序操作不规范 ......................................................................... 27 10．审计风险变化趋势分析——审计风险评估 ...................................................... 27
10.1审计风险评估的方法 .................................................................................. 27
10.1.1风险因素分析法 ............................................................................... 27
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目录
10.1.2风险率风险评价法 ........................................................................... 28
第5章 案例分析 ...................................................................................................... 29 1．诚信危机 ................................................................................................................ 29 2．“独立”有名无实 .................................................................................................. 29 2.1.1次贷危机蔓延 ................................................................................................... 29 2.1.2监管不力 ........................................................................................................... 29 2.2内部管理方面的原因 ........................................................................................... 30 2.2.2增长压力驱动 ................................................................................................... 30 2.2.3治理结构不完善 ............................................................................................... 30 2.3注册会计师方面的原因 ....................................................................................... 31 2.3.2经济效益和社会失衡 ....................................................................................... 31 2.3.3独立性缺失 ....................................................................................................... 31 第6章 审计风险控制研究 ...................................................................................... 33 1．从总体的角度来看 ................................................................................................ 33
1.1完善我国现有审计相关法规 ........................................................................ 33 1.2网络审计控制 ................................................................................................ 33 1.3以内部控制制度审计方法为核心,兼顾抽样审计与详细审计 .................. 34 1.4进一步建立和完善风险管理体制,强化内部质量管理 .............................. 34 1.5从业人员应保持专业胜任能力,加强职业后续教育 .................................. 34 1.6优化审计人员执业的社会环境 .................................................................... 34 1.7合并会计师事务所搞规模经营 .................................................................... 35 1.8谨慎选择被审计单位,规范审前调查工作,降低固有风险 ........................ 35 1.9正确评价被审单位内部控制制度的可信赖程度,深入了解被审计单位的业务 ....................................................................................................................... 35 1.10严格执行三级复核制度,规避审计风险 .................................................... 35 1.11提高从业人员的职业谨慎和职业道德 ...................................................... 36 1.12购买保险基金或购买责任保险 .................................................................. 36 1.13建立审计风险点,及时发现会计报表中存在的重大错报和漏报 ............ 36 2．注册会计师审计风险的控制体系设计 ................................................................ 37
2.1业务承接阶段的风险控制 ............................................................................ 37 2.2审计实施阶段的风险控制 ............................................................................ 37 2.3审计报告阶段的风险控制 ............................................................................ 37 3．从审计本身来看 .................................................................................................... 38
3.1保持对审计环境的敏感性 ............................................................................ 38 3.2 强化审计的质量控制 ................................................................................... 38
3.2.1关键是提高社会竞争中的人才竞争 ................................................... 38 3.2.2 建立健全内控制度和风险责任制度 ................................................ 38 3.3 审计作业的质量控制 ................................................................................... 39
3.3.1建立风险保障机制 ............................................................................. 39 3.3.2健全并推行审计项目风险评估, 完善承诺制度 ............................. 39
结 语 ............................................................................................................................ 41 致 谢 ............................................................................................................................ 43 参考文献 ...................................................................................................................... 45
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