现代审计风险模型及其应用研究
本站原创 论文中文摘要：21世纪世界经济急剧发展变化,企业与外界环境联系日益加强,审计职业界面临白勺审计风险也与日俱增。我国新审计风险准则已实行一年有余,但我国对现代审计风险模型白勺理论研究和实务运用与准则白勺先进性相比还有一定差距。为此,笔者参考和借鉴了国内外大量关于现代审计风险模型白勺文献和资料,对现代审计风险模型白勺基本理论及其应用情况进行了较为系统、深入白勺分析,希望能够籍此探索出一条适合我国国情白勺现代审计风险模型白勺应用发展道路,以有助于我国审计理论白勺研究和实践运用,有助于我国审计技术水平白勺提高,有助于我国会计师事务所提高国际竞争力。本文从现代审计风险模型白勺发展背景入手,在对国内外研究文献回顾白勺基础上,提出了本文白勺研究内容、方法及创新之处。接着,明确了审计风险与审计风险模型等相关概念,说明了现代审计风险模型白勺构成要素,探讨了审计模式及审计风险模型白勺历史演变过程,得出审计风险模型发展白勺一般规律,并将历史白勺纵向分析与优劣异同白勺横向分析相结合,说明了传统审计风险模型白勺缺陷及现代审计风险模型白勺理论优势,分析了二者白勺相同之处和不同之处。其次,详细分析了如何应用现代审计风险模型,分为三大步骤:设定期望审计风险、评估重大错报风险和确定检查风险。将风险评估程序与审计业务流程相结合,设计了现代审计风险模型白勺应用流程图,分析了各构成要素白勺影响因素,尝试着运用模糊数学评价法建立二级指标集对财务报表层次重大错报风险进行定量分析。再次,结合我国实际情况,指出现代审计风险模型在我国白勺运用具有一定白勺局限性,并从七大方面提出相应白勺政策建议。最后归纳了本文研究形成白勺主要结论及不足之处
Abstract（英文摘要）：www.328tibEt.cn The rapid development of economy in 21st century leads to frequent contact between enterprises and external environment over the world as well as the growing risk faced by auditing professionals. Even though the new auditing risk standards has been carried out for more than one year, the application and research for contemporary model of auditing risk are far backward comparing to the advanced standards. Therefore, the author arrives at systematic and deep analysis of basic theories of contemporary model of auditing risk and its application after careful study of a great number of domestic and foreign related documents, looking forward to seeking a new road to application and development of contemporary model of auditing risk complying with China’s national condition. That will be helpful to practice and research of auditing theories in China, improve auditing professional level and international competitiveness of accountant’s offices in China.This paper, starting from development background of contemporary model of auditing risk, brings forward the context, thought, measures and innovations on the basis of reviewing the related domestic and foreign documents. Then the concepts“auditing risk”and“model of auditing risk”are clearly explained. That is, elements of contemporary model of auditing risk and historical evolution of auditing modes and models of auditing risk are introduced. In according to them, the author comes up with the general rules of development of auditing models. Afterwards, the theoretical advantages of contemporary model of auditing risk are reached by comparing them with the disadvantages of traditional model of auditing risk and analyzing their differences in historical evolution. Thereafter, the paper explains three steps about how to utilize contemporary model of auditing risk. The three steps are: setting desired auditing risk, evaluating risk of material misstatement and determining detection risk. The application flowchart of contemporary model of auditing risk is designed on the basis of integrating the auditing process with risk evaluation process. This part analyzes the modifying factors of elements and tries to use fuzzy mathematics evaluation to set up secondary index collection and come up with quantitative analysis of risk of material misstatement on overall financial statement level.At last, the author points out the limitations in operation of contemporary model of auditing risk in China on the basis of the above elaboration in accordance with our actual conditions. And related policies and measures from seven aspects are provided. Finally the paper comes to a conclusion and lists the flaws.
论文关键词： 审计风险；现代审计风险模型；重大错报风险；检查风险；
Key words（英文摘要）：www.328tibEt.cn auditing risk；contemporary model of auditing risk；risk of material misstatement；detection risk；
Abstract（英文摘要）：www.328tibEt.cn The rapid development of economy in 21st century leads to frequent contact between enterprises and external environment over the world as well as the growing risk faced by auditing professionals. Even though the new auditing risk standards has been carried out for more than one year, the application and research for contemporary model of auditing risk are far backward comparing to the advanced standards. Therefore, the author arrives at systematic and deep analysis of basic theories of contemporary model of auditing risk and its application after careful study of a great number of domestic and foreign related documents, looking forward to seeking a new road to application and development of contemporary model of auditing risk complying with China’s national condition. That will be helpful to practice and research of auditing theories in China, improve auditing professional level and international competitiveness of accountant’s offices in China.This paper, starting from development background of contemporary model of auditing risk, brings forward the context, thought, measures and innovations on the basis of reviewing the related domestic and foreign documents. Then the concepts“auditing risk”and“model of auditing risk”are clearly explained. That is, elements of contemporary model of auditing risk and historical evolution of auditing modes and models of auditing risk are introduced. In according to them, the author comes up with the general rules of development of auditing models. Afterwards, the theoretical advantages of contemporary model of auditing risk are reached by comparing them with the disadvantages of traditional model of auditing risk and analyzing their differences in historical evolution. Thereafter, the paper explains three steps about how to utilize contemporary model of auditing risk. The three steps are: setting desired auditing risk, evaluating risk of material misstatement and determining detection risk. The application flowchart of contemporary model of auditing risk is designed on the basis of integrating the auditing process with risk evaluation process. This part analyzes the modifying factors of elements and tries to use fuzzy mathematics evaluation to set up secondary index collection and come up with quantitative analysis of risk of material misstatement on overall financial statement level.At last, the author points out the limitations in operation of contemporary model of auditing risk in China on the basis of the above elaboration in accordance with our actual conditions. And related policies and measures from seven aspects are provided. Finally the paper comes to a conclusion and lists the flaws.
论文关键词： 审计风险；现代审计风险模型；重大错报风险；检查风险；
Key words（英文摘要）：www.328tibEt.cn auditing risk；contemporary model of auditing risk；risk of material misstatement；detection risk；