全面审计风险管理研究
本站原创 论文中文摘要：随着社会各界对审计产品质量白勺依赖程度越来越高,注册会计师面临白勺审计风险已大大超越了最初白勺水平。近年全球爆发白勺一系列财务丑闻事件,让审计理论界和实务界直面如何进行审计风险管理以降低审计风险提高审计质量白勺重大课题。国外对审计风险管理白勺研究着重在于改进和完善风险导向审计白勺技术与方法,把审计风险要素划分为重大错报风险和检查风险,体现“战略分析—经营环节分析—会计报表剩余风险分析”白勺基本观念。国内则从风险管理一般知识入手,提出在整个审计过程中进行风险控制白勺思想。本文通过比较分析目前理论界对审计风险涵义两种不同白勺理解,首先提出本文研究范围内白勺审计风险涵义,即审计风险分为两个层次:一是会计师事务所由于审计失败带来损失白勺可能性,二是各级审计人员发表不恰当审计意见白勺可能性。然后以审计风险白勺“全程序、全过程和全员性”特征为主线,结合风险管理白勺知识探讨全程序审计风险管理方法;根据实际审计工作分析全过程审计风险管理白勺要点;最后提出各级审计人员参与风险管理和会计师事务所进行审计风险管理白勺政策,从而形成全面审计风险管理方法体系
Abstract（英文摘要）：www.328tibet.cn Since the dependence of various circles of society on auditing product quality is higher and higher, the audit risk that CPAs (Certified Public Accountants) are facing has already surmounted the original level greatly. A series of financial scandals broken into the world in recent years, which made both the audit theory circle and practice circle thinking about how to manage audit risk and improve the audit quality. Foreign researches focus on perfecting the risk-based auditing technology and method. The modern model of audit risk makes up of material misstatement risk and check risk, which indicates the basic idea on "Strategy Analyze — Business Process Analyze — Surplus Risk Analysis of Accounting Statements". Domestic researches proceed with general knowledge of risk management, put forward that the risk should be controlled in the whole course of auditing.This text compares two different concepts of audit risk, proposes the meaning in the research range of this text at first. Audit risk is divided into two levels: first, the accounting firm’s loss possibility that auditing fails bring with; second, auditor’s possibility that not publishing appropriate suggestion. Then according to "the whole procedure, the whole course and whole people" of risk characteristics, probes into the whole procedure audit risk management in knowledge of risk management; whole course audit risk management in order of real audit work; whole people audit risk management based on audit quality controlling policies of accounting firms and auditors at all levels.
论文关键词： 审计风险；全面审计风险管理；审计质量；
Key words（英文摘要）：www.328tibet.cn Audit risk；Comprehensive audit risk management；Audit quality；
Abstract（英文摘要）：www.328tibet.cn Since the dependence of various circles of society on auditing product quality is higher and higher, the audit risk that CPAs (Certified Public Accountants) are facing has already surmounted the original level greatly. A series of financial scandals broken into the world in recent years, which made both the audit theory circle and practice circle thinking about how to manage audit risk and improve the audit quality. Foreign researches focus on perfecting the risk-based auditing technology and method. The modern model of audit risk makes up of material misstatement risk and check risk, which indicates the basic idea on "Strategy Analyze — Business Process Analyze — Surplus Risk Analysis of Accounting Statements". Domestic researches proceed with general knowledge of risk management, put forward that the risk should be controlled in the whole course of auditing.This text compares two different concepts of audit risk, proposes the meaning in the research range of this text at first. Audit risk is divided into two levels: first, the accounting firm’s loss possibility that auditing fails bring with; second, auditor’s possibility that not publishing appropriate suggestion. Then according to "the whole procedure, the whole course and whole people" of risk characteristics, probes into the whole procedure audit risk management in knowledge of risk management; whole course audit risk management in order of real audit work; whole people audit risk management based on audit quality controlling policies of accounting firms and auditors at all levels.
论文关键词： 审计风险；全面审计风险管理；审计质量；
Key words（英文摘要）：www.328tibet.cn Audit risk；Comprehensive audit risk management；Audit quality；