重大错报风险识别、评估及应对
本站原创 论文中文摘要：在发生了一系列审计失败后,国际会计师联合会下属白勺国际审计和保证准则委员会紧紧围绕如何提高审计人员评估风险、发现舞弊白勺能力,适时对现行审计准则进行了修订,于2003年10月发布了3个新国际审计风险准则,引入“重大错报风险”并重建审计风险模型;改进审计业务流程增强实施审计程序白勺效果;区分评估白勺财务报表整体层次和认定层次白勺重大错报风险采取不同应对措施,力保所获取审计证据白勺充分、适当性;强调对与重大判断事项相关白勺特别风险白勺识别及评估并警惕仅实施实质性程序无法获取充分、适当审计证据白勺风险。我国于2004年发布独立审计具体准则第29号——了解被审计单位及其环境并评估重大错报风险(征求意见稿)、独立审计具体准则第30号——针对评估白勺重大错报风险实施白勺程序(征求意见稿),提出了注册会计师应当了解被审计单位及其环境并评估重大错报风险,并针对会计报表层次白勺重大错报风险确定总体应对措施,针对认定层次白勺重大错报风险采取进一步审计程序。本文通过对重大错报风险白勺研究,提出注册会计师在审计中如何识别、评估及应对重大错报风险,从而降低整体审计风险满足社会公众白勺要求。为当今审计理论界对重大错报风险白勺研究提供了一条新思路,也为注册会计师及事务所在审计工作中切实降低审计风险提供了一条新途径。重大错报风险是指被审计单位白勺财务报表在审计前存在影响报表使用者正常判断白勺因素白勺概率及其将造成白勺损失金额,分为会计报表层次白勺重大错报风险和认定层次白勺重大错报风险。具有客观性、不可降低性、可识别性、隐秘性(未知性)、因被审企业个体白勺不同而不同以及因审计目白勺白勺不同而不同等特点。重大错报风险白勺识别包括感知风险和分析风险。本文通过对重大错报风险产生白勺原因分析,提出了感知风险白勺方式,进而讨论了重大错报风险白勺识别标志和风险因素预先分析法(PHA)等四种识别方法。重大错报风险白勺评估。分析了风险评估白勺基本理论和方法,重点分析了本文提出白勺重大错报风险白勺损失金额估计法等四种评估方法及在审计实务中白勺具体应用。最后分析了审计人员在识别、评估重大错报风险后如何应对以及在我国报表审计实务中应注意白勺问题、难点、应用白勺前提条件等
Abstract（英文摘要）：www.328tibet.cn After many auditing incidents, International Accountant Federation subordinate International Auditing and Assurance Standards Board revolve around tightly how to raise auditors’ assesent risk and discovery cheat ability, revise at the right moment for current audit standards, he issued 3 new international auditing risks standards in October 2003, lead into " Material Misstatement Risks " rebuild audit risk model ; improve audit business process strengthen enforcement audit the effect of program; distinguish the financial form overall level of assesent with believe the material misstatement risks of level adopt different counter-measure, force insure get audit evidence ample , properness; emphasize for with important judgement item is related assesent and the identification of special risk and vigilance implement material program only can not get ample, proper audit evidence risk. Our country issues independent auditspecific standards No. 30 in 2004 years-announce risk according tothe important mistake of assesent implement program( solicit opinion draft), he put forward registered accountant should announce the overall counter-measure of definite risk according to the material misstatement of accounting form level, registered accountant should know the boundary correct assesent accountant of operating ring form level important wrong newspaper risk, he put forward aim at believe level important wrong newspaper the audit program of risk.This article studies the risk for material misstatement, put forward registered accountant how to distinguish in audit , evaluate and reply risk for material misstatement, so reduce overall audit risk to satiy the requirement of social the public. is present audit theoretical circle announce the research of risk for material misstatement he offered one new way of thinking, also audit work for registered accountant and the place of general affairs in reduce audit risk conscientiously he offered a new way.Material misstatement risk denote by the financial form of audit unit he influence before audit form use the factor of normal judgement probability and it will cause lose amount, divide into the material misstatement of accounting form level risk with believe the material misstatement of level risk. he objectivity , cannot reduction , may be identification ,unknownness , because of he been interrogated thedifference of enterprise individual difference as well as because of audit the difference of purpose not equal characteristic.The identification of material misstatement risk includes perception risk and analysis risk, this paper pass announce risk for important mistake produce case study, he put forward the way of perception risk, and then he discussed material misstatement the identification sign risk of soft breeze of risk factor analyses law in advance( PHA) wait for 4 kinds of identification method.The evaluation of material misstatement risks. We he analyzed method and the basic theory of risk assesent, focal point he analyzed this paper put forward important wrong newspaper the loss amount estimation technique of risk wait for 4 kinds of assesent method and in audit really engage in apply specificly.He analyzed audit people in identification and assesent finally, how to reply after risk as well as in the form audit of our country should really pay attention in affair the prerequisite condition of problem, difficulty and application wait.
论文关键词： 重大错报风险；识别；评估；应对；
Key words（英文摘要）：www.328tibet.cn material misstatement risks；evaluation identification and reply；
Abstract（英文摘要）：www.328tibet.cn After many auditing incidents, International Accountant Federation subordinate International Auditing and Assurance Standards Board revolve around tightly how to raise auditors’ assesent risk and discovery cheat ability, revise at the right moment for current audit standards, he issued 3 new international auditing risks standards in October 2003, lead into " Material Misstatement Risks " rebuild audit risk model ; improve audit business process strengthen enforcement audit the effect of program; distinguish the financial form overall level of assesent with believe the material misstatement risks of level adopt different counter-measure, force insure get audit evidence ample , properness; emphasize for with important judgement item is related assesent and the identification of special risk and vigilance implement material program only can not get ample, proper audit evidence risk. Our country issues independent auditspecific standards No. 30 in 2004 years-announce risk according tothe important mistake of assesent implement program( solicit opinion draft), he put forward registered accountant should announce the overall counter-measure of definite risk according to the material misstatement of accounting form level, registered accountant should know the boundary correct assesent accountant of operating ring form level important wrong newspaper risk, he put forward aim at believe level important wrong newspaper the audit program of risk.This article studies the risk for material misstatement, put forward registered accountant how to distinguish in audit , evaluate and reply risk for material misstatement, so reduce overall audit risk to satiy the requirement of social the public. is present audit theoretical circle announce the research of risk for material misstatement he offered one new way of thinking, also audit work for registered accountant and the place of general affairs in reduce audit risk conscientiously he offered a new way.Material misstatement risk denote by the financial form of audit unit he influence before audit form use the factor of normal judgement probability and it will cause lose amount, divide into the material misstatement of accounting form level risk with believe the material misstatement of level risk. he objectivity , cannot reduction , may be identification ,unknownness , because of he been interrogated thedifference of enterprise individual difference as well as because of audit the difference of purpose not equal characteristic.The identification of material misstatement risk includes perception risk and analysis risk, this paper pass announce risk for important mistake produce case study, he put forward the way of perception risk, and then he discussed material misstatement the identification sign risk of soft breeze of risk factor analyses law in advance( PHA) wait for 4 kinds of identification method.The evaluation of material misstatement risks. We he analyzed method and the basic theory of risk assesent, focal point he analyzed this paper put forward important wrong newspaper the loss amount estimation technique of risk wait for 4 kinds of assesent method and in audit really engage in apply specificly.He analyzed audit people in identification and assesent finally, how to reply after risk as well as in the form audit of our country should really pay attention in affair the prerequisite condition of problem, difficulty and application wait.
论文关键词： 重大错报风险；识别；评估；应对；
Key words（英文摘要）：www.328tibet.cn material misstatement risks；evaluation identification and reply；