代风险导向审计及在我国运用的研究

山西财经大学硕士学位论文现代风险导向审计及在我国运用的研究姓名：张晋芳申请学位级别：硕士专业：会计学指导教师：辛旭2011-03-2012AbstractAtpresent,ourcountryaccountantfirmsusesystemorientedauditoraccountitemorientationauditmodegenerally,however,thesetwokindsofauditmodealreadycannotadapttotheneedsofsocialdevelopmentfacedwithahighriskofsocialenvironment.Ariskassessmentasacentreforauditmodeintheoryandpracticeoftestshasbeenevolvedinordertoachievereduceauditexpectationgap,dropthepurposeofcertifiedpublicaccountantsauditrisk.Thisiswidelyusedinlargeforeignfirmsauditmodelnowadays----amodernrisk-orientedaudit.Themodernrisk-orientedauditrepresentedthelatestdevelopmentdirectionofmodernauditapproach,hasarousedwideconcernininternationaltheoryandpracticeistheinevitableresultofsocialdevelopmenttrend.Modernrisk-orientedauditmodefocusesontheenterpriseplacedinthebigeconomicenvironment,theriskassessmentasacentre,stereoobservationfromthecorporateeconomicenvironment,enterprise'smanagementstyleandtheenterprisemanagementmechanismandsoon,comprehensiveanalysisoftheinfluencevariousfactorsontheauditees.Inimplementingtheriskassessmentprocess,usingnalyticalreviewandothervariousauditmethodstoevaluatetheriskformakingtheauditmethodismorescientificandreasonable.Thispaperattemptstoresearchthemodernrisk-orientedauditinourcountry'stheoryandapplicationssystemthroughconsultachievementsathomeandabroadbasedonaboveadvantage.Thisarticleisdividedintosixpartsaccordingtoresearchtheproblem,structureandcontentasfollows:Thefirstpartmainlyintroducestheresearchbackgroundandmeaning,researchapproach,researchstructure,researchmethods,etc.Thesecondpartexpoundsthefourstagesofdevelopmentauditpatternsandtheconnotationofmodernrisk-orientedaudit,afterwhichdiscussmodernrisk-orientedauditgroundwork,asthegroundworkforfocusondiscussedinmodernrisk-orientedaudit.Thethirdpartelaboratesthemodernrisk-orientedauditofmodel,features,thebasicprocedureandmethods.Thefourthpartexpoundsourcountryaccountantfirmsuseofauditmodepresentlyandthroughcaseanalysisshowsthatmodernrisk-orientedauditinourcountrythefeasibilityofapplication.Thefifthpartexplainsthenecessityofthemodemrisk-orientedauditandtheexistingproblemscombinedwiththeactualsituationinourcountry.Thelastpartprovidesageneralsummaryandpointedoutthattheinsufficiencyinthisarticle.KeyWordsModernrisk-orientedauditAuditproceduresRiskassessmentAnalyticalreviewMaterialmisstatementriskSubstantivetest121200621523212111200664=20402051232020806111[J]20058227-229.71,(1998)(1998)(1995)11[M]200681199819982019991COSO[M]20069123“”“”1012(modernriskorientedauditapproach)a.1[J]2004.42[M]200411111.[M].,2002,231223()456131121==231LarryF.Konrath.Auditing:ariskanalysisapproach,5thedition.South-WesternPublishing,Inc.,2002,P30422001P232003P1992002P4951421152a13216317213120055181212005122[M]20076395-42119a121:1:(),()2:3:34b4110.200320c123454211512007522200591212006136-372200611118-121231——a112420031.28651/31022003200368%16%5.5bc240025“”1d121200368%220045805002ef1200521231—26“”1’2327281PESTSWOT2(3),29303132e3334[1]..,2000,169[2]..,2005(2)[3]..,2004(4)[4]..,2005[5]..,2004(2)[6]..,2004(12)[7][J]20058227-229.[8]COSO[M]2006[9][J]2005152-55[10]..,2004(4)[11].,2002[12]COSO[J]20052162-165[13]“”[14]..,2004(3)[15].,2003[16]..,2004[17]..,1999[18][J]2002,10[19][J]200273-5[20][M]2005[21][M]2007[22][J]2004457-59[23][D]200535[24]2006[25][M]2007[26][J]20031551-52[27].2005136[28][J]2000439-40.[29][J]2005431-34[30]ArensandLoebbecke:Auditing-AnIntegratedApproach.8thedition.2001[31]AICPA:ExposuredraftofsevenStatementsonAuditingStandardsrelatedtoauditrisk,20023637现代风险导向审计及在我国运用的研究作者：张晋芳学位授予单位：山西财经大学本文读者也读过(4条)1.吴冬梅我国风险导向审计应用研究：问题与对策[学位论文]20092.彭剑峰我国实施现代风险导向审计面临的问题与对策[学位论文]20083.杭思源风险导向审计在我国国内会计师事务所运用现状的调查和分析[学位论文]20084.聂新军现代风险导向审计、审计师行动能力与审计域秩序[学位论文]2010本文链接：