风险导向审计质量控制研究

【作者】 万云；

【导师】 张齐新；

【作者基本信息】 西南财经大学 ， 会计学， 2002， 硕士

【摘要】 市场经济中，审计是高风险的职业，是因为注册会计师需要承担审计风险损失，故务求以高质量的审计来控制风险。但我国在由计划经济向市场经济转轨的经济体制改革过程中一直未能内生出对高质量审计的自发需求，相反，却出现坚持高审计质量的会计师事务所容易失掉市场的现象，根本的原因就是我国的审计是低风险的职业，制度性的缺陷使主要的审计风险损失最终由社会公众承担。这造成了中国的会计师事务所普遍存在着“重展业，轻质量”的经营思想。思想上的轻视，加上管理技术上的落后，极大的削弱了中国会计师事务所的风险承载能力，也造成了其核心竞争力的缺乏。所以当客观环境的变化迫使注册会计师担当审计风险的时候，中国会计师事务所的脆弱就暴露了出来，发生在2001—2002年的中国注册会计师职业危机正说明了这一点。危机的发生显示社会公众与审计职业界的期望差距已经到了不可调和的地步，要解决危机，审计职业界首先需要对审计的基本问题做出再认识。本文认为，要从独立审计是将会计信息风险控制在社会可容忍水平之下的特殊经济控制系统这一观点来给审计定位。只有高质量审计才能实现审计的控制信息风险这一本质功能，因此，无论风险损失是否最终由注册会计师承担，都应保持高质量的审计执业。从审计执行主体即会计师事务所的角度分析，要保证稳定、持续的高质量，必须采取特定的作业技术或活动对审计质量进行控制，所以，加强审计质量控制，控制审计风险，是会计师事务所应对危机的当务之急。本文的研究便建基于对审计本质的再认识，借助风险管理的基本理念和方法，旨在构建风险导向型审计质量控制体系。全文共四个部分。引论为破题之论，从理论和实践上回答会计师事务所为什么要施行风险导向审计质量控制以及在目前研究风险导向审计质量控制的学术意义；第二部分为风险导向审计质量控制的基本原理，主要回答风险导向审计质量控制是什么的问题；第三部分研究主题是怎样施行风险导向审计质量控制，第四部分通过对<WP=3>我国目前会计师事务所审计质量控制的缺失分析，提出事务所加强风险导向审计质量控制的若干对策。引论包括三节，第一节从理论上阐述风险导向审计质量控制的意义，主要观点包括：审计的本质是将会计信息风险控制在社会可容忍水平之下的特殊经济控制系统，对高质量的偏离将导致审计的本质功能无法实现。而要达到高质量，就必须施行质量控制。因此，风险导向审计质量控制是审计的本质要求。第二节是对我国会计师事务所现实的分析，发现由于历史的原因，我国审计市场长期未能产生对高质量审计的自发需求，这使得会计师事务所往往以牺牲审计的质量做为市场竞争的手段，事实上，这样的审计并未能控制风险，而只是将风险掩盖了起来。掩盖风险的审计与控制风险的审计有着本质区别。被掩盖的风险积累到一定程度，就会集中爆发出来，2001年，中国注册会计师职业正是经历了这样一场生死劫。经过风险洗礼的职业界深刻体认到以风险导向进行审计质量控制才是生存的基本保障、发展的第一要素。第三节对国内已有的研究成果进行了回顾，发现从审计质量控制的微观执行主体即会计师事务所的角度，将风险管理的基本原理和方法作为方法论基础的审计质量控制研究尚不多见，本文试图在这一方面有所突破。第一章旨在探讨审计风险与审计质量的基本概念、风险导向审计质量控制的定义、原则、标准等基本问题。作者首先界定审计风险为因注册会计师执行审计所引发损失的可能性，它以审计风险损失的形式表现出来；审计风险损失包括有形的损失、无形的损失以及管理风险所发生的费用支出，这些损失由社会公众和注册会计师分别或共同承担；审计质量是审计满足将信息风险控制在社会可接受水平之下的固有特性，它的表现是对审计准则的遵守程度，为了确保会计师事务所在形式和实质上符合审计准则的要求而采取的作业和活动的总称便是审计质量控制；独立性、专业胜任能力、客户、审计项目管理、内部监控是五个基本控制要素。在接下去对风险导向审计质量控制基本原理的论述中，作者指出风险导向审计质量控制是以审计风险损失最小化为目标，根据风险管理的基本思想<WP=4>和方法，为达到高质量审计所采取的作业技术和活动的总称，之所以称为风险导向，是指事务所进行审计质量控制的目标是控制审计风险，其方法论基础是风险管理原理与技术；会计师事务所构建风险导向审计质量控制需要遵循以风险为导向、系统优化、预防为主、过程控制、持续改进等五项原则；会计师事务所的风险导向审计质量控制应当实现管理的标准化，因此，作者认为将ISO9000标准作为施行质量控制的作业标准是必要的，也具有充分的可能性。第二章是风险导向审计质量控制的内容研究，为本文核心部分，主要是根据风险识别与估测、风险控制策略选择的风险控制思想和方法对五个质量控制要素进行论述。第一，对独立性风险的控制。独立性风险是对独立性规则的偏离，根据对风险的评估，可以选择规避和控制两种技术，其中程序控制法和员工职业道德教育法是主要的风险控制措施；第二，对专业胜任能力风险的控制。专业胜任能力风险是员工或业?更多还原

【Abstract】 The accounting profession definitionally provides professional services to a broad array of stakeholders and as a consequence has accountability for the quality of such services. That accountability lies in the risks for low quality. But in China’s strides in creating market economy in a society that was once governed entirely by nonmarket forces, the question is there are few incentives for high quality audit. On the contrary, for a certain of institutional flaws, those CPA firms which insist on high audit quality is losing their market proportions. Then, a business mind of "market important,quality slight" becomes prevalent in accounting firms. Such thought has greatly weakened the CPA firms’ ability to burden risk, as well led to lack of core competence. The profession crisis taken place in 2001 demonstrates such weakness. Crisis shows the expectation gap between public and accounting profession become sharp, and to handle the crisis, reconsider of some basic audit issues must be taken. The author’s opinion is that Auditing is a special control system of reducing the information risk to a socially acceptable level, and only high quality auditing can execute this intrinsic function. From the accounting firm’s point of view, to get a stable and continual high quality, one must take particular activity to control audit quality. This thesis is to construct a risk-oriented audit quality control system based on the theory and methods of risk management. To build such quality control system, we should first answer what auditing is as in the modern social and economic structure from a theoretical viewpoint, and second in practice, should use modern management science achievements to arm audit quality control technique. <WP=7>The thesis consists of four parts. The introduction presents the reason why execute risk-oriented audit quality control, as well the study value of this topic; the second part deals with the basic principles of risk-oriented audit quality control, which is to answer what is risk-oriented audit quality control; the third part further discusses how to execute risk-oriented audit quality control, and the last part is a case study. Introduction consists of three parts. The first and second parts point out the importance and objective of risk-oriented audit quality control in both auditing theory research and auditing practice. As a theoretical viewpoint, auditing is a control system of reducing the information risk to a socially acceptable level, however, the deviation from high quality will make this intrinsic function in vain, and thus, quality control is essential. As in practice, the problem is that in a long period of time, China’s audit market is lack of demand for high quality auditing, which makes the accounting firms take "low-quality" strategy in competition. Such auditing conceals the risk instead of controlling it,which makes the main difference. In 2001, the hidden risk exposed,then,the accounting profession deeply understands that quality is life, and risk-oriented audit quality control is the guarantee of living and driver of developing. The third part is an overview of essays on audit quality study.Chapter 1 first defines some basic issues such as audit risk, audit quality and risk-oriented audit quality control, and then deal with the principles and standardization of risk-oriented audit quality control. The author holds that audit risk is the possibility of loss derived from auditing. The losses conclude tangible loss,untangible loss and fees paid for risk manage, which is undertaken by both the society and CPA. Audit quality is the characters that make audit control the information risk below a society acceptable level, and the General Accepted Auditing Standards (GAAS) sets the quality standards. Audit quality control is activities an accounting firm used to make sure that it meets its professional<WP=8>responsibilities to clients,that is high quality. We call the audit quality control system risk-oriented for two reasons, one is the object is to minimize audit更多还原