【作者】 胡小卓；

【导师】 王善平；

【作者基本信息】 湖南大学 ， 会计学， 2005， 硕士

【摘要】 近年来中外审计失败案件频繁爆发，许多国际、国内著名的会计师事务所声誉扫地、损失惨重、甚至倒闭，未控制好其审计风险是极其重要的原因。从理论上较深入地研究审计风险及控制与审计市场竞争、注册会计师审计法律责任、事务所收益分配制度安排的内在联系，以及恰当地选择审计风险控制关键人，对加强审计风险控制、提高审计质量有重要的理论意义与现实价值。为此，本文在回顾现有有关审计风险及控制文献基础上，专题研究审计市场竞争的两种状态、注册会计师审计法律责任的三种形式、事务所收入制度安排等问题对审计风险控制的影响、问题及对策，最后对审计风险控制的关键人选择、考核与控制策略等问题进行了初步探讨。 通过研究，本文的主要观点与创新在于：(1)过度竞争与有效竞争对审计风险有不同影响，对应地，其控制策略也应有很大差别；(2)不尽合理的法律责任安排是导致我国审计风险控制不佳的重要原因，改进现有法律责任制度是提高审计风险控制水平的基础性前提；(3)必须把事务所的所有者、经理、一般审计人员的个人所得与事务所审计风险关联起来，并力求实现收入分配中的理性均衡，才能较好地控制审计风险；(4)现实中，要搞好审计风险控制，关键在于选择并控制好审计风险控制关键人。更多还原

【Abstract】 In recent years, failing audit cases break out frequently in China and foreign countries. Not only domestic accounting firms but also international accounting firms fall into disrepute and go to bankruptcy. We think the defect of audit risk control is one of the right reasons why audit fails. So the further research on audit risk control is meaningful.Chapter one points out the importance of the research on audit risk control after reviewing the existing related documents. Chapter two studies the excessive competition and the effective competing of audit market and its influence on audit risk. And this chapter studies the audit risk control strategy of different competition’s state. Chapter three studies three basic forms of CPA’s legal liability and its influence on audit risk control in theory and reality. And suggestions to optimize the legal liability system of audit risk control are put forward. Chapter four think accounting office should distribute in manpower capital according to manpower capital particularity. This chapter sets up general mode of office income distribution and audit risk control with expecting incentive theory, risk income corresponding theory and agency theory, and analyzes the particularity of owner, manager and auditor in income distribution and audit risk control. Chap five analyzes the issues on key controller’s selection, such as key position, personnel quality and key controller’s special function. And the strategy of key controller’s selection, evaluation and control is discussed, too.The main innovation of the thesis include: (1) analyze the influence of the excessive competition and the effective competition of the audit market on inherent risk, control risk and detection risk separately, and figure out that the excessive competition will reduce and the effective competition can improve the level of audit risk control and audit quality. (2)We think, strengthening administrative responsibility can lead to the fact that office worried the loss of existing or future economic benefits and take measures to control audit risk. Improving civil liability compensation risk can impel office control audit risk to avoid future compensation if a lawsuit happens. CPAs reduce the level of audit risk and make benefits. But they may lose freedom which is necessary to enjoy economic benefits. So civil liability keeps CPA not offend against the law because of reducing audit risk level. (3) Analyze the general mode of income distribution way to controls audit risk and propose the method of income arrangement and cooperation control which conform with the character of owner, manager and general auditor. (4)In order to take precautions against key controller’s adverse selection and moral hazard, thisthesis proposes four measures: elimination through selection, balancing, income distribution control and property guarantee.更多还原