论风险导向审计在我国的应用

【作者】 杨转转；

【导师】 刘大贤；

【作者基本信息】 首都经济贸易大学 ， 会计学， 2005， 硕士

【摘要】 管理舞弊问题一直是困扰审计职业界的难题,“五大”国际会计公司针对此开发出了风险导向审计,它被认为能够提高审计的功效而在西方国家普遍应用。但随着安然、世通以及随后层出不穷的财务舞弊丑闻的相继曝光,这种被“四大”所推崇的审计方法遭到了质疑。国内外专家学者对其进行了深入的探讨。 对于风险导向审计的效率和效果,国内学术界有着不同的认识。本文所要探讨的问题是:风险导向审计到底是先进的技术还是导致审计失败的元凶?我国审计实务界是否会采用这种审计方法呢? 本文从理论和实务两方面分析后,得出的结论是:风险导向审计是对制度基础审计的继承和发扬,也是未来审计技术发展的方向,但它也并非十全十美的,仍然需要在实践中继续完善;同时,应用风险导向审计,需要具备一定的条件;在此结论的基础上,文章用经济学的理论,从供给和需求两个方向,动态的分析制约风险导向审计在我国应用的因素;最后针对此提出了一系列建议,为将来风险导向审计在我国的应用培育土壤。更多还原

【Abstract】 The fraud question of financial report is the problem for auditing circle all the time. Risk-Oriented Auditing as an effective solution was developed by big five, which are popular in west world. But this method is questioned with the financial report of listed company practicing fraud in Enron, Communication of the world and so on. The viewpoints on Risk-Oriented Auditing are so opposite. Is Risk-Oriented Auditing a developed technology, or the cause of auditing failure? And should be this method used in China?This article draws a conclusion from theory and practice: Risk-Oriented Auditing is the development of System-Oriented Auditing and it represents the new tendency of modern auditing methods, although it has some flaws. But it will be effective only if some demands are satisfied. This article analyses the changes in the cost and benefit of auditing firm used Risk-Oriented Auditing, which affect this methods used by the auditing firms in China. At last, some suggestions are made to solve these questions.更多还原