【作者】 秦海青；

【导师】 吴洪波；

【作者基本信息】 哈尔滨理工大学 ， 技术经济及管理， 2005， 硕士

【摘要】 随着审计基础由账项基础发展到风险控制基础,审计方法由详细审计发展到以内部控制为基础的抽样审计,审计风险便不可避免的发生了。如何控制审计风险以及什么样的审计风险可以接受便成了世界性的研究课题。我国在计划经济时期,不存在审计风险的概念,但当历史的车轮进入九十年代,审计风险也终于走上了台前。在这种社会大环境下,对审计风险进行研究不仅具有十分重要的理论意义,而且还具有无法替代的现实意义。总体而言本文对审计风险的研究可以分成以下几个部分:首先通过对国内外几起重大审计事件的剖析揭示出本文的现实意义。其次是对审计风险的定性研究,作者从审计风险的定义、特征、本质以及形成原因等方面论述了审计风险,使读者对审计风险有一个感性认识,这为量化审计风险做好了铺垫。由于对审计风险的不同理解必然会导致审计风险计量结果的不同。因此审计风险的量化研究必须要以定性研究为基础。再次是对审计风险的量化研究,在这一部分,作者首先用博弈论论证了审计风险并不是越小越好,从而纠正了将审计风险完全消灭的错误观点。理想的结果是将审计风险控制在一定的范围,这必须借助于审计风险模型。然后,对现有审计风险模型加以分析修正,得出一个改进的审计风险模型,并通过综合模糊评价法利用改进后的审计风险模型计算出审计风险。最后介绍了审计风险的管理;审计风险控制等内容,最终引出控制审计风险的具体措施:3e原则即教育、技术、环境。更多还原

【Abstract】 Because of the audit basis changed from account basis to risk control basis and the approach of audit changed from detailed audit to sampled audit based inner control, the audit risk happened inevitability. How to control the audit risk and which audit risk can be acceptable became a worldwide topic. When in the era of 90th, the audit risk was brought to agenda. Under these social environments, the research of audit risk occupied the importance not only theoretical but also practical. All in all, the research of audit risk can be divided to several parts. First, open up the article’s practical significance by some important audit incidences happened in or over the country. The second is the qualitative research. The author expounds audit risk from definition, feature, essence, and forming reasons, all these can acquaint readers with audit risk. So we can quantify audit risk by above steps. Because of the different apprehensions of audit risk must lead to different measure results. The research of quantitative must based of qualitative research. The third is the quantitative of audit risk. In this part, the author illustrated that audit risk is not the smaller the better by correlation in Randomized strategies and rectify the wrong opinion of eliminating audit risk totally. Control the audit risk in some range is the ideal result and we must make use of audit risk model reach this purpose. And then introduce a improved model for measuring audit risk by analyzing the former model. The author also deduced the audit risk from the new model by syntheses illegible evaluate. Finally, the article describe the management and control of audit risk and referred concrete steps to control audit risk: education, enforcement and engineering.更多还原