淺析審計(jì)風(fēng)險(xiǎn)

畢業(yè)論文

淺析審計(jì)風(fēng)險(xiǎn)

摘　要：現(xiàn)今國(guó)際上還沒(méi)有對(duì)審計(jì)風(fēng)險(xiǎn)形成1個(gè)統(tǒng)1的概念，我們認(rèn)為審計(jì)風(fēng)險(xiǎn)由兩方面構(gòu)成：1方面是財(cái)務(wù)報(bào)表本身存在重大錯(cuò)報(bào)和漏報(bào)的風(fēng)險(xiǎn)，另1方面是審計(jì)人員審計(jì)后表示該報(bào)表并不存在重大錯(cuò)報(bào)和漏報(bào)的風(fēng)險(xiǎn)。也就是說(shuō)，審計(jì)風(fēng)險(xiǎn)是客觀的存在和主觀的努力的結(jié)合：客觀存在可以通過(guò)努力去調(diào)節(jié)，但主觀努力又受成本效益原則的約束。獨(dú)立審計(jì)發(fā)展主要經(jīng)歷了賬項(xiàng)基礎(chǔ)審計(jì)、制度基礎(chǔ)審計(jì)以及風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)。制度基礎(chǔ)審計(jì)是以?xún)?nèi)部控制測(cè)試為基礎(chǔ)的抽樣審計(jì)，在制度基礎(chǔ)審計(jì)下形成了審計(jì)風(fēng)險(xiǎn)模型：審計(jì)風(fēng)險(xiǎn)＝固有風(fēng)險(xiǎn)×控制風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)，又稱(chēng)傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型�，F(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是在風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)的基礎(chǔ)上發(fā)展起來(lái)的�，F(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)是以被審計(jì)單位的戰(zhàn)略經(jīng)營(yíng)風(fēng)險(xiǎn)分析為導(dǎo)向進(jìn)行的審計(jì)。在現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)下對(duì)審計(jì)風(fēng)險(xiǎn)模型重新描述為：審計(jì)風(fēng)險(xiǎn)＝重大錯(cuò)報(bào)風(fēng)險(xiǎn)×檢查風(fēng)險(xiǎn)。審計(jì)風(fēng)險(xiǎn)的成因主要有：審計(jì)活動(dòng)所處的環(huán)境、審計(jì)機(jī)構(gòu)自身的不當(dāng)、審計(jì)對(duì)象的復(fù)雜多變、審計(jì)方法的不科學(xué)、審計(jì)取證的不可靠、和被審計(jì)單位的不默契等。因?yàn)槲覀兌贾�道審�?jì)風(fēng)險(xiǎn)是不可避免的，那我們能做的是只有在最大范圍內(nèi)降低審計(jì)風(fēng)險(xiǎn)，所以審計(jì)風(fēng)險(xiǎn)的防范與控制是必不可少的。審計(jì)風(fēng)險(xiǎn)的防范與控制拖施有：建立風(fēng)險(xiǎn)責(zé)任制度、提高注冊(cè)會(huì)計(jì)師的綜合素質(zhì)、審慎選擇被審計(jì)單位、認(rèn)真制定審計(jì)方案等。

關(guān)鍵詞：審計(jì)風(fēng)險(xiǎn)；成因；防范

Brief analysis audit risk
 
Abstract:  Nowadays on international to has not audited the risk to form a unified concept, we thought the audit risk constitutes by two aspects: On the one hand is financial report form itself has the risk which the significant wrong newspaper and fails to report, after on the other hand is audits the personnel to audit expressed this report form certainly does not have the risk which the significant wrong newspaper and fails to report. In other words, the audit risk is the objective existence and the subjective diligently union: The objective existence may through diligently adjust, but is subjective diligently receives the cost benefit principle the restraint. The independent audit development has mainly experienced the account foundation audit, the system foundation audit as well as the risk guidance audit. The system foundation audit is take the internal control test as the foundation sampling audit, has formed the audit risk model under the system foundation audit: Audit risk = inherent risk × control risk×inspection risk, also calls the traditional audit risk model.The modern risk guidance audit is develops in the risk guidance audit foundation. The modern risk guidance audit is by is audited the unit the strategic management risk analysis the audit which carries on for the guidance. To audits the risk model again description under the modern risk guidance audit is: Audit risk = significant wrong newspaper risk × inspection risk. The audit risk origin mainly has: The audit activity locates environment, audit organization own notwhen, the audit object complex changeable, the audit method the science, the audit evidence collection is unreliable, and is auditedthe unit not the tacit understanding and so on. Because we all knew the audit risk is inevitable, then we can do are only have in most wide range reduce the audit risk, therefore the audit risk guard and the control are essential. The audit risk guard and the control tow sexecutes has: The establishment risk responsibility system, the enhancement chartered accountants comprehensive quality, the careful choice is audited the unit, earnestly formulates the audit plan and soon.

Key word:  Audit risk;  Origin;  Guard

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