论审计的风险(论文12000字)
摘 要
审计风险是审计风险的概念必须首先解决的问题。在每个国家审计准则对审计风险的规则都有不同，有角度和含义的不同。审计风险是个非常广泛的概念,会损失不利审计主体的可能性，它包含两个方面的审计职业风险和审计项目风险两方面,前者指的是审计行业的生存和发展可能产生负面的影响的行为和环境的总和。后者是审计人员错误审计意见的可能性。审计风险是风险的概念,所以它有风险的一般特征。
近年来,随着进一步完善我国法律体系的建设，国家审计机关及其工作人员的法律责任有进一步的定义。根据我国国情的国家审计实践，可以看出，我国国家审计风险有三个特点：审计抽样风险大、审计报告风险大、审计处罚风险大。国家审计风险的方法是提高国家审计人员的控制质量，提高审计标准,审计责任，提高审计质量,增强审计项目质量检查等。因此，完善审计理论、审计风险的研究相当重要;促进审计实践的健康发展。控制审计风险，促进审计的发展和建立审计机关的权威也有重要的现实意义。
关键词：审计风险；审计风险控制；审计风险管理
Abstract
The concept of audit risk audit risk study must first solve the problem. Although countries have Auditing Standards audit risk provisions, but the angle, a different meaning. Audit risk is a very broad meaning of the concept is the possibility of loss or adverse audit body, which includes the audit of occupational risks and audit risk. The former refers to the survival and development of the audit profession could adversely affect the behavior and the sum of the environment, which raised the possibility of erroneous audit opinion auditors. Audit risk is of the concepts of risk, so it has the general characteristics of risk.
In recent years, with the further improvement of the legal system, the legal responsibility of the State Audit Institutions and their staff is also further clarified. According to the status of national audit practice, we can see the risks facing our state auditing has three characteristics namely: large sampling audit risk, the audit report risk, audit risk large penalties. Ways to control the national audit risk is mainly to improve the quality of national audit personnel, improve the audit specification, a clear audit responsibilities, improve audit quality, strengthen audit quality inspection. Therefore, the study on improving audit risk audit theory, promote the healthy development of the audit practice has important significance; control audit risk audit to promote the cause of development and to establish an authoritative audit institutions also have important practical significance.
Key words: audit risk; audit risk control; Audit Risk Management
目 录
1 引言 6
1.1 研究的背景与意义 6
1.1.1研究的背景 6
1.1.2研究的意义 6
1.3研究内容及结构框架 7
1.3.1研究内容 7
1.3.2框架结构 7
1.2研究思路和方法 8
1.2.1研究思路 8
1.2.2研究方法 9
2审计风险的概述 10
2.1风险的概念及特征 10
2.1.1风险的概念 10
2.1.2风险的特征 10
2.2审计风险的概念及特征 11
2.2.1审计风险的概念 11
2.2.2审计风险的特征 12
3审计风险控制 14
3.1审计风险的管理 14
3.1.1审计风险确认和分类 14
3.1.2审计风险估计 14
3.2审计风险控制的重要方面 15
3.2.1接受客户的风险控制 15
3.2.2选派审计人员的风险控制 16
3.2.3审计计划的风险控制 16
3.2.4审计证据的风险控制 17
4审计风险控制的措施 18
4.1审计风险控制的基本策略 18
4.1.1审计机关在审计工作中应遵循的基本原则 18
4.1.2坚持用科学的发展观指导审计工作实践 18
4.2审计风险控制的技术措施 19
4.2.1建立健全审计承诺制度 19
4.2.2认真撰写审计日记 19
4.2.3建立审计回访制度 20
4.3审计风险控制的配套措施 20
4.3.1优化审计环境 20
4.3.2完善和健全审计法律法规体系 21
4.3.3建立合理的审计体制 22
4.3.4加强对审计权力的制约与监督 22
5结论 23
参考文献 24
致谢 25 |
