风险导向审计模式在会计师事务所中的应用

　　摘 要

　　历史上先后出现了三种不同的审计模式——账项基础审计、制度基础审计和风险导向审计。账项基础审计模式与审计的产生同步，发展于古代审计阶段，完善于英国详细审计阶段，于 20 世纪初逐渐被制度基础审计模式所取代。在审计模式发展的初级阶段，账项基础审计以会计数据的经济真实性为标准，以全部账簿和凭证为审计范围，追查凭证、账簿以及报表的形成，验证记账金额，核对勾稽关系，其目标在于查错防弊，以确保受托责任人行为的诚实与可靠。

　　制度基础审计是在批判、继承账项基础审计上产生的一种新的审计模式。在这一阶段，审计目标从查错防弊转向对财务报告的真实性和公允性发表意见，相应地审计方式也对经济业务结果进行详细检查转向强调对内部控制进行评价，并根据内部控制评价结果来决定实质性测试的性质、时间和范围。风险导向审计是继前二种审计模式后出现的一种新的审计理念和方法，是为了实现审计目标，应对审计环境变化发展起来的一种以风险模型为基础的审计模式。

　　2006 年 2 月 15 日我国财政部发布引入现代风险导向理念的中国注册会计师执业准则，实现了与国际审计准则的趋同。目前，兴华所已开始使用风险导向审计模式，但存在诸多问题，从业人员并没有掌握风险导向审计理论和方法，对风险导向审计模式所指的“风险”并不清楚，错误的认识为企业经营风险，从业人员甚至还不清楚审计的目标，只片面地理解为出具审计报告，一部分从业人员从未接受过风险导向审计方法的培训，或培训可操作性较差，所内未建立完善的数据库，在实际工作中也很难采用系统的分析方法，有些审计程序流于形式，未能真正实施，实际应用并不熟练，未能达到节约时间，提高审计效率的目标。因此，对风险导向审计方法在兴华所的应用研究具有重要的现实意义。

　　本文共分为五个部分。第一部分为绪论，介绍本文的研究背景、研究意义、采用的研究方法及论文框架；第二部分通过对实际案例的审计过程，包括风险评估程序、控制测试、实质性程序的应用，详细介绍了风险导向审计的理论与方法及其在兴华所运用的总体情况；第三部分采用问卷调查的形式发现兴华所应用风险导向审计方法存在的问题，并针对问题展开分析；第四部分针对存在的问题，提出三点建议：一是强化风险导向审计理念；二是改进业务流程；三是加大日常培训；第五部分为结论。

　　本文从注册会计师审计的产生及发展入手阐述风险导向审计理念。在实务方面，通过案例研究与问卷调查分析的方法，对现代风险导向审计方法在兴华所的应用现状进行研究。本文的研究对审计实务操作有以下现实意义：第一，有利于风险导向审计理念在兴华所的深入贯彻；第二，可以促进兴华所提高从业人员素质，强化审计风险的识别及应对能力；第三，可以指导兴华所构建完善的组织结构及薪酬体系；第四，为吉林地区中小会计师事务所在执业中运用现代风险导向审计提供借鉴。

　　关键词：风险导向审计，中小会计师事务所，审计风险

　　Abstract

　　CPA audit originated from the separation of corporate ownership andmanagement, is the product of a certain stage of the development of the marketeconomy to. From sixteenth Century to eighteenth Century, the CPA has appeared inall parts of the world, from eighteenth Century to twentieth Century has been therapid development of economy, the degree of socialization of production is greatlyincreased, ownership and management of enterprises to further separation, CPAaudit has been further development. In twentieth Century, after 80 years, the rapiddevelopment of economy, society changed rapidly, have a major impact on theenterprise management, enterprises to enter the era of competition, managementrisk is gradually increased, failures often occur. Faced with such a severe form, thetradition altrans action based auditing. The system based auditing has not suited, inurgent need of new auditing methods, risk oriented audit result.

　　In February 15, 2006 the Ministry of Finance issued introducing riskoriented concept China CPA professional standards, to achieve convergence withinternational auditing standards in 2010, November, and has been revised to 38auditing standards, maintained a sustained and comprehensive convergence with theinternational standards of auditing. At present, CPA firms in Jilin have begun touse the risk oriented audit mode, but there are many problems, understanding of therisk oriented audit mode is not deep enough, the practical application isnot good, not to save the audit time, improve the audit effecttargets. Therefore, the risk oriented audit approach has important practicalsignificance in the research and application of Xinghua Jilin branch.

　　This paper from the generation and development of CPA, in-depthunderstanding of the risk oriented audit model. In practice, through the methodof questionnaire investigation and case study, research on the method of modern riskoriented audit in the application status of Xinghua Jilin branch, this study has thefollowing significance to audit practice: first, is conducive to the risk oriented auditmodel in thoroughly Xinghua Jilin branch; second, can promote the XinghuaJilin office to improve the quality of personnel, strengthening the auditrisk identification and response capabilities; third, can guide the Xinghua Jilinbranch building the organizational structure and salary system; fourth, provide areference for the Jilin area of small firms using modern risk oriented auditin practice.

　　After the description of the related problems, to explore the causes of theproblem, on this basis, aiming at the existing problems, and puts forward threesuggestions: first, strengthen the risk oriented audit model; two, improve businessprocess; three, increase the daily training.

　　In this paper, on the basis of the theory, the collection of relevantinformation, summarizing audit methods, to deepen the understandingof audit theory. To explore the application of the modern risk oriented auditingmode in Xinghua Jilin branch in practice, has the innovation in the aspects ofpractical application.

　　Keywords:isk oriented audit ;accounting firms ;audit risk

 

　　目 录

　　第 1 章 绪论

　　1.1 研究背景

　　1.2 研究意义

　　1.3 研究方法及论文框架

　　第 2 章 风险导向审计方法在兴华所应用的现状

　　2.1 风险导向审计在兴华所运用的总体情况

　　2.2 风险评估程序的应用

　　2.3 控制测试的应用

　　2.4 实质性程序的应用

　　第 3 章 风险导向审计方法应用存在的问题及分析

　　3.1 调查问卷的设计思路、调查范围以及实际调查过程

　　3.2 调查问卷的统计结果

　　3.3 存在问题的分析

　　第 4 章 兴华所应用风险导向审计方法的改进建议

　　4.1 强化风险导向审计理念

　　4.2 改进业务流程

　　4.3 加大日常培训

　　结 论

　　参考文献

　　致谢