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1、本 科 毕 业 设 计 论 文题 目 注册会计师审计风险分析及控制研究系 别 管理系 专 业 会计学 班 级 902 学号 学生姓名 李娟娟 指导老师 杨芳 2013年 4 月摘要摘 要随着人类进入21世纪,全球经济急剧变化，企业与外界环境的联系加强，具有固有内向型特征的传统风险导向审计模式，其局限性日益明显起来，并且金融舞弊案件层出不穷，也给审计职业界带来了很大的压力，迫使审计职业界寻求一种新的审计技术方法。国外的一些大型会计师事务所纷纷与相关学术机构联合开发以各样的现代风险导向审计方法。国际审计与鉴证准委员会以及美、英等国的审计准则制定机构也着手分析、研究、颁布新的审计风险准则，以推动风险
2、导向审计的变革。目前，我国注册会计师审计的外部环境和内部条件尚不理想，面临很大的审计风险。如何加强审计风险管理，有效规避和控制审计风险，提高审计质量已成为人们普遍关注的问题。因此，分析目前造成我国注册会计师审计风险的各方面因素，在此基础上提出相应的的控制和防范措施，不仅有利于规范我国注册会计师审计风险管理的工作，减少在审计过程中对审计风险管理产生的影响，从更开阔的视角解读我国审计风险管理中存在的深层次原因，进而提出改进我国注册会计师审计风险管理的建议和政策；而且有利于指导我国审计行业的健康发展。 全文分为六个部分。第一部分为序论，从研究背景及目的、内容入手，提出审计界存在的审计风险。第二部分在
3、分析注册会计师国内外研究现状的基础上，探讨了注册会计师审计风险的研究方法。第三部分为本文关于审计风险的基本理论，界定了注册会计师审计风险。第四部分从多个角度对审计风险形成的原因及存在的问题进行了分析，进一步分析审计风险要素，建立审计风险模型。第五部分通过对案例的分析，提出了相关的解决对策。第六部分是从我国的实际情况出发对注册会计师的审计风险控制从不同的角度提出了解决对策。关键词：审计风险,风险模型,风险控制IABSTRACTABSTRACTAs mankind enters the 21st century, rapid changes in the global economy, enter
4、prises and external environment of contact strengthening, has the inherent characteristics of the repressive traditional risk-oriented audit mode, its limitations, and financial statement fraud cases emerge in endlessly, also brought huge pressure to the auditing profession, forcing the audit profes
5、sion to seek a new audit technology method. Abroad some of the major accounting firms and academic institutions to jointly develop in various forms in succession, named after the modern risk-oriented audit approach. International audit and verification standards commission and the United States, Bri
6、tain, Canada and other countries of the auditing standards setting bodies have set out to study and enact new audit risk rules, in order to promote risk-oriented audit of the change.At present, the certified public accountants audit of the external environment and internal conditions is not ideal, u
7、nder a lot of audit risk. How to strengthen the management of audit risk, effective control and avoid auditing risk, improve audit quality has become a widespread concern. Therefore, at present our country certified public accountants audit risk by analyzing various aspects of the higher reason, on
8、this basis put forward targeted prevention and control measures, for our country certified public accountants to guard against and control audit risk in the process of practice, has certain guiding significance.This study is not only beneficial to standardize our country certified public accountants
9、 audit risk management, reduce the audit process Because of individual differences and possible impact of the audit risk management, from a more open perspective of our registration Certified public accountants audit risk existing in the management of deep level reasons, then put forward to improve
10、the cse will from the system level Accountants audit risk management policies and Suggestions; But also to guide healthy development of Chinas CPA industry, enrich the existing audit theory research.Full-text is divided into six parts. The first part is the prodromes, from the research background an
11、d purpose, content, and put forward the audit of the audit risk. The second part based on the analysis on domestic and foreign research present situation of certified public accountants, certified public accountants audit risk is discussed. The third part is this article about the basic theory of au
12、dit risk, define the certified public accountants audit risk. The fourth part from various angles on the causes of the formation of audit risk and the existing problems are analyzed, further analysis factors of audit risk, audit risk model is set up. Fifth part through to the case analysis, put forw
13、ard the relevant countermeasures. Sixth part starting from the actual situation in our country of certified public accountants audit risk control countermeasures is put forward from different angles.KEY WORDS: Audit risk, Risk models ,Risk controlV目录 目录第1章 绪论11.研究背景及问题提出11.1注册会计师审计风险研究背景11.2审计风险问题提出
14、12研究目的及研究意义22.1选题的目的22.2研究的意义2(2)有利于指导我国注册会计师行业健康发展2(3)有利于丰富已有的审计理论研究成果33研究内容和研究方法33.1研究内容33.2研究方法3(1)规范研究方法3(2)实证论证方法4第2章 国内外相关研究综述51国外研究综述52.国内研究综述63研究综述启示7第3章 关于审计风险的理论概述91风险管理理论9(1)风险评估是企业进行的一个持续行为；92.系统论9第4章 注册会计师审计风险分析111审计风险定义分析112审计风险的特征分析112.1 审计风险的普遍性112.2 审计风险的可分性122.3 审计风险的潜在性122.4 审计风险的
15、可控性122.5 审计风险的不确定性122.6 审计风险导致的经济损失严重性123审计风险的类型分析133.1根据影响范围大小可以分为审计职业风险和审计项目风险133.2从审计风险的形式可分为评估审计风险、可接受审计风险和终极审计风险134审计风险成因分析144.1注册会计师审计环境的影响144.1.1法律环境：144.1.2社会环境：154.1.3审计职业界自身：154.2审计技术的局限性154.2.1审计内容的复杂性164.2.2审计范围的扩展164.2.3被审计单位内部控制的强弱165审计风险主要环节分析165.1接受审计委托环节的风险165.2审计报告环节的风险175.3审计程序不规范的风险176审计风险模型分析176.1传统审计风险模型176.2现代审
