审计风险的形成基本原因 毕业论文外文翻译.doc

第 6 页the basic reason of auditing riskwith the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, peoples understanding and awareness of the audit more profound at the same time more and more high expectations of the audit, resulting audit responsibilities and audit risk also become larger. certified public accountants (hereinafter referred to cpa) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is also growing. in the new situation, how to prevent audit risk, audit risk to quantitative analysis to enhance the overall level of audit work before us has become an important issue. false accounting information in china is full of market circumstances, the auditor should not only perform the duties of social identification, but also to cooperate with the audited object, the pursuit of certain economic interests, but also the difficulties facing a claim at any time, is the so-called cpa industry dilemma.therefore, cpa in the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for balance. is also undeniable that china has a lot of cpas audit, audit risk is too high there is a direct impact on the quality of chinas cpa practice, the basis of international reputation and survival. national audit office furniture 2001 organizations in 16 annual financial statements of listed companies qualified accounting firm audit completed in 2001 into line quality audit services to inspect. during the inspection, the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed companies involved in the audit investigation, inspection found that 14 accounting firm issued false and 23 were seriously the audit report, resulting in false 7.143 billion yuan of financial accounting information, involving 41 certified public accountants.moreover, audit risk also exists in the world, enron enron case theres four issues (use of special purpose entities over-estimated profit, underestimated liabilities; through the air hanging notes receivable, overvalued assets and shareholder equity; through limited partnership, push for profits: using partnership networks, self-dealing, suspected of concealing large losses) since the independence of the audit firm anda debt is not enough, the same auditing firm arthur andersen created the risk.also has “the world to pass the event”, “the silver broad summer event”, “the east electron event” and so on, has promulgated chartered accountant the audit risk universality. how to strengthen the audit risk the management, the active control and di evades the audit risk, raises to the audit quality, remoulds chartered accountant the fair social image, becomes each accounting firm and jobholders urgent matter and may not the shift responsibility. before the county, the academic match is mostly the qualitative analysis expectation audit risk, the inherent risk, the control risk and the detection risk. not the special theory frame or the guide provide the assessment method for these risks, middle the actual audit work is first according to the profession custom determination expectation audit risk, then the subjective determination inherent risk and the control risk, have not acted according to each to audit units actual situation to determine it has the expectation audit risk, expected the audit risk the therefore, quantitative study to determine desired audit risk, inherent risk, control risk and detection risk approach, and through overall audit risk and comparing the desired audit risk is whether the audit gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and practical significance.research paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) auditing and management in the logical framework of the law or regulations of the use of theoretical study and discuss the interpretation of the audit objectives, audit environment, audit responsibilities, the audit method and the relationship between audit risk; (2) experimental and field studies in auditing, psychology, behavioral science and sociology of the logical framework. analysis of the impact of audit risk factors and control methods; (3) with empirical research methods in law and economics within the logical framework to discuss the institutional environment, audit risk and audit, the relationship between market structure. internal audit risk of the past, the main use of more standard, experimental research, field research, and the relative lack of empirical research.the more complex the object of the audit, the audit of the contents of the more extensive and more difficult for the audit, audit the greater the risk. reliance on the audit opinion to improve and expand the scope of audit opinions, audit risk is formed by one of the reasons. modern economic life, people have the reliability of financial statements provide information on the growing importance of accounting statement users want to improve through the audit the reliability of accounting information in order to reduce the decision risk, therefore, their views on the audit has become increasingly dependent. and the impact of the scope of the audit opinion is also growing, reliance on the audit opinion can be more and more people, once they suffer losses in the market requires that there be compensation from the auditor to audit risk increases.also, the internal audit unit was and external economic environment is the formation of audit risk factors. these internal and external economic environment will impact on enterprise risk management, audit risk and thus affect noon.(1) audit risk form of subjective reasons.first, the auditors experience and ability to directly led to the formation of audit risk. as the audit object content of the complexity and breadth of the audit, audit opinion and peoples dependence on increasing community on the auditors to make professional judgments, required audit must therefore have good experience and a higher judge ability, experience and ability, but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk.second, the audit staff are not strong enough sense of responsibility, failing to maintain proper professional caution is also the reason for the formation of audit risk. auditing standards requires not only the audit staff with technical expertise, should also have a strong sense of responsibility in the audit process to maintain due professional care attitude. if the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able to find the problem can not be found in time. if the auditors did not keep their professional and cautious attitude, will make the audit process should be not carried out, resulting in the generation of audit risk.(2) the reasons for the audit method itself.the auditors use the modern auditing method itself has the flaw is also the substantial clause which the audit risk forms. the modern auditing method takes seriously to reduce the audit cost, emphasized the audit cost and audit risks balanced, uses the auditing routine take allows to be possible to have certain audit risk as a premise, and the sampling audit method and the analytical reexamine the method the application penetration in the entire audit risk. therefore the audit result has certain error inevitably.审计风险的形成基本原因随着市场经济体制的确立，审计在维护市场经济秩序方面的作用越来越突出，人们对审计的理解和认识越来越深刻，同时对审计的期望值越来越高，致使审计责任和审计风险也随之加大。注册会计师(以下简称cpa)作为法定社会审计从业人员，其越来越引起社会的关注，责任和作用也越来越大。在新的形势下如何防范审计风险，如何定量分析审计风险，从而提高审计工作的整体水平己成为摆在我们面前的一个重要的课题。在中国目前虚假会计信息充斥市场的情况下，审计人员既要履行社会鉴证的职责，又要同被审计对象进行合作，追求一定的经济利益，还要面临随时被索赔的困境，正所谓cpa行业进退维谷。因此，cpa在法律、职业道德规范和自身利益之间不断地保持平衡点，打破平衡点，寻求平衡点。同样不可否认，中国目前cpa的审计问题不少，存在的审计风险太大，直接影响了中国cpa的执业质量、国际声誉和生存基础。国家审计署2001年组织对16家具有上市公司年度会计报表审计资格的会计师事务所2001年完成的审计业务质量迸行了检查。在检查中，有关部门共抽查了上述会计师事务所出具的32份审计报告，并对21份审计报告所涉及的上市公司进行了审计调查，检查发现有14家会计事务所出具了23份严重失实的审计报告，造成财务会计信息虚假7143亿元，涉及41名注册会计师。不仅如此，审计风险在世界范围内同样存在，安然事件中安然公司存在的四个问题(利用“特别目的实体”高估利润、低估负债；通过空挂应收票据，高估资产和股东权益；通过有限合伙企业，搡作利润：利用合伙企业网络组织，自我交易，涉嫌隐瞒巨额损失)由于安达债事务所审计的独立性不够，同样造成了安达信事务所的审计风险。还有“世通事件”、“银广夏事件”，“东方电子事件”等，都揭示了注册会计师审计风险的普遍性。如何加强审计风险的管理，有效控制和觌避审计风险，提离审计质量，重塑注册会计师公正的社会形象，成为每一个会计师事务所和从业人员的当务之急和不可推卸责任。县前学术赛大都是定性的分析期望审计风险、固有风险、控制风险和检查风险。没有专门的理论框架或指南为这些风险提供评价方法，在实际的审计工作当中都是先根据行业习惯确定期望审计风险，然后主观的确定固有风险和控制风险，并没有根据每个被审计单位的实际情况确定它具有的期望审计风险，期望审计风险的确定带有严重的习惯性，对固有风险和控制风险的确定也凭个人的主观判断。因此研究定量确定期望审计风险、固有风险，控制风险和检查风险的方法，并通过总体审计风险与期望审计风险的比较来决定是否终止审计工作，制定出这样的一种审计风险的评价方法对降低审计风险水平、提高审计工作质量具有重要的理论价值和实际意义。从研究范式与研究方法来看，审计风险研究主要分为三类：(1)在审计学与管理学的逻辑框架内采用理论演绎法或规范研究讨论审计目标、审计环境、审计责任、审计方法与审计风险之间的关系；(2)以实验研究与实地研究的方法在审计学、心理学、行为科学与社会学的逻辑框架内。分析审计风险的影响因素与控制方法；(3)用经验研究的方法在法与经济学的逻辑框架内，讨论制度环境、审计风险与审计市场结构之问的关系。以往国内审计风险的研究主要采用规范研究较多，实验研究、实地研究以及经验研究相对欠缺。审计风险形成的原因原因很多，归纳起来主要有以下几个方面：(1)审计风险形成的客观原因。审计风险形成的直接原因是审计所处的法律环境。审计活动是社会经