（会计学专业论文）审计风险控制问题研究.pdf

iii 摘要 一、本文的研究背景和动机及主要结构 从狭义的角度理解，审计风险是指财务报表没有公允揭示而被认为已公允 揭示或财务报表总体上已公允揭示却被认为未公允揭示，从而导致审计主体遭 受损失的可能性。从广义的角度理解，审计风险是指审计主体遭受损失的可能 性。 近年来，随着经济的不断发展、社会的日益进步及市场经营风险的快速加 剧，审计风险日益突出。如何有效地防范和控制审计风险，已成为审计理论及 实务工作者迫切需要研究解决的问题。现阶段，审计风险控制存在问题突出表 现在：部分审计方法或措施有待细化，使之更具可操作性，并能视具体情况与 其它方法或措施结合使用；部分审计方法或措施对环境的依赖程度较高，而我 国审计执业环境尚不完善；加之我国注册会计师职业后续教育质量不高、执业 经验积累有限，审计职业判断水平急待提高。为此有必要深入研究审计风险的 各种控制措施。 本文采用规范研究的方法，在简介研究背景、研究动机及国内外研究动态 的基础上，阐述了审计风险的涵义、组成要素、基本特征、表现形式、成因、 危害及控制的必要性等基本理论。着重探讨如何恰当利用各种审计方法、技术 和风险控制措施控制审计风险的问题。 二、本文的主要观点 1 、全面落实审计的独立性。独立性是：发现会计信息系统中错误或缺陷的 能力，以及在发现错误或缺陷的情况下，顶住客户压力对其加以披露的能力。 它是审计监督最本质的特征，是保证审计工作顺利进行的必要条件。实务中， 审计主体必须保持实质上的独立和形式上的独立，必须能在规定的、不受限制 的范围内，自由地、客观地工作。落实独立性的具体措施包括四方面：第一， iv 积极引导公众准确理解独立性的经济性质，努力为行业营造一个相对宽松的执 业环境。第二，尽快在上市公司中建立审计委员会，同时不断规范和完善企业 变更事务所的披露标准，从而增加审计主体保持独立的可能性。第三，大力推 行合伙制事务所，将审计主体的风险意识和质量意识真正落到实处。第四，建 立严格按市场经济原则运作的自律机制，深化改革，健全制度，恰当处理自律 与监管的关系。 2 、重点稽核审计高风险领域。审计高风险领域是指：通常会导致审计主体 遭受损失的容易产生错漏或舞弊的交易、事项及有关财务报表内容。对此应把 握以下要点：一、必须审慎选择被审单位，签订明确的审计业务约定书。二、 必须充分了解被审单位，准确确定高风险领域。三、必须编制周密的审计计划， 尤其是对审计实施阶段如何取证的计划。四、必须把审计资源在低风险领域和 高风险领域合理分配，对高风险领域必须实施详细的账项基础审计。 3 、正确处理审计风险与审计重要性及审计证据之间的关系。 重要性是被审单位会计报表中错报或漏报的严重程度，该程度在特定环境下可 能影响报表使用者的判断或决策。重要性水平越高，评估审计风险越低，对重 要性水平的判断直接影响审计风险水平的高低。重要性水平的确定需要考虑可 接受的审计风险水平，同时应综合内部控制与审计风险评估的结果。可接受审 计风险越高, 所需收集的审计证据越少。评估审计风险越高, 所需收集的审计 证据越多。可在考虑可接受审计风险的基础上，依据评估审计风险水平，来确 定审计证据的需要数量，以达到证据充分和适当的要求。其判断应考虑五个因 素：审计风险、项目的重要性、审计经验、审计过程中是否发现错弊、审计证 据的类型与获取途径。 重要性水平是可容忍错报或漏报的最高界限，重要性水平定得越低，可容 忍的错报或漏报程度越小，就要求执行越充分的审计程序，获取越多的审计证 v 据。 审计工作是在评估重大错报风险的基础上，合理确定重要性水平，通过实 施审计程序，获取充分适当的审计证据，降低审计风险至可接受水平。实务中， 必须把三个因素作为一个整体全面考虑。 4 、不断提高审计职业判断能力。审计职业判断是指为实现审计目标，注册 会计师运用专业知识，依据相关标准，在实践经验的基础上对客观审计对象和 主观审计行为作出的某种认定、评价、选择和决断。提高审计职业判断能力必 须做到：一、把握会计确认和计量的内在规律。二、把握内控制度建立运作的 规律。三、把握审计的内在规律。四、把握企业经营发展的规律。在此基础上 采取下列措施：一、落实职业后续教育，注重执业经验积累。二、加强风险意 识，建立风险防范与规避机制。三、注重非会计信息的评价，保持应有的职业 怀疑。四、明确审计责任，确保职业判断质量。五、重视分析性复核的运用， 保持应有的执业敏感。 5 、密切关注审计预警信号。人类固有的局限注定大多数错弊会有征兆或留 下蛛丝马迹，这些征兆和蛛丝马迹在会计记录和财务报表上的异常体现就是预 警信号。会计记录和财务报表错弊主要表现在：销售收入和销售成本；资产和 披露；负债和费用等方面。关注预警信号是发现和防范错弊的捷径，其措施主 要是分析盈利能力并建立审计预警系统。分析盈利能力应关注“三张报表”之 间的勾稽关系，利用其可论证报表反映的内容之间是否相关且一致，从而找出 审计突破口。同时，对一些具体的科目应做特别的研究。在充分了解客户的基 础上，审计应以盈利能力分析研究为主轴，追踪有关收入和成本，直至相关资 产和负债及有关会计凭证和原始凭证。不管是了解被审客户，还是捕捉、对比、 研究预警信号，审计人员都必须保持应有的职业审慎和必要的职业怀疑。 6 、切实加强审计质量控制。质量控制是指事务所为了确保审计质量符合审 vi 计准则的要求而建立和实施的控制政策和程序的总称。质量控制是保证审计准 则得到遵守和落实的重要手段，是事务所生存和发展以及赢得社会信任的重要 措施。当前应尽快建立以经济为基础的优胜劣汰的健全的市场机制及有关制度， 以促进有利于审计质量控制措施落实的健康的市场机制的形成和完善。例如： 完善公司治理结构；设立经济性的国有资产管理机构；建立民事赔偿制度；提 高造假成本等。合伙制事务所中，合伙协议是事务所内部治理机制的核心。事 务所应在考虑其发展环境的基础上，确立明晰的战略发展目标，将内部治理同 长远发展规划结合起来，围绕合伙协议建立健康的合伙机制；决策机制；分配 机制等。主要做好以下工作：把握质量控制风险；落实质量控制措施；保障信 息交流；完善监督与评审。 7 、着力完善风险导向审计。风险导向审计是指全面分析企业的内部控制情 况，评价企业所面临的环境风险、过程风险、信息处理风险等，确定企业的内 部控制的设计和执行能否有效将各种风险控制在可接受范围内，若超出则采取 风险控制措施。其特点是将报表错报风险从战略上与企业的经营环境、经营模 式紧密联系起来，从源头上和宏观上分析和发现错弊。具体步骤是：首先，确 定总体审计风险概率。其次，进行战略风险分析。以企业的经营模式分析为核 心，确定企业经营的有效性和会计报表关键认定是否合理、合法，在此基础上 评估战略风险。然后，分配检查风险。战略风险概率与认定层次风险概率结合 考虑就是重大错报风险概率，结合总体审计风险概率可得出检查风险概率，据 此可确定实质性测试的性质和范围。 三、本文的结论 现阶段，在全面实施制度基础审计的前提下，将风险导向审计的基本理念 以及有关审计风险评估和控制的方法运用于审计实践中，把制度基础审计和风 险导向审计有机结合，充分吸收二者的优点，比较切合我国的现实。具体审计 vii 时，应在分析、评价被审对象环境风险的基础上，确定主导的和辅助的控制风 险的策略和方法。执行过程中注意对比、研究各种策略和方法的效果和效率， 并依据审计项目及其环境的变动适时调整。总之，高效的审计风险控制，必须 以良好的审计基础工作为前提，以科学的审计方法、先进的审计技术和全面的 风险控制措施的灵活运用为核心，以中国特色的风险导向审计模式的探索和完 善为指引和动力，以便从根本上有效地防范和化解审计风险。 关键词：审计风险；控制；独立性；重要性；职业判断；风险导向 viii abstract 一、this article research background and the motive and the main structure understood from the narrow sense angle that, the audit risk was refers to the financial report form not to have the fair and just revelation to consider already promulgates or the financial report form fairly and just fairly and just has promulgated as a whole is not considered actually the fair and just revelation, thus causes the audit main body to suffer the loss the possibility.understood from the generalized angle that, the audit risk is refers to the audit main body to suffer the loss the possibility. in recent years, along with the economical unceasing development,societys daily progress and the market management risk fast aggravating, the audit risk was day by day prominent.how effectively the guard and has the control audit risk, become the audit theory and the practice worker urgent needs to study the solution the question. the present stage, the audit risk control existence question displays prominently in: the part audit method or the measure pending refinement, causes it to have the feasibility, and can regard the special details and the other means or the measure union use; the part audit method or the measure the level of dependency are high to the environment, but our country audited the disciple of a master ix environment still not to be imperfect; adds our country chartered accountant the occupation following education quality not high, the disciple of a master experience accumulates limitedly, audit occupation judgment level urgently needing enhances. has the necessity thorough research audit risk each kind of control measure for this. this article uses the standard research the method, in the synopsis research background, the research motive and the domestic and foreign research dynamic foundation, elaborated the audit risk implication, the component elements, the basic characteristic, the manifestation, the origin, the harm and the control necessary and so on the elementary theory.how discusses emphatically uses each audit method, technical and the risk control measure control audit risk question appropriately. 二、this article major point 1 、 comprehensive realization audit independence. the independence is: discovered in the accounting information system the mistake or flaw ability, as well as at the discovery mistake or in the flaw situation, withstands the customer pressure to ability which its disclosed.it is audits the surveillance essence the characteristic, is guaranteed the audit work carries on smoothly essential condition. in x the practice, the audit main body must maintain in substantive in the independence and the form independence, must be able in the stipulation, not in the scope which limits, works freely, objectively.realization independent specific measures including four aspects: first, positively guides the public accurate understanding independent economical nature, diligently builds a relatively loose disciple of a master environment for the profession. second, as soon as possible establishes the national audit office in to be listed, simultaneously is unceasing the standard and the consummation enterprise changes the office the disclosure standard, thus the increase audit main body maintains the independent possibility.third, carries out vigorously forms a partnership the system office, will audit the main body risk consciousness and quality consciousness lands on feet truly. fourth, establishes strictly according to the market economy principle operation autonomy mechanism, the deepened reform, the perfect system, processes the autonomy and the supervising and managing relations appropriately. 2、the key investigation audits the high risk domain.audits the high risk domain is refers: usually can cause the audit main body to suffer the loss easy to have the transaction, the item and the related financial report form content which the errors and omissions or corrupt xi practices. regarding this should grasp following main point: first, must choose carefully is examined the unit, signs the explicit audit service agreement book.second, must understand fully examines the unit, determines the high risk domain accurately. third, must establish the thorough audit plan, in particular to audits the plan which how the implementation stage does collect evidence.fourth, must the audit resources in the low risk domain and the high risk domain rational distribution, must implement to the high risk domain the detailed account foundation audit. 3、between correct processing audit risk and audit importance and audit evidence relations.the importance is examined the serious degree which unit accountant in the report form the wrong newspaper or fails to report, this degree possibly affects the report form users judgment or the decision- making under the specific environment. the important level is higher, the appraisal audit risk is lower, to important level judgment direct influence audit risk level height.the important level determination needs to consider may accept the audit risk level, simultaneously should synthesize the internal control and the audit risk assessment result. may accept the audit risk to be higher, must collect the audit evidence are less.the appraisal audit risk is higher, must collect the audit xii evidence are more.may be possible to accept the audit risk in the consideration in the foundation, the basis appraised the audit risk level, determined the audit evidence need quantity, achieves the evidence full and the suitable request. its judgment should consider five factors: audit risk, in project importance, audit experience, audit process whether discovers the wrong shortcoming, the audit evidence type and the gain way.the important level is may tolerate the highest boundary which the wrong newspaper or fails to report, the important level decides lowly, may tolerate the wrong newspaper or fails to report the degree to be smaller, the request carries out the fuller audit procedure, gains more audit evidence. the audit work is in appraised the heavy blunder newspaper risk in the foundation, the reasonable definite important level, through the implementation audit procedure, the gain full suitable audit evidence, reduces the audit risk to be possible to accept the level.in the practice, must take three factors a whole comprehensive consideration. 4、sharpens the audit occupation judgment ability unceasingly.the audit occupation judgment is refers for the realization audit goal, chartered accountant utilizes the specialized knowledge, the basis correlation standard, some kind which makes to the objective audit xiii object and the subjective audit behavior recognizes, the appraisal, the choice and the resolution at in the experience foundation. sharpens the audit occupation judgment ability to have to achieve: first, grasps accountant to confirm and the measurement inherent laws.second, the assurance controls from the inside the system establishment operation the rule.third, grasps the audit the inherent laws.fourth, grasps the enterprise to manage the development the rule. takes the following measure in this foundation: first, the realization occupation following education, the attention disciple of a master experience accumulates.second, enhancement risk consciousness, establishes the risk guard and the circumvention mechanism.third, pays great attention to the non- accounting information the appraisal, the occupation which the maintenance should have suspected. fourth, is clear about the audit responsibility, guarantees the occupation judgment quality.fifth, takes the utilization which the analytical reexamines, the disciple of a master which the maintenance should have is sensitive. 5、close attention audit early warning signal.humanitys inherent limitation is doomed mostly to miscount the shortcoming to be able to have the indication or to leave behind the clues or traces, these indications and the clues or traces exceptionally manifest in the xiv accounting record and the financial report form are the early warning signals.the accounting record and the financial report form wrong shortcoming mainly displays in: sales income and sales cost; property and disclosure; aspects and so on debt and expense. the attention early warning signal is discovered and guards against the wrong shortcoming the shortcut, its measure mainly is analyzes the profit ability and establishes the audit early warning system. analysis profit ability should pay attention to “ three report forms” the between to cancel checks the relations, uses its may prove the report form reflection between the content is whether related also is consistent, thus discovers audits the breach. at the same time, should do the special research to some concrete subjects. in the full understanding customer foundation, the audit should take gain ability analysis research as the main axle, the tracing related income and the cost, until correlation property and debt and concerned accounting document and primitive certificate.no matter is the understanding is examined the customer, catches, the contrast, the research early warning signal, the auditors all must maintain the occupation which should have careful and the essential occupation suspicion. 6、 practical enhancement audit quality control.the quality control was refers to the office for to guarantee the audit quality to conform to the xv audit criterion requirement to establish and the implementation control policy and the procedure always called.the quality control is guaranteed the audit criterion obtains the important method which observes and carries out, is the office survives and develops as well as wins the important measure which the society trusts. current should establish as soon as possible take the economy as the foundation superior win and the inferior wash out perfect market mechanism and the related system, promotes to be advantageous to the audit quality control measure realization health market mechanism formation and the consummation.for example: the perfect company governs the structure; sets up the efficient state asset management structure; establishes the civil compensation system; enhances creates a false impression the cost and so on. forms a partnership in the system office, forms a partnership the agreement is the office interior government mechanism core.the office should in consider its development environment in the foundation, establishes the defined strategy development targets, unifies internal government with the long- term development plan, the encompassment forms a partnership the agreement establishment health to form a partnership the mechanism; policy- making mechanism; assignment mechanism and so on. below mainly completes works: grasps the quality control risk; xvi realization quality control measure; safeguard communication; consummates the surveillance and the appraisal. 7、exerts oneself the consummation risk guidance audit.the risk guidance audit is refers to the comprehensive analysis enterprise the internal control situation, the environment risk, the process risk, the information processing risk which the appraisal enterprise faces and so on, whether does the definite enterprises internal control design and carry out in may accept effectively each kind of risk control in the scope, if the ultra origin takes the risk control measure. its characteristic is the report form wrong newspaper risk from the strategy with enterprises management environment, the management pattern relates closely, and on macroscopic analyzes and discovers the wrong shortcoming from the source. the concrete step is: first, definite overall audit risk probability.next, carries on the strategy risk analysis.take enterprises management pattern analysis as a core, the definite enterprise manages the validity and accountant the report form key recognized is whether reasonable, is legitimate, appraises the strategic risk in this foundation.then, assignment inspection risk.the strategic risk probability with recognized the level risk probability union consideration is the heavy blunder newspaper risk probability, the union overall audit risk probability may obtain the inspection risk xvii probability, according to the above may determine the substantive test the nature and the scope. 三、this article conclusion present stage, in under the comprehensive implementation system foundation audit premise, utilizes the risk guidance audit basic idea as well as the related audit risk assessment and the control method in the audit practice, the system foundation audit and the risk guidance audit organic synthesis, absorbs fully the two the merit, compared with suits our countrys reality. when concrete audit, should in the analysis, the appraisal examine the object environment risk in the foundation, determination leadership and assistance control risk strategy and method.in the implementation pays attention to the contrast, studies each kind of strategy and the method effect and the efficiency, and at the right moment adjusts based on the audit project and the environment change. in brief, the highly effective audit risk control, must take the premise by the good audit grounding, take the science audit method, the advanced audit technology and the comprehensive risk control measure nimble utilization as the core, take chinese characteristic risk guidance audit pattern exploration and consummation as direction and power, in order to fundamentally effectively guard and melt audit risk. xviii key words：audit risk；control；independence；importance； the occupation judgment；risk direction 3 图表目录 表 1 1 检查风险水平与实质性测试的性质、时间和范围的关系5 图 3 1 扭曲的审计关系1 1 图 3 2 正常的审计关系1 1 图 3 3 对高风险领域审计策略流程1 4 图 3 4 审计风险、审计重要性、审计证据三者之间的关系1 8 图 3 5 风险导向审计流程2 7 i 山西财经大学 学位论文原创性声明 本人郑重声明：所呈交的学位论文，是本人在导师的指导下，独立进行研究工作所取得的成果。 除文中已经注明引用的内容外，本论文不包含任何其他个人或集体已经发表或撰写过的作品成果。对 本文的研究所做出重要贡献的个人和集体，均已在文中以明确方式标明。本人完全意识到本申明的法 律结果由本人承担。 学位论文作者签名： 日期： 年 月 日 ii 山西财经大学 学位论文版权使用授权书 本学位论文作者完全了解学校有关保管、使用学位论文的规定，同意学校 保留并向国家有关部门或机构送交论文的复印件和电子版，允许论文被查阅和 借阅。本人授权山西财经大学可以将本学位论文的全部或部分内容编入有关数 据库进行检索，可以采用影印、缩印或扫描等复制手段保存和汇编本学位论文。 本学位论文属于保密，不保密。在 年解密后适用本授权书。 （请在以上方框内打“” ） 学位论文作者签名： 指导教师签名： 日