【作者】 赵俊湦；

【导师】 韩玉启；

【作者基本信息】 南京理工大学 ， 系统工程， 2010， 博士

【摘要】 从现代审计的发展过程来看,风险评价系统是风险审计的灵魂。在对风险审计的研究文献中,更多的是对这种方法模式的技术和功效进行评价分析,只是强调风险评估理念,并未就影响其核心的“风险评价”进行深入研究,而怎样促使审计主体合理评估,才是风险审计评价系统能否有效推行的关键,也是审计以“客户满意”为基础的审计绩效发展的重点。审计综合评价研究的核心问题就是对审计评价的研究缺乏基本的理论和一般方法,现有的研究缺乏系统性,许多审计评价理论研究成果,不但没有系统性、适应性、广泛性,甚至缺乏最基本的概念基础,与实际应用的距离较大。立足于审计服务思想,用系统工程管理的观点,研究审计服务“瓶颈”问题的形成、制度结构、及其审计评价系统的运筹与控制,对于提高我国审计服务业的管理水平,实现与国际接轨,对中国审计的发展和全新社会保障体系的平台构建,从根本上解除国家或社会对审计承担的无限责任,解除审计对审计服务承担的无限责任,具有十分重要的理论和实践意义。本文通过详细、深入和全面的研究论证,在审计服务运筹与控制的基础性研究方面、审计评价系统控制优化的组织结构研究方面、审计动态运筹与控制研究方面以及审计评价系统体系与反馈控制研究方面均有创新与突破,给出了审计评价系统研究的基本理论和一般方法,为审计综合评价系统与评价建模搭建提供决策支持。本文以理论研究为主,采用定性与定量相结合、理论与实证相结合的研究方法。综合运用了包括结构动态设计理论,运筹学,数理统计,决策理论,现代预测理论,信息论等在内的基本理论；并有效采用了结构动态设计理论、数学分析、系统工程、模糊熵的理论、运筹学、模糊数学、马尔科夫及多目标规划等多种技术方法。在实证研究中,本文综合运用了多种数学方法,并应用C语言进行应用编程。本文解决了审计风险结构的优化规律描述与当前审计服务约束条件下的研究思路问题,找到了长期以来审计主体风险抑制问题的症结,构建了审计体制的结构优化配置的黄金分割模型,并用系统工程学方法研究了审计二元关系模式主体的建模与控制问题,最后构建了基于“客户满意度”的审计绩效模糊综合评价模型(量化),为进一步优化审计发展的运筹与控制,提供了量化依据。本文的研究成果,将极大地推进审计评价系统的建立,实现审计体制转型、机制革命和从“传统计划审计到审计服务满意”的现代审计转制过程,使其不仅能起到“经验指导”作用,而且还具有“理论牵引”作用,并将对整个审计服务发展、审计评价系统与研究起到基础性的推动作用。更多还原

【Abstract】 The risk assessment has become the soul of risk audit from the view of development process of modern audit. The research literatures of risk audit have been focusing on the evaluation and analysis to the technology and efficacy of the method, and only stressing the concept of risk evaluation, but not lucubrating to the "risk assessment" that affects the core. However, how to promote the rational assessment of audit main body is the key that determines the effective implementation of risk audit, as well as is the developmental emphasis of audit performance that takes the "customer satisfaction" as the basis.The core issue studied by audit comprehensive evaluation is the lack of basic theory and general methods in the study for audit evaluation for the present researches are devoid of system. Many theoretical research results of audit evaluation are short of system, adaptability, breadth, and even the most basic concept foundation, thus having great distance to the practical application.Basing on the idea of audit service, utilizing the view of system engineering, studying the form and system structure of "bottleneck" problems in the audit service, as well as planning and controlling the audit system have great theoretical and practical significance to enhance the management level of China audit service, to gear to international standard, to build a platform for the development of China audit and new social security system, to release fundamentally from unlimited liabilities of audit undertaken by the country or society, and to relieve the unlimited liabilities of audit service borne by the audit.Through delicate, embemed and thourgh research and proof, this dissertation innovated in the basic research on audit service operation and control, in the organizational structure of audit review optimization, in the audit dynamic operation and control and the evaluation and feedback of audit behavior. This dissertation Provided Decision-Making Support for the founding of audit evaluation and feedback system.This dissertation mainly based on theory study through qualitative and quantitative methods. It integratedly use dynamic design theory, operation, Mathematical statistics, Decision theory, modern forecasting theory and information theory; otherwise this dissertation used a lot of technology, such as structure dynamic design theory, Mathematical Analysis, systematic engineering, Fuzzy Entropy, Markov Process and Multiobjective Programming. In empirical research, this dissertation used a lot of mathematic methods and programmed using C language.This dissertation solved the fundamental research thinking of audit risk structure optimization regular pattern description and currently audit service restriction. It discovered the crucial reason which restrained the audit body risk and founded the golden section model of audit system structure optimization allocation and then researched the modeling and control problem of systematic audit duality relation body using engineering method and founded a audit performance fuzzy evaluation model based on customer satisfaction, which provided quantitative basis for the further development of audit operation and control.The research results of this selected subject will greatly advance the establishment of audit evaluation system, realize the transition and mechanism revolution of the audit system, as well as the transfer process of modern audit from the "traditional planned audit to audit service satisfaction", and enable the audit to play the role of "Experience Guidance" and "Theory Traction", as well as play a fundamental promoting role to the development and research of the entire audit service.更多还原