【作者】 王丽琴；

【导师】 黄登仕；

【作者基本信息】 西南交通大学 ， 产业经济学， 2002， 硕士

【摘要】 审计风险关系到我国民间审计事业的生存与发展。我国审计环境很差，执业质量低下，潜在的审计风险很高。随着市场经济的完善，审计报告的影响越来越大，审计人员将面临着较高的诉讼风险。并且审计风险因素日趋复杂，因此深入研究审计风险并制定防范措施具有重要的现实意义。 本文通过对会计报表审计目标的经济学分析引出审计风险，并界定本文所研究的审计风险是执行整个审计业务中面临的风险，包括客户和环境因素造成的风险。其次，构建审计风险模型，分析审计风险构成要素，研究各构成要素的评估方法。用模糊综合评价方法评估总审计风险水平，用风险因素分析法评估固有风险水平，用内部控制评价法评估控制风险水平，用审计风险模型法评估检查风险水平，并结合乐山电力股份有限公司2001年中报审计案例进行阐述。然后，运用博弈论方法，从注册会计师与管理当局和注册会计师与监管机构两个方面，分别在无贿赂和有贿赂的条件下，对会计报表审计风险进行分析，研究现实中审计执业人员是如何决策其所承受的审计风险以及影响其决策的因素。最后，根据我国民间审计现状以及存在的问题，制定出具体的会计报表审计风险控制与防范措施。更多还原

【Abstract】 Audit risk is related to the execution of the certified public accountant (CPA) and the development of accounting office. The environment of audit execution is very bad,the quality of audit business is very low and the potential audit risk is high in China. With market economic more perfect and influential area of audit report more large,lawsuit risk confronted by auditors is increasing. And factors of audit risk become more complex. So it is of important current significance to deeply study audit risk and set forth some ways of prevention.In the paper,audit risk is educed by economic analysis of financial reports’ audit target and audit risk researched here is the risk faced with during the whole audit work,including the risk of the client and its business environment. Secondly,establish the audit risk model,analyze the composed elements of audit risk and study their assessment methods. Auditor may assess the accepted audit risk in the blur integration assessment method,evaluate inherent risk in the risk factors analysis method,value control risk in the internal control assessment method,estimate detection risk in the audit risk model method. Integrating the Leshan Electric Power Ltd. 2001 -mid reports audit case,it is stated how to assess these risk. Thirdly,analyze audit risk with the game theory from the two angles of CPA and administrative authorities and CPA and supervisory institution,and research how to determine the received audit risk and study the factors which affect the determination. Lastly,discuss in detail how to control the audit risk and put forward some proposals of prevention based on the present situation of China’s CPA industry.更多还原