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会计师事务所审计风险管理研究
【作者】 钟炜;
【作者基本信息】 西南财经大学 , 金融学, 2002, 硕士
【摘要】 一、论文选题与研究意义20世纪60年代以来,西方国家控告审计人员的诉讼案急剧增加,甚至有人称审计职业界已进入了“诉讼爆炸”时代。2001年更是国内外独立审计行业的多事之秋,世界五大会计师事务所之一的安达信公司因为“安然”事件陷入绝境,我国深圳中天勤会计师事务所因为“银广夏”事件而解散。这清楚地表明,在商业竞争十分激烈的市场经济中,审计职业界面临的审计风险已越来越大。对审计主体会计师事务所来说,风险一旦变成损失,往往是致命的。会计师事务所作为审计风险管理的第一线,其风险管理的有效性决定了整个行业的生存和发展。我国的注册会计师行业正处于起步阶段,承担风险的能力很弱,如果发生较大的损失,会威胁到该行业的生存和发展,因而审计风险管理就更为迫切。在审计实践中,会计师事务所正逐渐提高其风险管理意识,并采取了一些风险防范措施,但他们缺乏对审计风险的全面认识,没有意识到风险管理的系统性,因而虽然采取了一些具体的方法和手段,但并不能有效防范所面临的审计风险。目前,我国一些学者对审计风险做了较深入的研究,但对会计师事务所审计风险管理只就具体防范措施提出了一些零散的建议,而对审计风险管理的系统性以及各防范措施的相互关系缺少关注。因此,本文着重从系统的角度,对会计师事务所面临的审计风险及风险管理进行论述,为审计实践中会计师事务所的审计风险管理提供一个框架,以便会计师事务所在此框架下,根据自身的风险因素,选取科学合理的风险防范措施。二、论文主要内容全文共分四部分。第一部分:审计风险。这一部分主要是对审计风险进行界定,并论述了审计风险形成的原因。本部分由三个小部分组成。1.审计风险的含义<WP=3>审计风险的含义,国内外许多学者作了积极的探索,不同的人由于所站的角度不一样,结论并非完全一致。本文列举了几种主要说法。然后,引用了我国学者胡春元在《审计风险研究》一书中从广义和狭义两方面对审计风险所下的定义,并且表明本文是从广义的角度来理解审计风险,即审计风险指的是审计主体因审计业务而遭受损失的可能性,不仅包括审计人员因为主观过错未能发表适当审计意见而形成的风险,还包括审计人员(或会计师事务所)因客户关系而受到伤害的风险。本文之所以从广义的角度理解审计风险,有两个原因:第一,从审计模式的发展过程来看,审计人员在审计业务中,逐渐增加对客户经营风险的评估。注册会计师行业所处法律环境不断变化,其承担的法律责任越来越大,客户的经营风险很有可能为审计人员(或会计师事务所)带来很大的审计风险。第二,从风险管理的有效性来讲,只要是因审计业务而产生的可能会导致审计主体发生损失的可能性,都应属于审计风险管理的范畴。2.我国会计师事务所面临日益增大的审计风险本文专门分析了我国会计师事务所当前面临的审计风险,目的在于发现其特殊性和发展趋势,使后文对风险管理的论述能更好地联系中国的现实情况。我国会计师事务所审计风险的特点在于,它主要表现为会计师事务所承担的行政和刑事责任,即受到政府主管部门或行业管理部门的处罚。但随着法律环境的变化,我国会计师事务所也将逐渐承担越来越大的民事责任。总体上来说,我国会计师事务所面临的审计风险有一种急剧增大的趋势。3.会计师事务所审计风险形成的原因只有认识到审计风险形成的原因,才能对审计风险进行有效管理。审计风险的形成有主观和客观两方面的原因,即审计人员和会计师事务所自身因素和审计所面临的客观环境。第二部分:审计风险管理基本内容这一部分应用风险管理一般理论,论述了审计风险管理的内容,以建立会计师事务所审计风险管理的基本框架。本部分由两个小部分组成。首先分析了审计风险管理的重要意义。深刻认识到审计风险管<WP=4>理对本行业的重要性,审计行业才能切实提高风险意识,强化风险管理。笔者认为,注册会计师行业的自身特点决定了审计风险管理的重要性,审计方法逐渐发展到风险基础审计阶段则清楚地表明了审计风险管理的重要性。然后,本文从风险管理的一般理论入手,对审计风险管理的基本内容进行了系统的分析。审计风险管理分为四个阶段:审计风险识别,审计风险估测,审计风险评价和审计风险防范。这四个阶段有着内在的逻辑关系。本文根据各阶段的逻辑顺序,对整个审计风险管理的流程做了论述,并分析了我国会计师事务所的具体情况。第三部分:会计师事务所审计风险防范措施这一部分为本文的重点。论述了在审计风险管理的基本框架下,会计师事务所如何恰当地运用各风险防范具体措施。风险防范措施分为两大类:一类为控制型措施,也叫风险控制;另一类为财务型措施,也叫风险融资。本部分分为两个小部分,分别对这两种措施进行论述。1.风险控制-审计质量控制风险控制在于改变引起意外事故和扩大损失的各种条件,避免、消除和减少意外事故发生的机会,其核心在于损失发生的事前控制。审计风险因素的控制,从本质上说是审计质量的控制问题。审计质量控制的根本目的就是保证审计的高质量,避免或减少所承担的?
【Abstract】 I. The background and significance of the researchNowadays, the profession of auditing is facing rapidly growing risk. Once the risk turns to real harm, the Public Certified Accountants (CPA) firms will probably suffer deadly damage. Thus, CPA firms must take risk management, the effectiveness of which will surely determine the survival and further development of the auditing profession. In China, many CPA firms have paid much more attention to risk management and adopted some risk prevention approaches. However, the lack of overall knowledge of auditing risk and risk management system has made the approaches ineffective. Therefore, systematic studies on auditing risk are necessary. This dissertation will systematically discuss auditing risk and auditing risk management in CPA firms to set up a framework of auditing risk management, under which, they can choose appropriate approaches and make the approaches work effectively.II. Main content of the dissertationThe dissertation consists of four sections.Section one: Auditing riskThis dissertation is divided into four subsections. The first subsection fixes the definition of auditing risk. Scholars define auditing risk differently. Based on the definitions listed in this subsection, the author defines auditing risk as the possibility that CPAs and CPA firms, the auditing subjects, suffer loss caused by auditing practices. Then, the rapidly growing auditing risk faced by Chinese CPA firms is analyzed in the second subsection, and the subjective and objective causes of auditing risk are discussed in the third subsection.Section two: The basic content of auditing risk managementUsing theories on risk management, this section discussed the basic content of auditing risk management. This section is composed three<WP=8>subsections. In first subsection, the significance of risk management is analyzed. The author thinks that the characteristics of the auditing profession determines the necessity of risk management, and that the development of auditing approaches to risk based auditing stage manifests the significance of risk management. In the second subsection, the basic contend of risk management is discussed systematically. Auditing risk management consists of four stages: auditing risk recognition, auditing risk estimation, auditing risk assessment and auditing risk prevention. Following the inner logic of the four stages, the dissertation discusses the procedure and contends of auditing risk management and analyzed the practice of Chinese CPA firms.Section three: the auditing risks avoidance approaches of CPA firmsThis section deals with the appropriate using of risks avoidance approaches. Risks avoidance approaches are divided into two groups: risk controlling and risk financing. This section has two subsections. Subsection one: risk controlling-auditing quality controlling Risk controlling aims to change the conditions causing accidents and expanding loss, and to avoid or diminish the occurrence of contingency. The core of risk controlling is the control of risk determinants before the occurrence of loss. In essence, the control of risk determinants is the control of auditing quality, which aims at the maintenance of high auditing quality to avoid or diminish auditing responsibility and the associated legal responsibility. The keys to quality control are the selection of clients, the maintenance of auditing independence, the strengthening of professional competence and the control of auditing process, which are discussed in detail. And the practices of Chinese CPA firms are analyzed. Subsection two: Risk financingRisk financing is a financial arrangement of uncontrolled risk, having two major approaches. The first one is the collection of risk funds, which is the most-frequently-adopted approach in Chinese CPA firms. However,<WP=9>auditing risk growing rapidly, CPA firms cannot effectively diminish risk faced only by collecting risk funds. The second one is the purchasing of professional liability insurance for CPAs. Beca
- 【网络出版投稿人】 西南财经大学 【网络出版年期】2003年 02期
- 【分类号】F233
- 【被引频次】1
- 【下载频次】1959