【作者】 曾萌；

【导师】 余新培；

【作者基本信息】 江西财经大学 ， 会计学， 2003， 硕士

【摘要】 自20世纪60年代以来，审计技术和方法得到了相当大的改进，审计职业界也颁发和修订了一系列准则，审计质量得到了很大提高。但与此同时，世界各国控告审计人员的诉讼案件却急剧增加，审计人员已面临“诉讼爆炸”时代，包括我国也已发生多起重大审计事件。适应这种局面的方式之一，是发展一种新的、多维的审计技术，以缓解审计人员所面临的审计风险。而从审计风险评估入手，综合分析被审计单位各影响因素的风险导向审计因此应运而生，它是对系统导向审计的发展，代表了现代审计方法发展的最新趋势，是社会经济发展的必然要求。 风险导向审计的目标是强调审计战略，要求制定适合被审计单位业务的审计计划，要求不仅应检查与会计系统有关的因素，而且应检查企业的内外各种环境因素；不仅应进行与会计事项有关的个别风险分析，而且应进行涉及各种环境因素的综合风险分析；同时积极采用分析性复核的检查方法。风险导向审计相对系统导向审计最显著的特点是它将客户置于一个大的经济环境中，运用立体观察的理论来判断影响企业持续经营的因素。从企业所处的商业环境、条件到经营方式和管理机制等构成控制要素的内外部各个方面来分析评估审计的风险水平，把客户的经营风险植入到本身的风险评价中去，并将这种意识贯穿到审计的全过程。 本文从我国实际出发，参考和借鉴了国内外大量关于风险导向审计方面的文献和资料，着重对风险导向审计的理论体系和应用程序及方式进行了系统、深入的探讨，使我们对风险导向审计能有进一步的深刻了解。并且本文还通过对风险导向审计的利弊分析来探讨其在我国发展的可能性、必要性和进行前景展望，具有较强的现实意义。 本文总共分为五部分： 第1部分：风险导向审计的产生及其意义 这一章主要是对风险导向审计的产生和基本特征及意义的阐述。它首先介绍了国内外学者对审计的定义及评价，接着对风险导向审计产生背景作了一定程度的介绍，其中包括对审计方法发展的三个历史阶段的简单介绍和对风险导向审计兴起的原因的详细分析。最后是对风险导向审计概念、特征和意义的认识。该章为本文的进一步深入探讨打好了理论基础。 第2部分：风险导向审计的基本程序和方法 这一章是对风险导向审计应用程序的概括性陈述。它分别从程序和方法两方面来对风险导向审计做出系统的介绍和解释，以使大家对其有一定程度的感性认识。同时该章也为本文以下两章对风险导向审计具体程序中审计风险的进一步分析和管理打下一定理论基础。 第3部分：］／＼险导向审计的审计风险分析 该章是本文的重点和核心部分。由于审计风险分析在风险导向审计中是最为重要的，因此笔者不惜大量笔墨对审计风险分析进行了详细和深入的探讨。在本章中，笔者首光是对审计风险的涵义和特征做出一定解释，接着对其与内部控制和重要性之间的关系进行深入研究，然后详细分析了审计风险的模式以及各组成要素，最后将其与整个审计过程全面结合起来进行相关分析。出此可见，该章可以算是本文的精髓或精华部分。 第4部分：风险导向审计的审计风险管理 该章也是本文的重点章节。它比较系统地介绍和分析了风险导向审计的审计风险管理模式；并分别从审计风险的识别、审计风险的评估和审计风险的处理三方面对审计风险的管理进行了全面、系统的分析，具有一定的实际应用价值。山此可见，该章也是本文不可缺少的重要组成部分。 第S部分：风险导向审计的利弊分析以及在我国发展的前景 这一章可以说是本文的升华部分。它首先分析了风险导向审计本身的优越性和局限性，然后以审计风险在我国的现状为出发点，具体分析和讨论了风险导向审计在我国发展的可能性和必要性，并对其在我国发展的前景做出了一定的预测和展望，具有较强的实际意义。更多还原

【Abstract】 Since the 1960s, the auditing techniques and methods have made considerable improvements, and Auditing Group also issued and emended a series of rules. The quality of Auditing made great progress. On the other hand, the lawsuits accusing auditors all over the world increase rapidly. The auditors have faced "lawsuit explosion" period, and many serious auditing events have happened in our country.To adapt such a complexion, a new multidimensional auditing mode should be developed. That is Risk-Oriented Auditing, the aim of which is relaxing the risk that auditors faced. It is the development of System-Oriented Auditing and it represents the new tendency of modern auditing methods, so we can consider that it is the inevitable demand of social economic development.The most notable character of Risk-Oriented Auditing is that it puts the customer in a big economic background and judges the factors that influence persevering operating of the company by stereoscopic observe. It starts from risk assess and comprehensively analyzes all kinds of the factors that influence the enterprise by putting risk consciousness in the whole procedure of auditing.The text uses a great deal of materials and data on Risk-Oriented Auditing for reference based on the fact of our country, and it systematically and deeply analyzes the theory system and appliance procedure. It also gives some research on the necessity and possibility of the development in our country through the analysis of the advantage and disadvantage of Risk-Oriented Auditing, so it has practical meaning to a certain.The thesis can be divided into five parts:Part one: The appearance and meaning of Risk-Oriented AuditingThis part makes some explains to the appearance backgrounds and characters of Risk-Oriented Auditing. It first introduces some representative types of concepts of auditing, then makes some detailed analysis to the causes of Risk-Oriented Auditing, and then explains the characters and meaning of it to us. This part is the conceptual preparation for the study.Part two: The basic procedure and methods of Risk-Oriented AuditingThis part is the foundational part in the thesis. It generalizes the basic procedure and method of Risk-Oriented Auditing in order to give readers the sensible recognition. It also makes theoretical bases for the deeper study in the following parts.Part three: The auditing risk-analysis of Risk-Oriented AuditingThis part is the hard core of the thesis. Since the analysis of auditing risk is the most important part of Risk-Oriented Auditing, the writer makes deep and particular discusses to the analysis of risk not spare the pen and ink. So it can be considered as the soul of the thesis.Part four: The auditing risk-management of Risk-Oriented AuditingThis part is also an important part. In this part, the writer systematically and profoundly analyzes the mode of risk-management. It is the necessary part of the thesis because of its practical value.Part five: The development foreground of Risk-Oriented Auditing in our country.This part is the sublimation of the thesis. It analyzes and discusses the advantage and disadvantage of Risk-Oriented auditing and then gives research on the possibility and necessity of developing in our country.更多还原