【作者】 周旭卉；

【导师】 辛旭；

【作者基本信息】 山西财经大学 ， 会计学， 2006， 硕士

【摘要】 鉴于目前审计风险问题的日益突出,注册会计师急需一套有效控制审计风险的途径和方法。本文引入模糊数学中的模糊评判法和层次分析法对审计风险预警系统进行了分析、研究,主要创新点在于:①将原有的审计风险模型同2003年国际审计准则新建立的审计风险模型进行了结合;②拟定了审计风险预警系统的组织结构和指标体系(包括基本指标和修正指标);③拟定了审计风险的预警过程,并对其预警过程进行了实证分析。期望本研究能对注册会计师及其事务所更科学地进行审计风险评估、预警及降低审计风险、提高审计质量与效率有所帮助,对完善审计风险理论,推动我国审计实践健康发展有所启示。本文分三部分论述。第一部分从审计风险的含义入手对审计风险预警系统做了概述:首先,将审计风险预警系统中的审计风险界定为狭义的审计风险,即财务报表没有公允地揭示被审单位财务状况而审计人员认为已公允地揭示的风险;其次,分析了审计风险的性质、种类、成因,并拟定审计风险模型为“审计风险=重大错报风险×检查风险=固有风险×控制风险×检查风险”;最后,论述了审计风险预警系统的目标、职能、研究现状及研究意义。第二部分拟定了审计风险预警系统:首先,将审计风险预警系统的组织结构分为三个层次(最高决策层、中间管理层和执行层);其次,将审计风险预警指标分为基本指标和修正指标,并按属性逐层分解,形成了多因素、多层次的指标体系;再次,将模糊数学中对模糊事物的评判方法和层次分析法相结合,引入到审计风险指标的评估中,使审计风险指标得以量化;最后,拟定审计风险预警度为五级。第三部分拟定了审计风险预警系统的运行程序(分为外勤预警阶段和审核预警阶段),并结合审计案例对审计风险评估和预警过程做了必要的分析、论证。更多还原

【Abstract】 As audit risk problem become more and more prominent, public certified accountants are in great need of a set of approaches to control audit risks. This paper introduces the fuzzy judgment in fuzzy mathematics and analytic hierarchy process to study and analyze audit risk alert systems. The main ideas on the research are the following. First, it combines the previous audit risk models with the new models according to the international audit standards. Second, it establishes the structure and index systems on audit risk alert (including the basic and modified indices). Finally, it draws up the process of audit risk alert and analyzes the process with real cases. The research is expected to help public certified accountants and their firms conduct more scientific evaluations on audit risk so that they can make effective alert to reduce the risk. It will improve audit quality and efficiency and help developing audit risk theories and improve the nation’s audit practice.There are three parts in this paper. The first part summarizes audit risk alert systems starting from the meaning of the audit risk. (1) It defines the audit risk in the audit risk alert systems as narrow sense audit risk, that is, the financial report does not correctly expose the financial situation of the audited company. But the auditors think they have done the job correctly. (2) It analyzes the characteristics, types and original causes of audit risks. It also elaborate the audit risk models as “Audit Risk = Serious Wrong Prediction x Inspection Risk = Intrinsic Risk x Controlling Risk x Inspection Risk. (3) It analyzes the goals, functions, current research situation and its potential significance.The second part draws up the audit risk alert system. (1) It divides the structure of the audit risk alert system into three levels, namely the decision-making level, intermediate management level and consecutive level. (2) It divides audit risk alert indices into basic indices and modified indices. It decomposes the indices level by level and forms a index system with multi-causes and multi-indices. (3) It combines analytic hierarchy process and the fuzzy judgment for fuzzy matters in fuzzy mathematics and introduces the combination into the evaluation of audit risk index, thus quantifying the audit risk index. (4) Set the audit risk alert into five levels.The third part sets up the operating program for audit risk alert systems. The program consists of outwork period and inspection period. It also uses audit cases to analyze and demonstrate the process of audit risk evaluation and alert.更多还原