审计风险及其控制研究TheRCSe盯chonthCAuditRISkandtheControloftheAuditRisk文目英题摘要注册会计师的审计作为一种中介业务，自其产生以来，就在社会经济生活中发挥着不可替代的重要作用。然而，20世纪60年代中期以来，随着被审单位内外部经营背景和社会法律环境的变化，以及经济生活对审计意见依赖程度的扩大，会计公司和审计人员不断陷入诉讼案件中，受到沉重的甚至是毁灭性的打击。审计风险无时不在，无处不有，而且愈演愈烈。但是，审计风险是可以控制的。通过审计理论研究，提高审计质量，把风险降低至可接受的水平，会计公司依然可以焕发旺盛的生命力。本文旨在通过对审计风险的研究，探索控制风险的途径与方法。全文分为四部分。第一部分为审计风险的涵义，从实务和理论两方面对审计风险的涵义进行探讨，从而给出其定义，并对审计风险的基本特征进行分析。第二部分进一步分析审计风险要素，建立审计风险模型。第三部分对审计风险的形成原因作了阐述。本文的重点在第四部分—审计风险控制。这一部分从宏观微观的角度对审计风险的控制，尤其是对风险控制的基本思路、审计过程中的主要风险控制进行了深入的探讨。关键词:审计风险风险模型风险成因风险控制武汉理工大学硕士学位论文AbstraCtAsakindofmediumtransationsineeAuditingofCPAeomesout，ithasanimPortanteffectWhichcan，tSubstituteinsocialeconomieslife.However，sincethemidstof1960’s，withehangingofintemalandextemaloPerationbaekgroundandsoeiallawsurroundings，andeeonomieslifedePendingonauditoPinionexPending，aeeountingeomPaniesandauditorsarerunninginioProeeedingease，whiehleadthemintosufferinseriousevendestruetiveimPotlt.Auditriskexistsanytime，an即laee，evenintense.But，Auditriskean{beeontrolled.介researehaudittheor又e汕aneeauditqualityandlowertherisktoanaccePtablelever，aeeountingeomPanystilleallbengorous·ThePurposeofthisartieletoresearehtheauditrisk，thenweeanexPloretheeontrollingapProaehesandmethodofrisk.There七efourPartsinthisartiele，ThefirstPortion15thedefinitionofauditrisk，whiehexPloredonitsPraetieeandtheorytodefineit，andanalyzesthebasiccharacterofauditrisk.ThesecondPortionanalyzesthefaetorsofauditriskandsetuPthemodelofauditrisk.ThethirdPortioninterpretstheformingreasonsofauditrisk.ThefourthPortion15thefoealPointofthisartiele一anditriskeontrolling.ThePortionfurtherexPloretheeonirolofauditriskonmierocosmieandmacroseoPieeSPeeiallythebasieProeessofriskeonirollingandeonirolofthemainriskoftheauditProeess.Kcywords:TheauditriskTheriskfaetorsTheriskmodelRiskeontrol武汉理工大学硕士学位论文目录前言··············································································……1第一章审计风险的涵义································……”·””’“”‘””””’21.1审计实务界对审计风险的定义····································……21.2审计风险定义的理论研究··········································……31.3审计风险的基本特征·····························~·················……5第二章审计风险要素及模型················································……92.IA定义下的审计风险要素及模型···························~····……92.ZB定义下的审计风险要素及模型·································……n2.3C定义下的审计风险要素及模型····························...
