风险导向审计及其在我国的应用分析毕业论文.docVIP

本 科 毕 业 论 文 题 目 风险导向审计及其在我国的应用分析 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师 摘 要 随着社会经济的发展，现代风险导向审计的应用成为一种必然。本文先对风险导向审计的产生、发展、涵义及由来进行阐述，接着论述了中国颁布的新风险准则如何指导了风险导向审计的实施，又通过06年、07年上市公司审计质量、审计师变更和会计师事务所客户状况的对比，对中国风险导向审计的应用现状进行分析。在此基础上，本文探索了风险导向审计普遍的实施程序和应用效果，并结合银广厦的审计失败的案例，研究了现代风向导向审计在个案中怎样规避审计风险，避免审计失败。并在文章最后提出了中国完善风险导向审计实施、改进国内审计现状的意见和建议。 实施现代风险导向审计是中国向现代审计转型的重要突破口，完善审计准则及其相关法律法规、更好地推动风险导向审计的实施，对于我国市场经济和审计市场的健康快速发展等有着重要意义。 关键词：风险导向审计；审计风险；国家审计 Abstract With the development of social economy, the application of modern risk-oriented audit has become a necessity. This paper first of hazard-oriented audit the generation, development, meaning and origin is expounded, and then discusses the new risk standards issued by China how guiding the implementation of risk-oriented audit，and through 2006, 2007 audit quality of listed companies and accountants, auditor change to the contrast, customer status in China present situation of the application of risk-oriented audit is analyzed. And through 2006, 2007 audit quality of listed companies and accountants, auditor change to the contrast, customer status in China present situation of the application of risk-oriented audit is analyzed. On this basis, this paper explores the risk-oriented audit common implementation procedure and application effect of silver metal, and combining the cases of audit failure of modern direction oriented audit in the case of how avoid auditing risk and avoid auditing failure. And at the end of the paper put forward Chinas perfect risk-oriented audit implementation, improving the countrys audit status comments and Suggestions. Implement contemporary China to risk-oriented audit is an important breakthrough in modern audi