2B101C12-01698-王豆-西安兴正元集团审计风险模型探讨-龙瑞君-教授.docVIP

2014届本科生毕业论文（设计） 题目 西安兴正元集团审计风险模型探讨 作者姓名 王 豆 指导教师 龙瑞君 二级学院 财会学院 专 业 会 计 学 学 号”,在不同位置的表现，甚至传统的审计风险，审计模式，会计和监管当局似乎是功能之间有原则的区别。在这些功能修正审计风险模型有不同的性质，具有相同的含义，即“财务信息”提供的，它们之间的区别只体现在时间，方法，手段和责任。统一的功能是提供信息，从根本上提供了这些不同的信息构成了财务信息的市场，在这个市场上，你可以得到所有年龄段的质量信息提供者的信息的用户。他可以丰富这一领域的分析产业组织理论，并解释各种信息的相对地位。 本文采用文献分析法收集审计风险模型的相关资料，采用规范分析法对西安兴正元集团审计风险模型问题进行了分析探讨。本文就此结合西安兴正元集团对审计风险模型做些探讨，从审计风险模型概述入手，谈论其含义和目的，然后分析审计风险模型探讨的必要性，最后根据兴正元审计模型中存在的相关问题进行案例分析和综合论述，并提出建议和解决方案。 关键词：审计风险模型；财务信息；对策；风险控制。 Abstract The audit risk model is the decomposition of the audit risk, from the risk control procedure, the relationship between quantity and various stages of audit risk. The audit risk model and provides an important theoretical basis for the system based auditing, and makes further quantitative assessment of audit risk is possible, so it has the important theory significance. In practice, certified public accountants often according to the model and evaluation results Geng fixed audit procedures and scope, has the important practical significance. Based on the macro risk control, you can use the general industrial organization principle understanding financial information market. In the traditional audit risk, audit mode, in the performance of different position of the accounting and regulatory authorities, and even seems to have principle distinction function. Correction of the audit risk model in these functions have different nature has the same connotation, namely financial information, the difference between them is only reflected in time, method, means and responsibility. In the unified function is to provide information, these different information provides essentially constitute a market for financial information, in this market quality information providers can get information users. He can enrich the theory of industrial organization analysis in this field, and explain the relative position of all kind