现代风险导向审计在我国应用研究.docVIP

现代风险导向审计在我国的应用研究 11审计1班 陈秀佳 【摘要】现代风险导向审计作为现代审计方法发展的最新方向，在国际理论界和实务界已引起广泛关注，是社会发展的必然趋势。现代风险导向审计模式侧重于将企业置于大的经济环境中，以风险评估为中心，从企业的所处的经济环境、企业的经营方式以及企业管理机制等多方面进行立体观察，综合分析各种因素对被审计单位的影响。在实施风险评估的过程中，应用分析性复核等各种审计方法对存在的风险进行评估，使审计方法更加科学、合理。基于这种优势，本文通过借鉴国内外的研究成果，对现代风险导向审计在我国理论及应用方面进行系统的研究。 【关键词】现代风险导向审计 审计程序 风险评估 The research of the application of modern risk-oriented audit in our country Abstract：At present, our country accountant firms use system oriented audit or account item orientation audit mode generally, however, these two kinds of audit mode already can not adapt to the needs of social development faced with a high risk of social environment. The modern risk-oriented audit represented the latest development direction of modern audit approach, has aroused wide concern in international theory and practice is the inevitable result of social development trend. Modern risk-oriented audit mode focuses on the enterprise placed in the big economic environment,the risk assessment as a centre,stereo observation from the corporate economic environment,enterprises management style and the enterprise management mechanism and so on, comprehensive analysis of the influence various factors on the auditees. In implementing the risk assessment process, using nalytical review and other various audit methods to evaluate the risk for making the audit method is more scientific and reasonable. This paper attempts to research the modern risk-oriented audit in our countrys theory and applications system through consult achievements at home and abroad based on above advantage. Key Words:Modern risk-oriented audit Audit procedures Risk assessment  目 录 摘 要 I Abstract II 引言 1 一、审计模式的演变 1 （一)账项导向审计模式 2 （二）制度导向审计模式 2 （三）传统风险导向审计模式 3 （四）现代风险导向审计模式 3 二、现代风险导向审计的体系 4 （一）现代风险导向审计模型 4 （二）现代风险导向审计的特征 5 （三）现代风险导向审计的基本程序 6 三、现代风险导向审计在我国的应用现状 7 （一）小型会计师事务所 7 （二）中型会计师事务所 7 （三）大型会计师事务所 8 （四）案例分析——中航油事件 9 四、现代风险导向审计在我国的应用现状 11 （一）现代风险导向审计应用中存在的问题 11 （二）推进