风险导向计问题探讨1.doc

风险导向审计问题探讨 摘 要 20世纪60年代以后，科学技术的飞速发展促进了经济的迅猛增长，社会经济多维化趋势显著。由此，企业经营的不确定性大大增加，受到企业内部和外部多方面因素的影响。70年代起审计诉讼案件频繁发生，审计人员的压力大大增加。以被审单位的内部控制制度健全性与有效性为导向的审计，显然已经不能适应高风险的社会经济环境的需要，于是从审计风险评估出发，综合分析被审单位各影响因素的风险导向审计的发展趋势，成为社会经济环境变化的必然要求。20世纪80年代初，在高风险社会环境的背景下，美国审计界最先建立起了审计风险模型，标志着风险导向审计的产生。银广夏、东方电子事件发生后，国内审计职业界开始反思审计失败的原因，认为国外比较成熟的风险导向审计，可以有效避免审计失败问题的发生，呼吁国内推行风险导向审计模式，以降低审计风险。全文分为六部分：第一部分介绍研究的目的、意义、国内外研究概况等内容；第二部分是对风险导向审计的概述；第三部分阐述风险导向审计产生的主要原因；第四部分介绍风险导向审计的优缺点；第五部分通过研究风险导向审计在我国应用所存在的问题提出针对我国风险导向审计存在问题的对策；第六部分通过前面的研究探讨风险导向审计的发展趋势；第七部分为结论。本文在前人研究的基础上主要采用规范研究方法。 关键词：风险导向审计；原因分析；问题对策；发展趋势 On the Risk-based Auditing Abstract Abstract: Since1960s, the rapid development of science technology has greatly promoted the booming of the economy and has given rise to the trend of diversity of the social economy. As a result of this, the uncertainty of the enterprise management increases enormously, which is affected by many aspects from inner and outer enterprises. From 1970s, auditing lawsuits have been frequent, the strain on auditors has become more and more heavy. Thus, the auditing of the institutional control system and the validity orientation obviously cannot meet the needs of the high-risk social economic environment. So, based on the appraise of audit risks, a comprehensive analysis of the developing trend of the affective factors of risk-based auditing has become a necessity for the change of the social environment. At the beginning of 1980s, under the high-risk social environment, American auditing field firstly designed a risk-audit pattern, which signifies the risk-based auditing coming into existence. After the Yin Guangxia and The Oriental Electron events, our national auditing field began to reflect on the failure of auditing, holding that the relatively mature foreign risk-basted auditing could avoid the auditing failure effectively. So they appeal to carry out the pattern of risk-based auditing in order to prevent to audit risk. Based on the resear