分析程序在审计中的应用研究应用.docVIP

分析程序在审计中应用研究 摘 要 分析程序是明确审计关键、取得审计证据一个审计方法。正确利用分析程序，对审计质量确保含有极大意义。伴伴随经济一体化进程速度加紧，各个企业商业往来业务往来越来越复杂，舞弊等一系列造假手段也此起彼伏，对注册会计师在审计过程当中，熟练利用职业判定，并结合分析性程序获取客观真实审计证据这一要求也更高。 所以，本文以规范方法，对中国外相关分析程序理论研究结果进行归纳总结，从整体上叙述了分析程序在应用过程中应该利用相关方法，研究分析各审计阶段利用分析程序特点、目标和方法证实了分析程序关键性，同时以···为例，在审计计划阶段、审计实施阶段和审计汇报阶段等多个方面具体叙述了分析程序在审计不一样阶段应该怎样利用和各阶段利用方法区分，经过此案例总结了分析程序不足也就是不足之处，而且提出相关提议和改善方法，期望能够为分析程序完善和愈加好发展提供方法。 关键词：风险评定程序；分析程序；财务报表总体复核；实质性程序 Application of Analysis Procedures in the Audit ABSTRACT Analysis procedures means the auditors through the analysis and comparison of the relationship between the information or computing-related rations to determine the audit priorities, to obtain audit evidence to support audit findings and an audit methodology. The correct implementation of analysis of analysis procedure for ensuring audit quality is important. With the acceleration of economic integration, enterprises increasingly complex business fraud fraud means endless, auditors during the audit, the use of professional judgment combined with analysis procedures to obtain audit evidence the real objective requirements are also further improved. Analysis procedure can not only make up the details of the test defects , more cost savings and improve efficiency . CPA now corporate accounting statements audit process, we should focus on audit quality , the implementation of a wide range of audit tests as far as possible to collect sufficient and appropriate audit evidence to reduce audit risk and must consider the cost of the audit, it must not be sacrifice quality for the audit costs. Based on the above background , this paper mainly to standardize research methods, the important of research and analysis procedures, theoretical research results at home and abroad on the analysis procedures summarized, elaborated analysis program as a whole in the application process related methods should use ,and then use analysis of each audit phase analysis program features, objectiv