风险导向审计及其在我国的应用分析[文献综述]2011-06-08.doc

1、浙江万里学院商学院财务管理专业，2007级1班徐荣华会计系07010406崔慧桢学生姓名专业班级指导教师系别学生学号毕业论文外文文献译文浙江万里学院商学院外文文献译文1外文文献译文题目审计风险,以确定研究性的角度看问题文摘现代风险审计模型被广泛地使用,给审计职业人员的能力提出了更高的要求。在风险的模型框架中,探讨了审计质量、影响及重要性,以确定,最后提出建议以完善的质量审计。关键词现代风险审计典章,质量重要影响因素1提高现代风险审计工作的要求，加强审计人员审计单位内部控制的基本条件和充分理解,基于鉴别高危审计地区审计资源集中在适当的实质性程序,减少审计风险到可以接受的水平,提高审计效率,降低审

2、计费用。审核,以确定,也被称为审计来评价,是一个现代审计风险的一个重要组成部分,审计人员面临的是一个不确定的情况下,利用自己的掌握专业知识和实践经验,现有框架内职业标准做了分析、评估、选择和确定。审计决定1审计的重要性的质量审核,以确定直接影响审计质量。在整个审计确定审计计划,执行和报告的整个过程。无论审计计划、样本的设计和筛选或审计对风险的水平的重要性,评价,这就需要审计师的专业判断。审计师对他们的能力来决定是否确定审计的证据中获取足够的合适的审计意见直接影响发行、影响质量进行。（2）职业规范和制约因素扮演的角色,指导原则。注册会计师审计标准和其他职业规范只是审计职业判断力提供指导、约束支持

3、决策框架。知识经济时代,信息网络,全球经济一体化,使审计环境已经发生了巨大的变化,利用审计人员的专业知识和灵活性,以确定分析,解决新问题,使审计的重要性日益凸显。2会计信息的质量不高。世界经济一体化所带来复杂的经济环境的商业交易的确认、计量方法有一个更大的选择空间。与此同时,企业要想实现市场,各种用途诸如保险业卡、会计欺诈和操纵收入较常见,使会计信息质量不高。这就增加了审判的困难的审计,确保有序发展的有价证券市场与风险的减少,审计对于审计风险的重要性,日益增多。21影响审计规模质量的主要因素有1审计官员。张继勋2008,以确定共识,稳定和自我评价作为衡量审计质量的决定,通过实验研究发现,一般来

4、说,任务内部控制的风险评估、有一个共识经历明显高于那些没有经验的职业者在中高层任务分析项目风险评估,有经验者，其一致、浙江万里学院商学院外文文献译文2稳定性显著高于缺乏经验者。（2专家的效果。基于知识经济的知识和审计人员后未能满足需求，会计公司开始把注意力放在特定的区域行业专家来培养和参考。他们不仅有深厚的专业理论知识,也具有较高的整体素质,可以用各种各样的知识审核,有效地提高审计工作质量的判断。3锚效应。杨曾,张继勋2007利用实验方法测试在审计中的锚效应，发现中国注册会计师使用启发式检查调整，在过去一年的审计工作文档将有助于改善审计工作质量的判断。4框架效应。杨晓磊等人2009提出审计存在

5、的判断和决策框架的表象的影响，财务数据在不同的方法去改变审计人员更准确。因此,该框架的不利的影响将会减少审计工作质量的判断。22审计对象级别1被审计单位的基本条件和环境保护。现代风险审计模式,审计人员需要充分理解被审计单位的基本情况,以评估和环境的重大错报风险。被审计单位的基本情况和可用性的环境会影响范围和复杂度的审核来确定质量。2任用会计公司的客户的情况。采用相同客户会计师事务所审计的审计人员审计单位了解和熟悉的情况是一个动态的过程,将大大改善审计工作质量的判断。3集体决策模式。在审计实践,审计工作由团体可完成,大多数的审计职业判断力取决于集体决策的情况。中国的三层审查制度是决定集体判断的专

6、家结合决策模型基于审计师的个人判断多层次的典章,使结论更可靠。三个建议以完善的质量审核,以确定审计师31水平1聚焦在专业知识和实践经验的积累进行。31审计标准和其他有关标准,审计环境都在不断发生变化,审计师要提高自己的专业的后续教育,不断的学习,与时代、更新和积累的专业知识和特定行业的知识。与此同时,审核员应阅读大量的审计文件,参与审计确定审计的实践来确定获得实际的知识和经验。1审计技术。西方国家审核,以确定的辅助工具的使用已经相当广泛,但我国尚不普遍。和辅助工具确定审计、审计师可以有效地抑制主观倾向审计确定的推广使用有权决定自己的方法。因此,审计来确定审计技术的应用给审计人员提供了强大的浙江

7、万里学院商学院外文文献译文3技术支持,提高审计工作质量的判断。2加强职业道德教育。审计师的能力作为一个独立的第三方审计意见的财务报表,没有合理保证实质性的直接相关的报表用户兴趣和证券市场的健康发展。因此,审核员应保持独立的形式和内容,严格遵守职业道德,以确保审计工作质量报告。3加强行为心理学的学习。审计师的性格、思维、正义的审判将审计结果的影响。通过研究审计人员的行为心理学观察、协调、思维、等。判断能力的增加可能出现偏差,能有更好的理解该框架可以有效地克服不利的影响等。32会计师事务所水平1审计的发展决定支持的工具,以提高审计等方法。在审计实践活动、会计师事务所应鼓励学生使用审计方法,协调现有

8、的成本与效益,并积极借鉴的先进经验的专家,以确定审计支持工具开发审计提供技术支持。2充分发挥集体决策的情况和专家的判断的优势。会计师事务所内部审计人员应当加强相互交流和打团队合作效果三层审查制度,明确的持续改进所有人员的能力,建立相应的激励制度,发挥集团确定优势重点对特定行业的人才培养和引进,使一个更全面的审核,以确定和提高核心竞争力。33管理自身水平1加强监督管理的证券市场,提高会计标准和审核标准和其他的规格。目前,法律环境对中国证券市场不完善,企业的会计信息质量变形较常见,有会计欺诈行为和盈利操作等等。监管部门要加强对他们的市场环境和市场秩序,治理和巩固的系统来进一步提高法律、法规的规定,

9、建立严格的、科学的激励制度惩罚性措施。与此同时,加强前瞻性的会计准则和系统的稳定性加大的清晰度的审计标准、实用、清晰、相对稳定,目的在于提供一个通用的审核,以确定指导。2温和地加强注册会计师的法律责任。中国最高人民法院发布“虚假陈述证券市场可因侵权纠纷的有关通知,”和“在证券市场因虚假陈述引发了许多规定审判的民事赔偿案件”和“听到的会计师事务所案件在审计业务活动的侵权损害赔偿的病例数规定的,但到目前为止,中国会计事务所和注册会计师法以来被判虚假陈述给投资者承担民事责任的情况下,少。因此,监管机构应是适当的法律责任,加强注册会计师和降低公共成本前提下,通过法定的程序来保护投资者合法权益和社会。浙

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