导　　师： 米莉

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 内蒙古大学

摘　　要： 风险导向审计是以战略观和系统观思想指导重大错报风险评估和整个审计流程,审计风险主要来源于企业财务报告的重大错报风险,而错报风险主要来源于整个企业的经营风险和舞弊风险。与传统审计模式相比,风向导向审计模式有利于注册会计师全面了解被审计单位、有利于提高审计效率、有利于减少注册会计师的法律责任等,但风险导向审计在实务中的应用也存在一定问题,如需要注册会计师大量的职业判断、外界支持不充分等。 论文对风险导向审计在审计实务中的应用要点进行分析和总结,以大地信托公司审计为案例,通过风险评估、风险应对等要点进行分析和论述,并得出相应的审计结论。风险导向审计既可以提高审计效率,也可节省审计资源,还有利于发现重大的错报风险,即能提升审计人员的审计水平,也有利于提升审计人员对企业管理的认识度,有利于向被审计单位提出更加切实可行的管理建议。 Risk-oriented audit is a strategic concept and system view thought guide material misstatement risk assessment and the audit process, audit risk mainly comes from the enterprise financial report material misstatement risk, and misstatement risk mainly comes from the entire enterprise management risk and the risk of fraud. Compared with the traditional audit mode, wind guide audit model is beneficial for the certified public accountants fully understand the auditees, helps to improve the auditing efficiency, to reduce the legal responsibility of the registered accountant, but the risk guidance auditing the application in practice there are also some problems, such as the need to register accountant a large number of professional judgment, outside support is not enough. Papers to the risk guidance auditing in the audit practice points of the application of the analysis and summary to the earth trust company audit as a case, through the risk assessment, risk to some points are analyzed and discussed, and draw the relevant audit conclusion. Risk-oriented audit can improve auditing efficiency, also can save audit resources, and thus found significant misstatement risk, namely can improve auditors audit level, but also to improve auditors to enterprise management degree of understanding, to put forward to the auditees more practical management advice.

关 键 词： 风险评估 风险应对 信托 审计

分 类 号： [F239.2]

领　　域： [经济管理] [经济管理]