浅析审计风险
浅析审计风险
摘 要:现今国际上还没有对审计风险形成1个统1的概念,我们认为审计风险由两方面构成:1方面是财务报表本身存在重大错报和漏报的风险,另1方面是审计人员审计后表示该报表并不存在重大错报和漏报的风险。也就是说,审计风险是客观的存在和主观的努力的结合:客观存在可以通过努力去调节,但主观努力又受成本效益原则的约束。独立审计发展主要经历了账项基础审计、制度基础审计以及风险导向审计。制度基础审计是以内部控制测试为基础的抽样审计,在制度基础审计下形成了审计风险模型:审计风险=固有风险×控制风险×检查风险,又称传统审计风险模型。现代风险导向审计是在风险导向审计的基础上发展起来的。现代风险导向审计是以被审计单位的战略经营风险分析为导向进行的审计。在现代风险导向审计下对审计风险模型重新描述为:审计风险=重大错报风险×检查风险。审计风险的成因主要有:审计活动所处的环境、审计机构自身的不当、审计对象的复杂多变、审计方法的不科学、审计取证的'不可靠、和被审计单位的不默契等。因为我们都知道审计风险是不可避免的,那我们能做的是只有在最大范围内降低审计风险,所以审计风险的防范与控制是必不可少的。审计风险的防范与控制拖施有:建立风险责任制度、提高注册会计师的综合素质、审慎选择被审计单位、认真制定审计方案等。
关键词:审计风险;成因;防范
Brief analysis audit risk
Abstract: Nowadays on international to has not audited the risk to form a unified concept, we thought the audit risk constitutes by two aspects: On the one hand is financial report form itself has the risk which the significant wrong newspaper and fails to report, after on the other hand is audits the personnel to audit expressed this report form certainly does not have the risk which the significant wrong newspaper and fails to report. In other words, the audit risk is the objective existence and the subjective diligently union: The objective existence may through diligently adjust, but is subjective diligently receives the cost benefit principle the restraint. The independent audit development has mainly experienced the account foundation audit, the system foundation audit as well as the risk guidance audit. The system foundation audit is take the internal control test as the foundation sampling audit, has formed the audit risk model under the system foundation audit: Audit risk = inherent risk × control risk×inspection risk, also calls the traditional audit risk modern risk guidance audit is develops in the risk guidance audit foundation. The modern risk guidance audit is by is audited the unit the strategic management risk analysis the audit which carries on for the guidance. To audits the risk model again description under the modern risk guidance audit is: Audit risk = significant wrong newspaper risk × inspection risk. The audit risk origin mainly has: The audit activity locates environment, audit organization own notwhen, the audit object complex changeable, the audit method the science, the audit evidence collection is unreliable, and is auditedthe unit not the tacit understanding and so on. Because we all knew the audit risk is inevitable, then we can do are only have in most wide range reduce the audit risk, therefore the audit risk guard and the control are essential. The audit risk guard and the control tow sexecutes has: The establishment risk responsibility system, the enhancement chartered accountants comprehensive quality, the careful choice is audited the unit, earnestly formulates the audit plan and soon.
Key word: Audit risk; Origin; Guard
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