審計風(fēng)險的形成基本原因畢業(yè)論文外文翻譯

1、<p><b>　　中文2390字</b></p><p>　　The basic reason of auditing risk</p><p>　　With the establishment of market economy system, the audit in the maintenance of market economic order,

2、an increasingly prominent role, people's understanding and awareness of the audit more profound at the same time more and more high expectations of the audit, resulting audit responsibilities and audit risk also beco

3、me larger. Certified Public Accountants (hereinafter referred to cPA) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is</p><p>　　Therefore, CPA in

4、 the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for balance. Is also undeniable that China has a lot of CPA's audit, audit risk is too high there

5、is a direct impact on the quality of China's CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2001 organizations in 16 annual financial statements of listed companies

6、qualified accounting firm audit completed in 2001 i</p><p>　　Moreover, audit risk also exists in the world, Enron Enron case there's four issues (use of "special purpose entities" over-estimate

7、d profit, underestimated liabilities; through the air hanging notes receivable, overvalued assets and shareholder equity; through limited partnership, push for profits: using partnership networks, self-dealing, suspected

8、 of concealing large losses) since the independence of the audit firm Anda debt is not enough, the same auditing firm Arthur Andersen created the ri</p><p>　　Also has “the world to pass the event”, “the silv

9、er broad summer event”, “the East electron event” and so on, has promulgated chartered accountant the audit risk universality. How to strengthen the audit risk the management, the active control and di evades the audit r

10、isk, raises to the audit quality, remoulds chartered accountant the fair social image, becomes each Accounting firm and jobholders' urgent matter and may not the shift responsibility. Before the county, the academic

11、match is mostly</p><p>　　Therefore, quantitative study to determine desired audit risk, inherent risk, control risk and detection risk approach, and through overall audit risk and comparing the desired audit

12、 risk is whether the audit Gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and practical significance.&

13、lt;/p><p>　　Research paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) Auditing and Management in the logical framework of the law or regulations of th

14、e use of theoretical study and discuss the interpretation of the audit objectives, audit environment, audit responsibilities, the audit method and the relationship between audit risk; (2) Experimental and field studi

15、es in Auditing, psychology, behavioral science and sociology of the logical framew</p><p>　　The more complex the object of the audit, the audit of the contents of the more extensive and more difficult for th

16、e audit, audit the greater the risk. Reliance on the audit opinion to improve and expand the scope of audit opinions, audit risk is formed by one of the reasons. Modern economic life, people have the reliability of finan

17、cial statements provide information on the growing importance of accounting statement users want to improve through the audit the reliability of accounting informati</p><p>　　Also, the internal audit unit wa

18、s and external economic environment is the formation of audit risk factors. These internal and external economic environment will impact on enterprise risk management, audit risk and thus affect noon.</p><p>

19、;　　audit risk form of subjective reasons.</p><p>　　First, the auditor's experience and ability to directly led to the formation of audit risk. As the Audit object content of the complexity and breadth of

20、 the audit, audit opinion and people's dependence on increasing community on the auditors to make professional judgments, required audit must therefore have good experience and a higher judge ability, experience and

21、ability, but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk.</p><p>　　Second, the audit staff are not strong enough sense of responsibility,

22、failing to maintain proper professional caution is also the reason for the formation of audit risk. Auditing standards requires not only the audit staff with technical expertise, should also have a strong sense of respon

23、sibility in the audit process to maintain due professional care attitude. If the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able to find the problem can</p>

24、<p>　　the reasons for the audit method itself.</p><p>　　The auditors use the modern auditing method itself has the flaw is also the substantial clause which the audit risk forms. The modern auditing me

25、thod takes seriously to reduce the audit cost, emphasized the audit cost and audit risk's balanced, uses the auditing routine take allows to be possible to have certain audit risk as a premise, and the sampling audit

26、 method and the analytical reexamine the method the application penetration in the entire audit risk. Therefore the audit result has certai</p><p>　　審計風(fēng)險的形成基本原因</p><p>　　隨著市場經(jīng)濟體制的確立，審計在維護市場經(jīng)濟秩序方

27、面的作用越來越突出，人們對審計的理解和認識越來越深刻，同時對審計的期望值越來越高，致使審計責(zé)任和審計風(fēng)險也隨之加大。注冊會計師(以下簡稱cPA)作為法定社會審計從業(yè)人員，其越來越引起社會的關(guān)注，責(zé)任和作用也越來越大。在新的形勢下如何防范審計風(fēng)險，如何定量分析審計風(fēng)險，從而提高審計工作的整體水平己成為擺在我們面前的一個重要的課題。在中國目前虛假會計信息充斥市場的情況下，審計人員既要履行社會鑒證的職責(zé)，又要同被審計對象進行合作，追求一定的經(jīng)

28、濟利益，還要面臨隨時被索賠的困境，正所謂CPA行業(yè)進退維谷。</p><p>　　因此，CPA在法律、職業(yè)道德規(guī)范和自身利益之間不斷地保持平衡點，打破平衡點，尋求平衡點。同樣不可否認，中國目前CPA的審計問題不少，存在的審計風(fēng)險太大，直接影響了中國CPA的執(zhí)業(yè)質(zhì)量、國際聲譽和生存基礎(chǔ)。國家審計署2001年組織對16家具有上市公司年度會計報表審計資格的會計師事務(wù)所2001年完成的審計業(yè)務(wù)質(zhì)量迸行了檢查。在檢查中，有

29、關(guān)部門共抽查了上述會計師事務(wù)所出具的32份審計報告，并對21份審計報告所涉及的上市公司進行了審計調(diào)查，檢查發(fā)現(xiàn)有14家會計事務(wù)所出具了23份嚴(yán)重失實的審計報告，造成財務(wù)會計信息虛假71．43億元，涉及41名注冊會計師。</p><p>　　不僅如此，審計風(fēng)險在世界范圍內(nèi)同樣存在，安然事件中安然公司存在的四個問題(利用“特別目的實體”高估利潤、低估負債；通過空掛應(yīng)收票據(jù)，高估資產(chǎn)和股東權(quán)益；通過有限合伙企業(yè)，搡作利

30、潤：利用合伙企業(yè)網(wǎng)絡(luò)組織，自我交易，涉嫌隱瞞巨額損失)由于安達債事務(wù)所審計的獨立性不夠，同樣造成了安達信事務(wù)所的審計風(fēng)險。</p><p>　　還有“世通事件”、“銀廣夏事件”，“東方電子事件”等，都揭示了注冊會計師審計風(fēng)險的普遍性。如何加強審計風(fēng)險的管理，有效控制和覿避審計風(fēng)險，提離審計質(zhì)量，重塑注冊會計師公正的社會形象，成為每一個會計師事務(wù)所和從業(yè)人員的當(dāng)務(wù)之急和不可推卸責(zé)任?？h前學(xué)術(shù)賽大都是定性的分析期望審

31、計風(fēng)險、固有風(fēng)險、控制風(fēng)險和檢查風(fēng)險。沒有專門的理論框架或指南為這些風(fēng)險提供評價方法，在實際的審計工作當(dāng)中都是先根據(jù)行業(yè)習(xí)慣確定期望審計風(fēng)險，然后主觀的確定固有風(fēng)險和控制風(fēng)險，并沒有根據(jù)每個被審計單位的實際情況確定它具有的期望審計風(fēng)險，期望審計風(fēng)險的確定帶有嚴(yán)重的習(xí)慣性，對固有風(fēng)險和控制風(fēng)險的確定也憑個人的主觀判斷。</p><p>　　因此研究定量確定期望審計風(fēng)險、固有風(fēng)險，控制風(fēng)險和檢查風(fēng)險的方法，并通過總體

32、審計風(fēng)險與期望審計風(fēng)險的比較來決定是否終止審計工作，制定出這樣的一種審計風(fēng)險的評價方法對降低審計風(fēng)險水平、提高審計工作質(zhì)量具有重要的理論價值和實際意義。</p><p>　　從研究范式與研究方法來看，審計風(fēng)險研究主要分為三類：(1)在審計學(xué)與管理學(xué)的邏輯框架內(nèi)采用理論演繹法或規(guī)范研究討論審計目標(biāo)、審計環(huán)境、審計責(zé)任、審計方法與審計風(fēng)險之間的關(guān)系；(2)以實驗研究與實地研究的方法在審計學(xué)、心理學(xué)、行為科學(xué)與社會學(xué)的

33、邏輯框架內(nèi)。分析審計風(fēng)險的影響因素與控制方法；(3)用經(jīng)驗研究的方法在法與經(jīng)濟學(xué)的邏輯框架內(nèi)，討論制度環(huán)境、審計風(fēng)險與審計市場結(jié)構(gòu)之問的關(guān)系。以往國內(nèi)審計風(fēng)險的研究主要采用規(guī)范研究較多，實驗研究、實地研究以及經(jīng)驗研究相對欠缺。</p><p>　　審計風(fēng)險形成的原因原因很多，歸納起來主要有以下幾個方面：</p><p>　　(1)審計風(fēng)險形成的客觀原因。</p><p&

34、gt;　　審計風(fēng)險形成的直接原因是審計所處的法律環(huán)境。審計活動是社會經(jīng)濟活動的一個組成部分，必然要受法律的約束。法律在賦予審計職業(yè)鑒證權(quán)利的同時，也要求承擔(dān)著相應(yīng)的責(zé)任。審計人員對其工作失誤。不能不承擔(dān)法律責(zé)任的風(fēng)險?，F(xiàn)代審計對象的復(fù)雜性和審計內(nèi)容的廣泛性，是審計風(fēng)險產(chǎn)生的另一個客觀原因。隨著社會經(jīng)濟的發(fā)展。企業(yè)規(guī)模的目益擴大，產(chǎn)生經(jīng)營過程越來越復(fù)雜；與此相適應(yīng)的會計信息系統(tǒng)業(yè)越來越復(fù)雜，出現(xiàn)錯誤的可能性也大大增加。而且審計范圍也呈逐漸

35、擴大的趨勢，審計范圍擴大到今天，已遠遠超過了傳統(tǒng)審計，增加了許多不確定的因素。</p><p>　　審計的對象越復(fù)雜，審計的內(nèi)容越廣泛，審計的難度就越大，審計的風(fēng)險就越大。對審計意見的依賴程度提高和審計意見的影響范圍擴大，也是審計風(fēng)險形成的原因之一。現(xiàn)代經(jīng)濟生活中人們對會計報表提供信息的可靠性日益重視，會計報表使用者希望通過審計提高會計信息的可靠性，以降低決策風(fēng)險，因此，他們對審計意見的依賴程度越來越強。而且審計

36、意見的影響范圍也越來越大，依賴審計意見的人越來越多可，一旦他們在市場中遭受損失就要求從審計人員那里得到補償，使審計風(fēng)險隨之增大。</p><p>　　另外，被審計單位的內(nèi)部和外部的經(jīng)濟環(huán)境也是形成審計風(fēng)險的因素。這</p><p>　　些內(nèi)外部經(jīng)濟環(huán)境會對企業(yè)的經(jīng)營風(fēng)險產(chǎn)生影響，從而影晌審計風(fēng)險。</p><p>　　(2)審計風(fēng)險形成的主觀原因。</p>

37、;<p>　　首先，審計人員的經(jīng)驗和能力直接導(dǎo)致了審計風(fēng)險的形成。由于審計對象的復(fù)雜性和審計內(nèi)容的廣泛性，以及人們對審計意見的依賴程度越來越高，社會上對審計人員做出專業(yè)判斷，因此要求審計人員必須具有豐富的經(jīng)驗和較高的判斷能力，可是經(jīng)驗和能力總是有限的，不可避免地會在審計過程中發(fā)表錯誤審計意見，形成審計風(fēng)險。</p><p>　　其次，審計人員的工作責(zé)任心不夠強，沒有保持應(yīng)有的職業(yè)謹(jǐn)慎態(tài)度也是形成審計

38、風(fēng)險的原因。審計準(zhǔn)則不僅要求審計人員具有專業(yè)技術(shù)能力，還應(yīng)有較強的工作責(zé)任心，在審計過程中保持應(yīng)有的職業(yè)謹(jǐn)慎態(tài)度。如果審計人員責(zé)任心差，工作馬馬虎虎，會給工作造成許多不必要的差錯，使本來能夠發(fā)現(xiàn)的問題不能及時發(fā)現(xiàn)。如果審計人員沒有保持應(yīng)有的職業(yè)謹(jǐn)慎態(tài)度，就會使本應(yīng)進行的審計程序沒有進行，導(dǎo)致審計風(fēng)險的產(chǎn)生。</p><p>　　(3)審計方法本身的原因。</p><p>　　審計人員所采用