文档介绍：风险导向审计在财务舞弊中的应用
——基于万福生科公司财务舞弊案的分析
[摘要] 风险导向审计是现代审计的一个重要方法。国内外财务舞弊和审计失败事件的频频发生,导致了风险导向审计方法的产生。如何在财务舞弊中应用风险导向审计,已经越来越受到审计全行业及全社会的关注。本文从风险导向审计的涵义出发,分析了风险导向审计的特点,阐述了风险导向审计基本流程:即初步业务活动、计划审计工作、实施风险评估程序、风险应对及进一步审计程序和评价审计结果,提出审计结论。结合万福生科公司财务舞弊案例,分析风险导向审计在财务舞弊中的应用,提出了重视风险评估和应对,完善风险导向审计的建议。
[关键词] 风险导向审计;财务舞弊;审计程序;案例
Risk-oriented Audit Plays a Role in Financial Fraud——the Case of Wanfu pany
[Abstract] Risk-oriented audit is an important method of modern audit. Domestic and international financial fraud and audit failure events occur frequently is the reason of producing the risk-oriented audit. How to application of risk-oriented audit in financial fraud is paid more and more attention in the society. It can be divided into four parts in this paper. First of all, introduces four characteristics of the implication base on risk-oriented audit: improving the independence and efficiency of the audit, controlling the audit risk and audit reports are to be accepted and understood more easily. Second, risk-oriented audit is consist of six steps, preliminary business, planning the audit, implementation of risk assessment, risk responses ,audit procedures and the result of appraising audit . The risk-oriented audit takes part in financial fraud by the case of Wanfu pany. Propose attach importance to risk assessment and response, and offer a proposal of risk-oriented audit
[Key words] The Risk of Audit;Audit Subject;Audit Process;Measure
目录
引言 1
一、风险导向审计理论内涵及产生原因 1
(一)风险导向审计含义和特点 1
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(二)风险导向审计产生原因 2
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二、风险导向审计基本流程 3
(一)初步业务活动 3
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(二)计划审计工作 3
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(三)实施风险评估程序 4
(四)实施进一步审计程序及风险应对 5
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(五)评价审计结果,提出审计结论 8
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三、风险导向审计在财务舞弊审计中的应用 8
(一)万福生科案例背景 8
(二)万福生科案例财务舞弊风险评估 9
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(三)财务舞弊审计方法及应用 11
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