论现代风险导向下审计风险的控制.doc

文档介绍：浙江财经成教学院
毕业论文
题目论现代风险导向下审计风险的控制
教学点温州
专业财务会计
姓名
学号 DC101004
指导教师________________
2012年 3 月 20 日
论现代风险导向下审计风险的控制
摘要
在传统风险导向审计阶段,管理舞弊欺诈案件层出不穷,社会公众认为花费大量金钱却得不到满意的服务,审计期望差距愈拉愈大,注册会计师面临着很大的诉讼压力。本文主要围绕现代风险导向审计风险的控制进行展开。首先阐述现代风险导向审计的产生及含义、特点和组成风险导向审计的两个要素:重大错报风险及检查风险,接着着重探讨重大错报风险的影响因素、识别程序以及控制手段,然后分析现代风险导向审计模型中检查风险控制与传统风险导向下的对比优势,最后讨论实施现代风险导向审计的现实困难,并提出相关建议。
关键词现代风险导向;重大错报风险;控制
THE CONTROL OF AUDIT RISK UNDER THE MODERN RISK-BASED
ABSTRACT
In the traditional risk-based audit stage, the management of fraud cases one after another, munity has to spend a lot of money that was not satisfied with the service, the audit expectations gap the more pull the bigger the CPA faced considerable pressure on the proceedings. This paper mainly focus on the modern risk-based audit risk controls start. Start by describing the emergence of modern risk-based audit and the meaning, characteristics position of the risk-based audit of two elements: the risk of material misstatement and inspection of risks, and then focusing on the factors affecting the risk of material misstatement, identifying procedures and controls, and analysis of modern Risk-based audit model, risk control and inspection under the traditional risk-parison of advantages, final discussion and implementation of modern risk-based audit of the practical difficulties, and make relevant mendations.
KEY WORDS modern risk-based;risk of material misstatement;control of risk
毕业论文提纲(目录)
中文摘要 I
英文摘要 II
前言 1
1现代风险导向审计模式的概述 2
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2重大错报风险的控制 6
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3检查风险的控制 10
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4实施现代风险导向审计的现实困难及相关建议 12