文档介绍：浅谈风险导向审计
摘要
任何一种新生事物都必然有其产生的原因和背景,新事物取代旧事物是社会发展的必然趋势,是因为其自身强大的生命力和旧事物自身存在的缺陷,接下来介绍风险导向审计这种先进审计理念及其运用要求。进行风险导向审计时需着重解决几个问题:一是进行风险评估时需加强信息库的建设与注册会计师知识结构的不断完善;二是在审计技术方面需要充分运用好分析性程序和辅助审计软件的使用与完善。审计风险是审计本质的核心问题,着重从审计程序上谈谈关于审计风险的控制:了解被审计单位及其环境、以控制测试评估重大错报风险、以实质性测试检查认定层次的重大错报风险。开展风险导向审计的主体是会计师事务所,会计师事务所开展风险导向审计应具备五个基础:会计师事务所的体制基础、会计师事务所的人文基础、会计师事务所的思想基础、会计师事务所和注册会计师的专业基础、注册会计师队伍的实践基础。作为会计师事务所重要组成部分的注册会计师,他们该如何合理规避审计风险,应该从五个层面去着手:理念层面、队伍建设层面、约束机制层面、实施层面、技术层面。
关键词风险导向审计,审计程序,审计风险控制,开展基础
ABSTRACT
Any kind of newly emerging things all inevitably have the reason and the background which it produces, the new thing substitution past event is the social development inevitable trend, is because of its own formidable vitality and the past event own existence flaw, meets down the introduction risk guidance to audit this kind of advanced audit idea and its the utilization request. Carries on when the risk guidance audit must solve several problems emphatically: One, carries on when the risk assessment must strengthen the database the construction and chartered accountant the knowledge structure unceasing consummation; Two, needs fully to utilize the good procedure and the assistance in the audit technology aspect audits the software the use and the consummation. The audit risk is audits essential the core question, chats emphatically from the audit procedure about the audit risk control: The understanding is audited the unit and its the environment, by controls the test appraisal significant wrong newspaper risk, recognizes by the substantive test check the level the significant mistake newspaper risk. The development risk guidance audit main body is the accounting firm, the accounting firm development risk guidance audit should have five foundations: Accounting firm system foundation, accounting firm humanities foundation, accounting firm thought foundation, accounting firm and chartered accountant's specialized foundation, chartered accountant troop's practice foundation. As ac