审计实务中控制测试与实质性程序结合的研究.docx

二〇一六年六月摘 要2006年2月15日财政部发布了48项注册会计师审计准则（以下简称“新审计准则”），新审计准则改进了传统的审计风险模型，更加强调了对企业重大错报风险的识别、评估与应对，强调在审计过程的各个环节都应贯穿风险导向审计的理念。完善了我国的审计准则体系，满足了新环境条件下注册会计师的执业需求。由传统的风险评估到现代风险导向审计的转变，有利于正确、全面的认识控制性测试和实质性测试的内在关系,将对注册会计师的审计工作产生全面深刻的影响。在审计实务中,也有利于提高审计工作的质量和效率。面临审计准则的新要求，审计工作业务量的需求，在审计MX股份有限公司的时候我关注到选好控制测试实施的时间、程序和范围可以影响到实质性程序获得证据的工作量和质量。本文正是基于此，浅析探讨在审计过程中，通过控制测试与实质性程序的有效结合运用，来降低审计人员工作量，提高审计工作效果。全文共分为五个部分：第一部分是引言，介绍选题的意义、文章结构安排；第二部分阐述控制测试的运用；第三部分是介绍实质性程序的实施；第四部分论述控制测试和实质性程序结合的理论意义；第五部分论述控制测试和实质性程序在实务中运用如何提高审计质量和效率。关键词：内部控制；控制测试；实质性程序；审计效率Abstract2006 February 15, the Ministry of Finance issued 48 certified public accountants auditing standards (hereinafter referred to as the new auditing standards), new guidelines on the audit work proposed new requirements, provides a new way to control the implementation of the testing and substantive procedures, provide a different direction on the efficiency and effectiveness of the audit.New auditing standards have changed the old mode, before the audit work pay more attention to the substantive procedures to obtain audit evidence, and now pay more attention to logic and what the audit procedures to provide any evidence to reduce duplication of audit work, also pay more attention to the combination of substantive procedures and control testing, more efficient to reduce the workload. This idea transformation aims to elaborate the importance of risk assessment, emphasizing the guiding role of risk. Certified public accountants need to each link, each identified test should pay attention to the risk oriented role, this also means that should pay attention to during the early stage of the audit work of the audited units of understanding and internal control testing.This article is based on this, the analysis of the audit process, how to control the test and substantive procedures, to reduce the workload of the audit staff, improve the effectiveness of the audit work.The full text is divided into five parts: the first part is the introduction, i