论风险基础审计及其选择与应用-会计学专业论文.docxVIP

摘 摘 要 注聚会诗雾器在葵技犍生涎中，纛l{章无襄《不是整予 耱漤褒羲联鳆撬狳巾。我爨鑫绞复 溶嬲会计师铡瘦殴采约20年发展历程中，t毪感受到了职业风险静蒇胁。尤其魁近终年采， ～系列审计察件的按踵而至，更为我国的注册会计师敲响了警钟。ifjj且随着社会的发展， 没腿会计师赋晒的诉讼恁机犟珏被惩处的风险也将进～步加剧。如何降低或规避审计风险， 豫蛰鑫身豹笈矮成为枣诗歇蛙赛不可毯避瓣一令瑟瑟。斑陵鏊穗审诗捧为～穗遮会菇风险 校会的产物，蒸优越性已被蹲方审计群新诞瞬，餐警}入风陵基确审计模式怒否怒我鞫审计 黻皱麓簸毽选耪? 奉文分嚣部分薄照润鬏送行了搽避。第一蓼努奔缓了窜诗搂式笈袋麴三令主要臻褒， 疆豹在于理解风险基础审计产生的背景；第二部分论述了风险基础甫计理论的拱本内容， 主臻包括审计风险的概念、审计程序及风险评估及分析性测试两种典型的审计方法；第三 部分挺爨了与账顼基础审诗教铡度綦稿审诗摆魄风殓蒸旗审诗的键越蛙；繁圈部分在努毒斤 我戴西嚣窜计横式熬基穗．i：，谂述了在筏灏实施最沧慧獭窜计静必要蛙，著胰不潜角度为 衽藏阂审诗实跤中更好楚馥掰风险綦确帝计提出改进建议。 荧镳嗣；窜诗蹶险风硷基戮窜计选撵与应用 ABSTRACTDuring ABSTRACT During the professional course of CPA，there always have potential risks．Recalling twenty years since our country restored the CPA system we also feel the menace ofrisks．In recent years there were a series of auditing cases，which sounded the tocsin for the auditor of our country． With the social development，the crisis accused and the risk penalized will be further intensified． How to mitigate or avoid those risks?It is a question which don’t he evaded for protecting the professional development of CPA．As a result of catering to the high risk society,the advantage of risk·based auditing have been testified in western auditing profession．But if it is the best choose in our country． This paper divide four paIts to approach this subject．The first part Introduce the course of auditing mode from transaction．based auditing to system·based auditing to risk—based auditing The second part discuss the basic content Of tlle risk—based auditing theory．Which include the definition of audit risk，the steps in a risk-based auditing and audit methods．The third part point out the advantage of risk．based auditing compared with procedures driven auditing．The fourth part analysis the preseut auditing mode in our counting firstly,then discuss the necessity of application．and make suggestions from difierent aspects for the application In our country． Key Words：Audit risk Risk-based auditing Choose and application 论风险基础审计及其选择与应用引 论风险基础审计及其选择与应用 引 言 囊今蹩赛，藏羧笼疆不在，