基于重大錯報(bào)風(fēng)險的現(xiàn)代審計(jì)模型應(yīng)用研究.pdf

1、蘭州理工大學(xué)碩士學(xué)位論文基于重大錯報(bào)風(fēng)險的現(xiàn)代審計(jì)模型應(yīng)用研究姓名：李西媛申請學(xué)位級別：碩士專業(yè)：會計(jì)學(xué)指導(dǎo)教師：王翠琳20090424ABSTPACTSincetheeconomicenvironmentismorecomplexdaybydaytheenterprisebankruptcyriskandthefinancialreportfraudriskareincreasingconstantlytheauditriskwhic

2、hCPAfacedisgrowingWhichhasproposedtheseverechallengefortheaccountingfirmtocontroltheauditriskAtthesaInetime，thetraditionalauditriskmodelinpracticeisconfrontedwithsomeproblems，suchastheconnotationofinherentrisksandcontrol

3、risksoverlapping，theproblemofmanagementfraud，whichacceleratesthenewmodelofexplorationTheInternationalAuditAssuranceStandardBoard(IAASB)andChineseInstitutionofCertifiedPublicAccountanthasdeterminedtodescribethetraditional

4、auditriskmodel，namelyauditrisk=theriskofmaterialmisstatementriskxinspectionriskTheauditingriskstandardhascarriedonJanuary1，2007，buttheresearchislimitedtotheframeoftraditionalriskmodel，guidelinesforinternationalanddomesti

5、capplicationofthemodelprovidessimplecontent，thelackofsystematicquantitativemethodofthemisstatementoftheidentification，evaluate，replytherefore，themosturgentquestionneededtosolveistohowtocorrectlyunderstandandapplythemodel

6、intheauditpracticeFirst，onthefoundationoftheformerscholars’research，thethesisbeginsfromintroducingthebasicconceptframeoftraditionalandmodernauditingriskmodel，andcompareswithdisfigurementofthetraditionalandmodernone，andan

7、alyzesthesuperiorityofthemodernauditriskmodelSecond，forhelpingtheauditorsusethemodelcorrectlyinworking，accordingtotherequestofauditingstandards，thethesissetupaprocessfortheaccountingfirmsTheprocesscanidentifythekeyareaso

8、friskwherepossiblerisksofmaterialmisstatementexist，evaluatethelevelofinspectionrisk，taketheappreciatemeasuresandcarryonmoresubstantiveproceduresItenablesCPAtofindeffectivelyoperationalrisksandfraudrisks，theauditrisktoana