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1、The basic reason of auditing riskWith the establishment of market economy system, the audit in the maintenance of market economic order, an increasingly prominent role, peoples understanding and awareness of the audit more profound at the same time more and more high expectations of the audit, resul
2、ting audit responsibilities and audit risk also become larger. Certified Public Accountants (hereinafter referred to cPA) as a statutory social audit practitioners, the increasing concern of the community, responsibility and role is also growing. In the new situation, how to prevent audit risk, audi
3、t risk to quantitative analysis to enhance the overall level of audit work before us has become an important issue. False accounting information in China is full of market circumstances, the auditor should not only perform the duties of social identification, but also to cooperate with the audited o
4、bject, the pursuit of certain economic interests, but also the difficulties facing a claim at any time, is the so-called CPA industry dilemma.Therefore, CPA in the law, professional ethics and self-interest continue to maintain a balance between the breaking point of balance, for balance. Is also un
5、deniable that China has a lot of CPAs audit, audit risk is too high there is a direct impact on the quality of Chinas CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2001 organizations in 16 annual financial statements of listed companies qualified a
6、ccounting firm audit completed in 2001 into line quality audit services to inspect. During the inspection, the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed companies involved in the audit investigation, inspection found that 14 accounting
7、 firm issued false and 23 were seriously The audit report, resulting in false 7.143 billion yuan of financial accounting information, involving 41 certified public accountants.Moreover, audit risk also exists in the world, Enron Enron case theres four issues (use of special purpose entities over-est
8、imated profit, underestimated liabilities; through the air hanging notes receivable, overvalued assets and shareholder equity; through limited partnership, push for profits: using partnership networks, self-dealing, suspected of concealing large losses) since the independence of the audit firm Anda
9、debt is not enough, the same auditing firm Arthur Andersen created the risk.Also has “the world to pass the event”, “the silver broad summer event”, “the East electron event” and so on, has promulgated chartered accountant the audit risk universality. How to strengthen the audit risk the management,
10、 the active control and di evades the audit risk, raises to the audit quality, remoulds chartered accountant the fair social image, becomes each Accounting firm and jobholders urgent matter and may not the shift responsibility. Before the county, the academic match is mostly the qualitative analysis
11、 expectation audit risk, the inherent risk, the control risk and the detection risk. Not the special theory frame or the guide provide the assessment method for these risks, middle the actual audit work is first according to the profession custom determination expectation audit risk, then the subjec
12、tive determination inherent risk and the control risk, have not acted according to each to audit units actual situation to determine it has the expectation audit risk, expected the audit risk the Therefore, quantitative study to determine desired audit risk, inherent risk, control risk and detection
13、 risk approach, and through overall audit risk and comparing the desired audit risk is whether the audit Gongzuo, developed at such a one kind of audit risk assessment methods for reducing audit risk level, to improve the quality of audit work has important theoretical and practical significance.Res
14、earch paradigm and research methods from the point of view, audit risk study is divided into three categories: (1) Auditing and Management in the logical framework of the law or regulations of the use of theoretical study and discuss the interpretation of the audit objectives, audit environment, aud
15、it responsibilities, the audit method and the relationship between audit risk; (2) Experimental and field studies in Auditing, psychology, behavioral science and sociology of the logical framework. Analysis of the impact of audit risk factors and control methods; (3) with empirical research methods
16、in law and economics within the logical framework to discuss the institutional environment, audit risk and audit, the relationship between market structure. Internal audit risk of the past, the main use of more standard, experimental research, field research, and the relative lack of empirical resea
17、rch.The more complex the object of the audit, the audit of the contents of the more extensive and more difficult for the audit, audit the greater the risk. Reliance on the audit opinion to improve and expand the scope of audit opinions, audit risk is formed by one of the reasons. Modern economic lif
18、e, people have the reliability of financial statements provide information on the growing importance of accounting statement users want to improve through the audit the reliability of accounting information in order to reduce the decision risk, therefore, their views on the audit has become increasi
19、ngly dependent. And the impact of the scope of the audit opinion is also growing, reliance on the audit opinion can be more and more people, once they suffer losses in the market requires that there be compensation from the auditor to audit risk increases.Also, the internal audit unit was and extern
20、al economic environment is the formation of audit risk factors. These internal and external economic environment will impact on enterprise risk management, audit risk and thus affect noon.(1) audit risk form of subjective reasons.First, the auditors experience and ability to directly led to the form
21、ation of audit risk. As the Audit object content of the complexity and breadth of the audit, audit opinion and peoples dependence on increasing community on the auditors to make professional judgments, required audit must therefore have good experience and a higher judge ability, experience and abil
22、ity, but always limited, inevitably express the error in the audit process the audit opinion, the formation of audit risk.Second, the audit staff are not strong enough sense of responsibility, failing to maintain proper professional caution is also the reason for the formation of audit risk. Auditin
23、g standards requires not only the audit staff with technical expertise, should also have a strong sense of responsibility in the audit process to maintain due professional care attitude. If the auditors responsibility is poor, work hard, work will cause many unnecessary mistakes, so have been able t
24、o find the problem can not be found in time. If the auditors did not keep their professional and cautious attitude, will make the audit process should be not carried out, resulting in the generation of audit risk.(2) the reasons for the audit method itself.The auditors use the modern auditing method
25、 itself has the flaw is also the substantial clause which the audit risk forms. The modern auditing method takes seriously to reduce the audit cost, emphasized the audit cost and audit risks balanced, uses the auditing routine take allows to be possible to have certain audit risk as a premise, and t
26、he sampling audit method and the analytical reexamine the method the application penetration in the entire audit risk. Therefore the audit result has certain error inevitably.审计风险的形成基本原因随着市场经济体制的确立，审计在维护市场经济秩序方面的作用越来越突出，人们对审计的理解和认识越来越深刻，同时对审计的期望值越来越高，致使审计责任和审计风险也随之加大。注册会计师(以下简称cPA)作为法定社会审计从业人员，其越来越引
27、起社会的关注，责任和作用也越来越大。在新的形势下如何防范审计风险，如何定量分析审计风险，从而提高审计工作的整体水平己成为摆在我们面前的一个重要的课题。在中国目前虚假会计信息充斥市场的情况下，审计人员既要履行社会鉴证的职责，又要同被审计对象进行合作，追求一定的经济利益，还要面临随时被索赔的困境，正所谓CPA行业进退维谷。因此，CPA在法律、职业道德规范和自身利益之间不断地保持平衡点，打破平衡点，寻求平衡点。同样不可否认，中国目前CPA的审计问题不少，存在的审计风险太大，直接影响了中国CPA的执业质量、国际声誉和生存基础。国家审计署2001年组织对16家具有上市公司年度会计报表审计资格的会计师事务
28、所2001年完成的审计业务质量迸行了检查。在检查中，有关部门共抽查了上述会计师事务所出具的32份审计报告，并对21份审计报告所涉及的上市公司进行了审计调查，检查发现有14家会计事务所出具了23份严重失实的审计报告，造成财务会计信息虚假7143亿元，涉及41名注册会计师。不仅如此，审计风险在世界范围内同样存在，安然事件中安然公司存在的四个问题(利用“特别目的实体”高估利润、低估负债；通过空挂应收票据，高估资产和股东权益；通过有限合伙企业，搡作利润：利用合伙企业网络组织，自我交易，涉嫌隐瞒巨额损失)由于安达债事务所审计的独立性不够，同样造成了安达信事务所的审计风险。还有“世通事件”、“银广夏事件”
29、，“东方电子事件”等，都揭示了注册会计师审计风险的普遍性。如何加强审计风险的管理，有效控制和觌避审计风险，提离审计质量，重塑注册会计师公正的社会形象，成为每一个会计师事务所和从业人员的当务之急和不可推卸责任。县前学术赛大都是定性的分析期望审计风险、固有风险、控制风险和检查风险。没有专门的理论框架或指南为这些风险提供评价方法，在实际的审计工作当中都是先根据行业习惯确定期望审计风险，然后主观的确定固有风险和控制风险，并没有根据每个被审计单位的实际情况确定它具有的期望审计风险，期望审计风险的确定带有严重的习惯性，对固有风险和控制风险的确定也凭个人的主观判断。因此研究定量确定期望审计风险、固有风险，控
30、制风险和检查风险的方法，并通过总体审计风险与期望审计风险的比较来决定是否终止审计工作，制定出这样的一种审计风险的评价方法对降低审计风险水平、提高审计工作质量具有重要的理论价值和实际意义。从研究范式与研究方法来看，审计风险研究主要分为三类：(1)在审计学与管理学的逻辑框架内采用理论演绎法或规范研究讨论审计目标、审计环境、审计责任、审计方法与审计风险之间的关系；(2)以实验研究与实地研究的方法在审计学、心理学、行为科学与社会学的逻辑框架内。分析审计风险的影响因素与控制方法；(3)用经验研究的方法在法与经济学的逻辑框架内，讨论制度环境、审计风险与审计市场结构之问的关系。以往国内审计风险的研究主要采用
31、规范研究较多，实验研究、实地研究以及经验研究相对欠缺。审计风险形成的原因原因很多，归纳起来主要有以下几个方面：(1)审计风险形成的客观原因。审计风险形成的直接原因是审计所处的法律环境。审计活动是社会经济活动的一个组成部分，必然要受法律的约束。法律在赋予审计职业鉴证权利的同时，也要求承担着相应的责任。审计人员对其工作失误。不能不承担法律责任的风险。现代审计对象的复杂性和审计内容的广泛性，是审计风险产生的另一个客观原因。随着社会经济的发展。企业规模的目益扩大，产生经营过程越来越复杂；与此相适应的会计信息系统业越来越复杂，出现错误的可能性也大大增加。而且审计范围也呈逐渐扩大的趋势，审计范围扩大到今天
32、，已远远超过了传统审计，增加了许多不确定的因素。审计的对象越复杂，审计的内容越广泛，审计的难度就越大，审计的风险就越大。对审计意见的依赖程度提高和审计意见的影响范围扩大，也是审计风险形成的原因之一。现代经济生活中人们对会计报表提供信息的可靠性日益重视，会计报表使用者希望通过审计提高会计信息的可靠性，以降低决策风险，因此，他们对审计意见的依赖程度越来越强。而且审计意见的影响范围也越来越大，依赖审计意见的人越来越多可，一旦他们在市场中遭受损失就要求从审计人员那里得到补偿，使审计风险随之增大。另外，被审计单位的内部和外部的经济环境也是形成审计风险的因素。这些内外部经济环境会对企业的经营风险产生影响，
33、从而影晌审计风险。(2)审计风险形成的主观原因。首先，审计人员的经验和能力直接导致了审计风险的形成。由于审计对象的复杂性和审计内容的广泛性，以及人们对审计意见的依赖程度越来越高，社会上对审计人员做出专业判断，因此要求审计人员必须具有丰富的经验和较高的判断能力，可是经验和能力总是有限的，不可避免地会在审计过程中发表错误审计意见，形成审计风险。其次，审计人员的工作责任心不够强，没有保持应有的职业谨慎态度也是形成审计风险的原因。审计准则不仅要求审计人员具有专业技术能力，还应有较强的工作责任心，在审计过程中保持应有的职业谨慎态度。如果审计人员责任心差，工作马马虎虎，会给工作造成许多不必要的差错，使本来
34、能够发现的问题不能及时发现。如果审计人员没有保持应有的职业谨慎态度，就会使本应进行的审计程序没有进行，导致审计风险的产生。(3)审计方法本身的原因。审计人员所采用的现代审计方法本身存在着缺陷也是审计风险形成的重要原因。现代审计方法十分重视降低审计成本，强调审计成本与审计风险的平衡，所采用的审计程序以允许可有一定的审计风险为前提，并且抽样审计方法和分析性复核方法的应用贯穿于整个审计风险。因而审计的结果必然带有一定的误差。内部资料请勿外传9JWKffwvG#tYM*Jg&6a*CZ7H$dq8KqqfHVZFedswSyXTy#&QA9wkxFyeQ!djs#XuyUP2kNXpRWXmA&UE9
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