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论文编号：	2436
作者编号：	2220080660
上传时间：	2010/6/14 14:54:44
中文题目：	现代风险导向审计在商业银行审计中的应用研究
英文题目：	The Application Research on the Modern Risk-Oriented Audit in Commercial Banks
指导老师：	张继勋
中文关键字：	风险导向审计,商业银行,审计风险
英文关键字：	risk-oriented audit,commercial bank,auditing risk
中文摘要：	上世纪末本世纪初，国内外爆发了一系列的财务丑闻。国内爆出“东方电子”、“郑百文”、“银广夏”等上市公司舞弊的审计丑闻案，美国的“安然”、“世界通讯公司”、“施乐公司”等事件震惊业内外，这一系列审计失败事件在给投资人带来沉重损失的同时，也给审计职业敲响了警钟，在全世界引起了强烈的反应。人们对注册会计师的专业素质及职业道德提出了广泛的质疑。现代风险导向审计理论及其应用的研究己成为国内外审计理论界与实务界广为关注的前沿课题。2003 年国际审计与鉴证准则理事会（IAASB）颁布了新风险准则，以推动风险导向审计的变革。2005年9月“现代风险导向审计论坛”在上海国家会计学院召开，深入探讨了现代风险导向审计的产生、发展过程，以及其在实际运用中的实施方法和可能遇到的问题，这次论坛对我国实行现代风险导向审计及“风险审计准则”的制定与实施有着积极的借鉴与指导意义，也是社会经济发展的必然要求。 由于银行属于高风险行业，社会影响面巨大，信息需求者众多，基于这样的思考，本文对现代风险导向审计在商业银行审计中的应用进行比较系统而有意义的研究。首先，本文肯定了现代风险导向审计模式的应用，并简要介绍了国内外的研究成果及学术观点；其次，介绍了审计模式的发展历程：账项基础审计、制度基础审计和现代风险导向审计，阐明了风险导向审计出现的背景与必然性；再次，研究了商业银行的主要特征以及面临的主要风险，结合银行特点描述了现代风险导向审计在商业银行审计中应用的特殊性；第四章是本文的主要贡献所在，即通过商业银行审计中的应用案例，结合现代风险导向审计理念及模型，针对被审计单位设计了相应的审计流程，在流程实施过程中通过风险评估寻找到被审计单位风险点，确定审计重点，根据获取的审计证据验证得出的审计结论；最后，结合我国的实际情况，阐述了在商业银行审计中遇到的困难和问题提出了改进建议及措施，并总结归纳出通过对现代风险导向审计在商业银行审计中的应用研究得出的结论。
英文摘要：	In last turn of 20th century, a series of big financial scandals have broken out consecutively at home and abroad. The intensive outbreak of big scale of financial fraud scandals such as “Dongfangdianzi”, “Zhangbaiwen”, “Yinguangxia” in China, “Enron”, “WorldCom”, “Xerox” etc. in USA, which has caused a big loss in investors’ investment and alarmed the auditing profession, is unprecedented and has great impact on all circles of the world. There are widely rising doubts about professional quality and ethics of certified public accountants (CPA). So the theoretical and practical researches of risk-oriented audit have being taken as the leading subject. In order to push a big chance of risk-oriented audit, International Auditing and assurance Standards Board (IAASB) had announced a new version of risk criteria in 2003. In September 2005, a “modern risk-oriented audit forum” was held in National Accounting Institute in ShangHai. During this forum, people deeply discussed the initiation, growth, practical using methods, and possible problems in the risk-oriented audit, which has a positive impact on the risk-oriented audit and the formation of the “risk-oriented auditing principle”. Owing to the high-risk, big impact on society and high demanding on information of banking, this thesis makes a systemic and effective research on the risk-oriented audit on commercial bank audit. Firstly, this thesis proves the usage of the risk-oriented audit and introduces the theoretical research in this field. Secondly, this thesis introduces the background of the risk-oriented audit, including: accounting number-based audit, system-based audit and modern risk-oriented audit. It also explains the background and certainty of birth of the risk-oriented audit. Thirdly, this thesis makes a research on main character and risk of commercial bank. According to the Characteristics of the banking, this thesis also depicts the specificity of the risk-oriented audit on commercial bank audit. In the fourth chapter, by specific examples in the commercial bank audit, comparing with the ideas and models of the risk-oriented audit, this thesis designs a specific audit process on the audit units. In the practical process, this thesis uses the risk-oriented audit to check the risk points, finds key points, and gives the audit conclusion according to the audit evidences at last. Finally, in combination of real situation in our country, this thesis explains the difficulties and problems in the commercial bank audit, gives some suggestions and makes some conclusions.
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