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论文编号：	6248
作者编号：	2220110259
上传时间：	2014/6/6 12:33:52
中文题目：	现代风险导向审计在IPO审计中的应用研究现代风险导向审计在IPO审计中的应用研究
英文题目：	Applied Research of Risk-based Audit in IPO Audit:Based on T Company
指导老师：	张继勋
中文关键字：	制造业；现代风险导向审计；IPO审计
英文关键字：	manufacturing industry; risk-based strategic-systems audit; IPO audit
中文摘要：	随着经济的发展，传统审计方式已经很难发挥其应有的作用，尤其是自二十一世纪以来，很多著名的跨国企业纷纷出现了财务造假丑闻，一时间“财务舞弊”、“财务欺诈”成为了社会上广为流传的话题，这也促使证券监管机构和其他政府部门加强了监管力度,出台了一系列监管措施。注册会计师界为了应对由于上市公司经营风险而带来的审计风险，除了加强职业道德教育，重塑社会公众信任形象外，同时也在不断改进审计方法，现代风险导向审计应运而生。本文对现代风险导向审计在首次公开发行审计（以下简称IPO审计）中的应用进行比较深入、系统地研究。首先，本文提出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IPO审计的主要特征以及面临的主要风险，描述了现代风险导向审计在IPO审计中应用的特殊性；第三章主要介绍了IPO审计的应用案例，这部分将现代风险导向审计理念及审计风险模型结合起来，针对被审计单位—T公司设计了相应的审计流程，在流程实施过程中通过风险评估为着眼点，确定审计重点性领域，根据获取的审计证据最终得出审计结论；最后，结合我国的实际情况，总结了现代风险导向审计在IPO审计中的应用，并阐述了IPO审计存在的缺陷并提出了改进措施。
英文摘要：	It is very difficult for the traditional audit approach to play its due role with the economic development. Financial fraud scandals have emerged in many well-known multinational companies, and financial fraud has been the focus of the public during the twenty-first century, such that the securities regulatory authorities have enhanced supervision, and they have issued many regulatory countermeasures. The CPA profession has made some investigations of audit risk in response to audit risk derived from operating risk of listed company, other than improving the professional ethics level and building the public trust image. Meanwhile, they have continued to improve the audit procedures, and then modern risk-based audit has been generated as a result. The study makes a thorough and systematic investigation of the application of modern risk-based audit in IPO audit. Firstly, the study introduces the application of modern risk-based audit mode and outlines the domestic and overseas research results and opinions on modern-based risk audit; secondly, this paper introduces the development process of various audit modes, and illustrates the background and necessity of risk-based audit; thirdly, the study investigates the major characteristics of IPO audit and major risks exposed to IPO audit, then describes the particularity of modern risk-based audit’s application in IPO audit; the forth chapter introduces a IPO audit case, and combines the modern risk-based audit concept and audit risk model. After that, the study designs related audit process, and focus on risk assessment in the audit process, based on which, determines material audit domain, and makes the ultimate audit conclusions according to audit evidences; finally, based on the actual facts in China, the study sums up the application of modern risk-based in IPO audit, and illustrates the deficiencies and improvement measures in IPO audit.
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