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论文编号：	655
作者编号：	2120061976
上传时间：	2008/6/20 10:27:59
中文题目：	审计风险与审计意见的相关性研究
英文题目：	The relevance betweem audit ri
指导老师：	鲍国明
中文关键字：	审计风险 审计意见 审计风险模型
英文关键字：	Audit risk Audit opinion Aud
中文摘要：	审计意见是审计研究的一个重要领域，迄今，主要的研究方向是基于审计意见的影响因素这一角度展开的，主要目标是建立审计意见预测模型，研究侧重于去寻找与审计意见类型相关的变量因素，而没有关注影响因素之间的结构性问题。审计意见本质上是一种风险决策行为，是审计师对各种风险因素进行思量评价权衡的结果，通过比较不同类型风险因素对审计意见的影响差异能够检验现行的各种经济制度的综合运行效果，这是仅仅对审计意见类型进行预测研究无法实现的。按照财政部的要求，自2007年1月1日起，我国境内的所有会计师事务所都施行新审计准则，该准则最重要的特征就是使用了现代审计风险模型。因此，结合新的审计风险理论，探求出审计风险和审计意见的相关性具有很大的现实意义。 本文以我国2004——2006年证券市场为研究背景，以新的审计风险理论为基础将影响审计意见的具体风险因素划分为认定层次风险因素和财务报表层次风险因素，以新审计准则为依据对非标准审计意见进行了内容分析，进而对具体的风险因素进行了整合，构建了适合我国制度背景的审计意见模型，并且实证检验了不同类型的风险因素对审计意见的影响差异。 通过实证研究，本文主要得出以下结论：（1）不同类型的风险因素在审计师决定是否出具非标准审计意见时的重要性程度有着明显的差异，认定层次风险是出具非标准审计意见最主要的影响因素，财务报表层次风险的影响相对较弱；（2）认定层次风险对两类不同性质的非标准审计意见均存在显著影响；财务报表层次风险对持续经营非标准审计意见影响不显著，而对非持续经营非标准审计意见有显著的影响；（3）各类型风险因素对两类不同性质的非标准审计意见的影响存在明显差异，这意味着区分不同性质的审计意见类型建立审计意见预测模型更为合理。
英文摘要：	The audit opinion is an auditing research important domain. Until now, the main research direction is based on the factors influencing audit opinion. The main objective is the establishment of audit opinion prediction model. These researches stress in seek with the variables related to audit opinion instead of the constitutive property between the factors. Audit opinion is essentially a risk decision. It is the result of the consideration and evaluation of various risk factors by the auditors. We can examine the effects of the present economic system by comparing the varying impact of different types of risk factors on audit opinion. It can not be achieved just by researching on the factors influencing audit opinion. In accordance with the requirements of the Ministry of Finance, all accountant firms in china have implemented new audit standards whose most important feature is the use of modern audit risk model since January 1, 2007. So it has lots of practical significance that we explore the relevance between audit risk and audit opinion. The research background of the article is the securities market of china from 2004 to 2006. The risk factors influencing audit opinion are classified into two types as recognized level and financial statements level based on the latest audit risk theory in the article. The article analyses the content of non-standard audit opinion based on new audit standards, then integrates the specific risk factors and constructs an audit opinion model suitable for China. The empirical part of the article tests the varying impact of different types of risk factors on audit opinion. Through empirical research, the article has drawn three conclusions. First, different types of risk factors play different roles on the process that auditors decide whether to issue non-standard audit opinion. Comparing to risk factors on financial statements level, those on recognized level are more important. Second, risk factors on recognized level obviously affect both two different types of non-standard audit opinion. But risk factors on financial statements level only affect non-standard audit opinion under non-continuing operations. Third, because different types of risk factors play different roles on the process that auditors decide whether to issue non-standard audit opinion, it is more reasonable that we distinguish different types of audit opinion while establishing audit opinion prediction model.
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