审计风险准则分析  

Analysis of the Audit Risk Standards

作　　者：张红英[1] 张锋 

机构地区：[1]浙江财经学院会计学院,浙江杭州310018 [2]上海普华永道会计师事务所,上海200000

出　　处：《财会通讯（学术版）》2008年第1期50-54,共5页Communication of Finance and Accounting

摘　　要：本文认为,新审计风险准则通过修订审计风险模型,强调从宏观上了解被审计单位及其环境(包括内部控制),以充分识别和评估会计报表重大错报风险,针对评估的重大错报风险设计和实施控制测试和实质性程序,最终通过控制检查风险来达到降低审计风险的目的。审计风险准则将对注册会计师更好地评估重大错报风险,改进审计程序,提高审计质量,降低审计风险起到重大作用,并对注册会计师执业产生重大的影响。This paper considers that the new Audit Risk Standards amended the audit risk model to emphasis on the understanding of the entity and its environment, including internal controls, in order to identify and assess the risk of material misstatement of financial statements. And then it designs and performs control tests and substantial procedures through the assessed risk of material misstatement. Finally, it reduces the audit risk by controlling the inspection risk. Audit Risk Standards will be better to assess the risk of material misstatement, improve auditing procedures, enhance audit quality and reduce the audit risk. Meanwhile, there will be also a significant impact on many aspects of the CPA industry.

关 键 词：审计风险准则 风险导向 重大错报风险 风险评估 审计证据 

分 类 号：F239.22[经济管理—会计学]