基于质量功能展开的审计重大错报风险评估研究  

Research on Assessment of Risks of Material Misstatements in Audits Based on Qualitative Function

作　　者：蔺书东 张玲 李义祥 

机构地区：[1]重庆和勤会计师事务所 [2]重庆康华会计师事务所

出　　处：《中国注册会计师》2019年第9期81-83,3,共4页The Chinese Certified Public Accountant

摘　　要：一、引言2006年12月中国注册会计师协会发颁布了一系列执业准则,标志着我国进入现代风险导向审计阶段。现代风险导向审计要求注册会计师通过对被审计单位及其环境的了解,对可能存在重大错报风险的业务领域进行详细的评估,然后在此基础上进行制定审计计划,分配审计资源等工作,从而将审计风险降低至可接受的水平。同时,现代风险导向审计要求风险评估工作应该贯穿于整个审计过程。Though there have been extensive methods to assess the audit risks, the qualitative assessment methods rely too much on the subjective judgments of experts and lack uniform assessment standards, so the robustness and reas on able ness of the assessme nt results n eed to be further investigated;while the quantitative assessment methods rely more on Wall Marking Way, Logistic Regression Identification and Grey Relational Analysis to assess the risks of material misstatements. However, all these methods do not sufficiently take account of the coupling of risk assessme nt in dicators and dema nds. Therefore, on basis of qualitative function, this article puts forwards a risk assessment method in audits, which can comprehensively assess such risks of material misstatements by giving weights to risk assessment indicators and using relative matrices.

关 键 词：现代风险导向审计 重大错报风险 风险评估 质量功能展开 中国注册会计师协会 被审计单位 执业准则 业务领域 

分 类 号：F239.4[经济管理—会计学]