风险导向抑或制度基础?——风险导向审计核心准则的变迁与反思  

Risk Orientation or System Basis?Changes and Reflections on the Core Standards of Risk-oriented Auditing

作　　者：白华[1] 李舒莹 Hua Bai;Shuying Li(Management School of Jinan University,Guangzhou Guangdong 510632,China)

机构地区：[1]暨南大学管理学院,广东广州510632

出　　处：《会计与经济研究》2024年第2期96-109,共14页Accounting and Economics Research

基　　金：广东省教育厅社会科学重大项目(2016WZ004);暨南大学管理学院重点学科建设育题基金资助项目(GY21006)。

摘　　要：理论界一般认为,审计模式的演变经历了账项基础审计、制度基础审计、传统风险导向审计和现代风险导向审计四个阶段,制度基础审计只是其中一个阶段。风险导向审计核心准则的演进过程表明,审计模式虽名称不同,但实质上都是制度基础审计。原因在于,管控合一,组织管理系统就是内部控制系统,内部控制系统是组织中运行的唯一系统。除内部控制系统外,审计无其他对象可审。内部控制系统的运行分为过程和结果。账项基础审计侧重评价控制运行结果。制度基础审计则是先了解和评价控制运行过程,再抽查控制运行结果。传统风险导向审计看似围绕审计风险展开,但徒有虚名,仍是评价控制过程和结果。现代风险导向审计虽采用自上而下的方法,先评价整体层面控制,再评价业务流程层面控制,但评价的依然是内部控制系统。因此,审计模式虽名称各异,但都是制度基础审计在特定环境下的不同表现形式。The academic community holds that the evolution of audit models has progressed through four stages:transaction-based auditing,system-based auditing,traditional risk-oriented auditing,and modern risk-oriented auditing.System-based auditing is just one of these stages.However,the evolution process of the core standards of risk-oriented auditing indicates that although the audit models have different names,they are essentially system-based auditing.The reason is that management and control are integrated,and the organizational management system is the internal control system,which is the only system operating within the organization.Apart from the internal control system,there are no other objects that can be audited.The operation of internal control system is divided into processes and results.Transaction-based auditing focuses on evaluating the control operation results.System-based auditing first understands and evaluates the control operation processes before selectively testing the control operation results.Traditional risk-oriented auditing may seem to implement audit procedure around audit risks,but it is only a facade and still evaluates the control process and results.Although modern riskoriented auditing adopts a top-down approach,evaluating overall level controls first and then evaluating business process level controls,it still evaluates internal control systems.Therefore,although the audit models have different names,they are all different manifestations of system-based auditing in specific contexts.

关 键 词：风险导向审计 制度基础审计 内部控制 内部控制评价 管控融合 

分 类 号：F239.1[经济管理—会计学]