摘 要
风险导向审计作为一种现代审计方法，旨在通过全面评估企业潜在风险，提高审计效率和效果。它强调在审计过程中以风险为导向，通过识别、评估和控制风险，来确保审计工作的针对性和准确性。风险导向审计的特点在于其全面性、系统性和风险导向性。它要求审计人员在审计前对企业进行全面的风险评估，并根据评估结果制定审计计划和策略。实施流程包括风险识别与评估阶段、审计计划与测试阶段、审计报告与反馈阶段，确保审计工作的有序进行。在财务舞弊的防范和应对中，风险导向审计发挥着重要作用。通过风险评估与确定风险点，审计人员能够准确识别潜在的财务舞弊风险；通过关注财务指标的合理性和检查内部控制的有效性，审计人员能够及时发现和纠正财务舞弊行为；通过评估风险管理体系，审计人员能够为企业提供改进建议，降低舞弊风险。然而，风险导向审计在应用中也面临一些挑战。政策法规不完善、审计资源有限、审计人员素质要求高以及企业内部控制严格等因素都可能影响审计工作的顺利进行。为应对这些挑战，需要完善审计法律法规、优化资源配置、加强审计人员培训，并关注企业内部控制的薄弱环节，以确保风险导向审计的有效实施。风险导向审计在财务舞弊防范中具有重要意义，但也需要不断完善和应对挑战，以提高审计工作的质量和效率。
关键词：风险导向；财务舞弊；应用研究
Abstract
Risk oriented auditing, as a modern auditing method, aims to improve auditing efficiency and effectiveness by comprehensively evaluating potential risks of enterprises. It emphasizes a risk oriented approach in the audit process, ensuring the pertinence and accuracy of audit work by identifying, evaluating, and controlling risks. The characteristics of risk oriented auditing lie in its comprehensiveness, systematicity, and risk orientation. It requires auditors to conduct a comprehensive risk assessment of the enterprise before the audit, and develop audit plans and strategies based on the assessment results. The implementation process includes the risk identification and evaluation stage, audit plan and testing stage, audit report and feedback stage, to ensure the orderly progress of audit work. Risk oriented auditing plays an important role in preventing and responding to financial fraud. By conducting risk assessment and identifying risk points, auditors can accurately identify potential financial fraud risks; By paying attention to the rationality of financial indicators and checking the effectiveness of internal controls, auditors can promptly detect and correct financial fraud behavior; By evaluating the risk management system, auditors can provide improvement suggestions for enterprises and reduce the risk of fraud. However, risk oriented auditing also faces some challenges in its application. Imperfect policies and regulations, limited audit resources, high requirements for the quality of auditors, and strict internal controls of enterprises may all affect the smooth progress of audit work. To address these challenges, it is necessary to improve audit laws and regulations, optimize resource allocation, strengthen training for auditors, and pay attention to weak links in internal control of enterprises to ensure the effective implementation of risk oriented auditing. Risk oriented auditing is of great significance in preventing financial fraud, but it also requires continuous improvement and response to challenges to improve the quality and efficiency of auditing work.
Keywords: Risk oriented; Financial fraud; application research
目录
摘 要 I
Abstract II
第1章 绪论 1
1.1 研究背景及意义 1
1.2 研究目的及内容 1
1.3 国内外研究现状 2
第2章 风险导向审计概述 3
2.1 风险导向审计的定义 3
2.2 风险导向审计的特点 3
2.3 风险导向审计的实施流程 4
2.3.1 风险识别与评估阶段 4
2.3.2 审计计划与测试阶段 4
2.3.3 审计报告与反馈阶段 5
第3章 风险导向审计在财务舞弊中的应用 6
3.1 风险评估与确定风险点 6
3.2 关注财务指标的合理性 6
3.3 检查内部控制的有效性 6
3.4 评估风险管理体系 7
第4章 风险导向审计在应用中面临的挑战 8
4.1 政策法规不完善 8
4.2 审计资源有限 8
4.3 审计人员素质要求高 8
4.4 企业内部控制严格 9
第5章 风险导向审计应用中的应对策略 10
5.1 完善审计法律法规 10
5.2 优化资源配置 10
5.3 加强审计人员培训 10
5.4 关注企业内部控制的薄弱环节 11
结 论 12
参考文献 13
