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文献出处：C E Hogan. The Discussion of Audit Risk Control [J]. Contemporary Accounting Rearch, 2015, 25(1): 219.
原文
The Discussion of Audit Risk Control
C E Hogan
Abstract
忐忑不安的作文For any one market, eking resources optimal configuration is its internal requirements, this requirement with complete information between market subjects, in reality, however, investors and by investors, creditors and debtors, regulators and inevitable existence of information asymmetry between the regulated, audit the generation of the industry is to eliminate the information asymmetry. Certified public accountants to verify statements of th野炊的作文
e financial information of foreign enterpris and other information, the truth of market main body with information as clo as possible to complete information is the process of the audit. Since the audit conclusion is certified public accountants in sampling surveys on the basis of the subjective conclusion, usually can't be absolutely perfect information, the audit risk and the audit risk is the audit itlf inherent cannot evade a question.
Keywords: audit risk, audit risk management and risk control
1 Introduction
美女性感壁纸Auditing profession development, has become an indispensable organic part of market economy, in the establishment and maintenance of the capital market development, holds an important place of audit, audit of the financial market is hard to imagine.
In recent years, however, in view of the accounting firms and certified public accountants ca erupted repeatedly, most lawsuits and high litigation of the damages to the whole industry development.2002 of the American journal of accounting statistics results show t
hat the United States over the past 15 years for the auditor to accu lawsuit, far more than the whole industry occurred in the 105 - year history of the total number of ['];European Ernst & young, KPMG, delete and PWC international accounting firms in 2007, a year only received compensation lawsuit, claim amount
more than $1 billion in six, demanded amount of between $350 million to $1 billion with 12.他还爱着你
六年级分数应用题Strengthen rearch of audit risk and its management, therefore, not only relates to the interests of the subject of audit and reputation, and is related to the construction of the economic system, is not only beneficial to audit the construction industry, promote audit, benign and healthy development of the career but also to contain or block the audit risk caud a chain reaction, make the audit resources to have economic benefits and social benefits in the direction of the flow, promote the reasonable allocation of social resources and social stability.海的女儿读后感
2 Literature review
In 1978, D.H. Roberts (D.H.R obverts) rais the ultimate audit risk model, its mathematical expression is: the ultimate risk inherent risk control risk x 2 analytical detection risk and (+ sampling risk not sampling risk).In 1981, the auditing standards board (AlCPA) standards of 39 announcement the audit sampling and brought forward a new model of audit risk, this theory is that the audit.
Risks from the analysis of inherent risk, control risk and detection risk and testing of four risk in detail, including: inherent risk and control risk the risk of significant error in financial statements and analytical examination and detailed test risks said the risk of significant error in the financial statements are not found. In 1983, the auditing standards board (AICPA) is explained in the auditing standards no. 47 "audit risk and the importance of audit rvices" (sAS47 #) of the audit risk model and made the changes, the revid audit model: audit risk inherent risk 2 x check risk control. As a result of this model includes the main audit risk factors, and shows that the number of the relationship between each risk factor, convenient measurement, operability and applicability, and therefore most audit organization and the international accounting firms are using this model, the independent
auditing standards are also using this model. In 2004, the international auditing standards are revid in SAS47 # auditing standards audit model on the basis of a new audit risk model is put forward, its abstract expression is: the risk of material misstatement risk in audit risk = x check, this model to control risk and inherent risk into comprehensive
党员对照检查risk, and said with the risk of material misstatement. The model that audit risk depends on the size of the material misstatement risk and check risk, certified public accountant shall risk asssment of the implementation process, evaluation of material misstatement risk, and further to design and implement audit according to the results of the asssment program, to control the inspection risk, to reduce audit risk to an acceptable level.
And for some institutions and scholars，Audit risk theory put forward its own views is put forward in 1983: Audit risk inherent risk control risk x x = analytical detection risk and substantive test risk [6]; the auditing practices board (APC) in 1988, an audit risk model is put forward, namely: audit risk = inherent risk control risk x x x sampling risk. In 1997, Alvin. A. Arenas and James k. loss baker (Alvin a. Arenas and James k. Lob eke) publish
ed monograph in combination with the audit learn A "(Auditing - An integrated Approach) adopted the system foundation audit and the risk-bad audit pattern, on the basis of the risk asssment of the audited units, comprehensive analysis and evaluation of various influence factors of the audited units of economic activity, and according to the quantitative risk level to determine the implementation of the audit scope, focus, and carries on the substantive examination.
