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<script type="text/javascript">s("title_top");</script> <h1 class="title">談風(fēng)險導(dǎo)向?qū)徲嬛蟹治龀绦虻膶嵤?/h1> <div id="5vajrimf" class="info"> <span id="5vajrimf" class="time">時間：2023-03-20 22:10:48 </span> <span id="5vajrimf" class="sm_after_time"></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/biyelunwen/fanwen/shenji/" title="審計畢業(yè)論文">審計畢業(yè)論文</a></span> <span id="5vajrimf" class="source"><a target="_blank" href="http://m.1-jiu.com/usr/login.html" title="我要投稿">我要投稿</a></span> </div> <script type="text/javascript">s("content_top");</script> <div id="5vajrimf" class="content"> <div id="5vajrimf" class="excellent_articles_box"> <ul> <li id="5vajrimf" class="excellent_articles_title">相關(guān)推薦</li> </ul> </div> <p>談風(fēng)險導(dǎo)向?qū)徲嬛蟹治龀绦虻膶嵤?/p> 內(nèi)容摘要：分析程序是風(fēng)險導(dǎo)向?qū)徲嫷囊豁椫匾獙徲嫵绦�，本文結(jié)合審計準(zhǔn)則探討了風(fēng)險導(dǎo)向?qū)徲嬛械姆治龀绦颍赋鲎詴嫀熢陲L(fēng)險導(dǎo)向?qū)徲嬛袘?yīng)從戰(zhàn)略分析、會計分析與財務(wù)分析等方面實施分析程序，以達到降低審計風(fēng)險、提高審計效率與保證審計質(zhì)量的目的。 <BR>　　關(guān)鍵詞：注冊會計師風(fēng)險導(dǎo)向?qū)徲?分析程序 <BR>　　 <BR>　　于2007年開始實施的中國注冊會計師審計準(zhǔn)則貫徹了風(fēng)險導(dǎo)向?qū)徲嫷闹笇?dǎo)思想，標(biāo)志著風(fēng)險導(dǎo)向?qū)徲嬕言谧詴嫀煂徲嬛姓綄嵤ｏL(fēng)險導(dǎo)向?qū)徲嫹浅Ｖ匾暦治龀绦虻倪\用，因此本文結(jié)合注冊會計師審計準(zhǔn)則探討如何在風(fēng)險導(dǎo)向?qū)徲嬛袘?yīng)用分析程序。 <BR>　　 <BR>　　分析程序在風(fēng)險導(dǎo)向?qū)徲嬛械牡匚?<BR>　　 <BR>　　風(fēng)險導(dǎo)向?qū)徲嬐ㄟ^綜合評估經(jīng)營風(fēng)險，充分識別和評估財務(wù)報表的重大錯報風(fēng)險以確定實質(zhì)性程序的范圍、時間和程序。其優(yōu)點在于將審計的重心前移到風(fēng)險評估，從而有利于提高審計效率、保證審計效果。分析程序是風(fēng)險導(dǎo)向?qū)徲嫷囊环N重要審計程序，它是指注冊會計師通過研究不同財務(wù)數(shù)據(jù)之間以及財務(wù)數(shù)據(jù)與非財務(wù)數(shù)據(jù)之間的內(nèi)在聯(lián)系，并對發(fā)現(xiàn)的與其他相關(guān)信息不一致或與預(yù)期數(shù)據(jù)嚴(yán)重偏離、較大波動和異常數(shù)據(jù)關(guān)系進行調(diào)查和分析，以對財務(wù)信息做出評價的程序。分析程序既可用作風(fēng)險評估程序和實質(zhì)性程序，也可用來對財務(wù)報表進行總體復(fù)核，是注冊會計師在審計中的一項基本工具。 <BR>　　 <BR>　　風(fēng)險導(dǎo)向?qū)徲嬛蟹治龀绦虻男再|(zhì) <BR>　　 <BR>　　運用分析程序的目的在于通過研究不同財務(wù)數(shù)據(jù)之間以及財務(wù)數(shù)據(jù)與非財務(wù)數(shù)據(jù)之間的內(nèi)在聯(lián)系，對財務(wù)信息做出評價。其實施對于注冊會計師了解被審計單位及其環(huán)境、識別高風(fēng)險領(lǐng)域、發(fā)現(xiàn)異常項目及審計線索具有顯著作用。完整的分析程序一般包括以下步驟：選擇適當(dāng)?shù)臄?shù)據(jù)關(guān)系；對數(shù)據(jù)關(guān)系進行分析；識別異常的數(shù)據(jù)關(guān)系或波動；調(diào)查異常數(shù)據(jù)關(guān)系或波動；得出結(jié)論。 <BR>　　風(fēng)險導(dǎo)向?qū)徲嬛械姆治龀绦虿辉賰H僅是為了幫助確定其他審計程序的性質(zhì)、時間和范圍，更重要的是要有利于注冊會計師執(zhí)行風(fēng)險評估程序，進一步了解被審計單位的業(yè)務(wù)情況，評估企業(yè)戰(zhàn)略與經(jīng)營活動，確認(rèn)資料間的異常關(guān)系和意外波動以便識別異常的交易或事項，發(fā)現(xiàn)潛在錯報風(fēng)險領(lǐng)域以及對財務(wù)報表和審計產(chǎn)生影響的金額、比率和趨勢，從而達到確定重點審計領(lǐng)域和事項，以較低的成本實現(xiàn)審計目標(biāo)，有效揭露被審計單位財務(wù)報表重大錯報或漏報的目的。 <BR>　　 <BR>　　分析程序在風(fēng)險導(dǎo)向?qū)徲嬛械木唧w實施 <BR>　　 <BR>　　注冊會計師審計的目標(biāo)是對財務(wù)報表的合法性與公允性發(fā)表審計意見，但財務(wù)報表只是企業(yè)經(jīng)營活動結(jié)果的體現(xiàn)。風(fēng)險導(dǎo)向?qū)徲嫃娬{(diào)對企業(yè)戰(zhàn)略風(fēng)險、經(jīng)營風(fēng)險以及重大錯報風(fēng)險的評估，要求對包括非財務(wù)信息在內(nèi)的信息進行全面評估。在實施分析程序時，不僅僅分析比率或趨勢的財務(wù)數(shù)據(jù)之間的關(guān)系，還要分析不同財務(wù)數(shù)據(jù)、財務(wù)數(shù)據(jù)與非財務(wù)數(shù)據(jù)、非財務(wù)數(shù)據(jù)之間的內(nèi)在關(guān)系以評價財務(wù)信息是否正常，是否存在財務(wù)信息與其他信息不一致或財務(wù)信息與預(yù)期數(shù)據(jù)嚴(yán)重偏離的波動和關(guān)系。同時，充分借鑒現(xiàn)代管理方法，注冊會計師通常把戰(zhàn)略分析、會計分析、財務(wù)分析等分析工具運用到風(fēng)險評估之中，這就使得風(fēng)險評估更合理、有效和可靠。 <BR>　�。ㄒ唬⿷�(zhàn)略分析 <BR>　　風(fēng)險導(dǎo)向?qū)徲嬛械姆治龀绦蛞詰?zhàn)略分析為邏輯出發(fā)點，其實質(zhì)在于通過對被審計單位所在行業(yè)的分析，明確企業(yè)地位及應(yīng)采取的競爭戰(zhàn)略，以權(quán)衡收益與風(fēng)險，了解與掌握企業(yè)的發(fā)展現(xiàn)狀與潛力，特別是在企業(yè)價值創(chuàng)造或盈利能力方面的現(xiàn)狀與潛力。通過戰(zhàn)略分析，注冊會計師能深入了解被審計單位的經(jīng)營狀況和經(jīng)濟環(huán)境，辨認(rèn)影響企業(yè)盈利狀況的主要因素和主要風(fēng)險，從而評估企業(yè)當(dāng)前業(yè)績的可靠性并對未來業(yè)績做出合理預(yù)測，為后續(xù)會計分析和財務(wù)分析奠定基礎(chǔ)。戰(zhàn)略分析一般包括行業(yè)分析、競爭策略分析。注冊會計師對被審計單位的行業(yè)分析涉及行業(yè)特征分析、行業(yè)生命周期分析、行業(yè)獲利能力分析與核心競爭能力分析；競爭策略分析包含波特競爭戰(zhàn)略分析、SWOT分析、價值鏈分析、PEST分析等。<BR>　�。ǘ⿻嫹治� <BR>　　通過戰(zhàn)略分析，注冊會計師可以深入了解被審計單位所處的行業(yè)特征和自身的競爭策略，而這些因素將決定被審計單位的成功要素和所面臨的主要風(fēng)險。因此，財務(wù)報表反映這些關(guān)鍵成功要素和風(fēng)險的項目就應(yīng)當(dāng)成為會計分析的重點。會計分析目的在于評價被審計單位會計所反映的財務(wù)狀況與經(jīng)營成果的真實程度。通過會計分析，可以對會計政策與估計、會計方法、信息披露做出評價，揭示會計信息的質(zhì)量，修正會計數(shù)據(jù)，為財務(wù)分析奠定基礎(chǔ)。進行會計分析時，注冊會計師應(yīng)辨認(rèn)關(guān)鍵會計政策，評估會計政策彈性，評價會計策略，評價信息披露質(zhì)量以及識別危險信號。 <BR>　�。ㄈ┴攧�(wù)分析 <BR>　　除了進行會計分析外，注冊會計師還應(yīng)重點關(guān)注被審計單位的關(guān)鍵賬戶余額、趨勢和財務(wù)比率關(guān)系等，以期形成一個合理的預(yù)期。此時可以使用不同的財務(wù)分析方法，包括從簡單的比較到使用高級統(tǒng)計技術(shù)的復(fù)雜分析。注冊會計師通常采用趨勢分析法、比率分析法、合理性測試法與回歸分析等分析方法。例如注冊會計師通常會對被審計單位流動性比率、資產(chǎn)管理比率、負(fù)債比率、盈利能力比率與生產(chǎn)能力比率等財務(wù)比率進行測算，籍以評價被審計單位財務(wù)狀況和經(jīng)營成果。　　風(fēng)險導(dǎo)向?qū)徲嬛袑嵤┓治龀绦驊?yīng)注意的問題 <BR>　　 <BR>　　盡管分析程序能夠幫助注冊會計師提高審計效率，但如果運用不當(dāng)則可能會形成錯誤的審計結(jié)論，因此注冊會計師應(yīng)充分考慮以下問題，以使分析程序更好地發(fā)揮作用。 <BR>　�。ㄒ唬┓治龀绦螂y以得到精確的結(jié)論 <BR>　　分析程序的結(jié)論是一種對被檢查事項總體上的合理判斷，它無法給出被檢查事項的準(zhǔn)確結(jié)果，分析結(jié)論能否直接作為實質(zhì)性程序階段的審計證據(jù)還存在分歧。因而對于一些性質(zhì)重要、檢查風(fēng)險較高的項目，注冊會計師就不能只是機械地執(zhí)行分析程序，而必須結(jié)合檢查、函證等其他審計程序取得直接證據(jù)對分析程序的結(jié)果加以驗證。 <BR>　�。ǘ┎荒軆H依賴分析程序的結(jié)果得出審計結(jié)論 <BR>　　分析程序獲取的大多為間接證據(jù)，注冊會計師對財務(wù)報表整體發(fā)表審計意見時，僅靠分析程序的結(jié)果還不夠，還要借助于對各類交易、賬戶余額、列報的細(xì)節(jié)測試進行更加細(xì)致和深入的審查，以獲得說服力更強的直接證據(jù)。所以從審計過程整體來看，注冊會計師不能僅僅依賴分析程序，而忽略細(xì)節(jié)測試的作用。 <BR>　　（三）考慮分析程序存在的風(fēng)險 <BR>　　當(dāng)注冊會計師將分析程序運用于審查各類交易、賬戶余額、列報的認(rèn)定時，要研究不同財務(wù)數(shù)據(jù)之間以及財務(wù)數(shù)據(jù)與非財務(wù)數(shù)據(jù)之間的內(nèi)在關(guān)系，如果數(shù)據(jù)之間不存在穩(wěn)定的可預(yù)期關(guān)系，注冊會計師將無法運用分析程序，而只能考慮利用檢查、函證等其他審計程序收集充分、適當(dāng)?shù)淖C據(jù)，作為發(fā)表審計意見的合理基礎(chǔ)。 <BR>　�。ㄋ模┳詴嫀煹哪芰εc經(jīng)驗 <BR>　　運用分析程序需要大量的職業(yè)判斷和專門知識，因此對注冊會計師提出了更高的要求。首先，注冊會計師要熟練運用分析程序，就要盡可能的了解和掌握行業(yè)知識；其次，執(zhí)行分析程序要求執(zhí)業(yè)注冊會計師具有更高的職業(yè)判斷能力；最后，運用分析程序要求注冊會計師具有較好的數(shù)學(xué)知識和統(tǒng)計知識，并能掌握建模分析的能力。 <BR>　　綜上所述，分析程序是風(fēng)險導(dǎo)向?qū)徲嫷幕緦徲嫵绦�，是注冊會計師合理運用職業(yè)判斷的充分體現(xiàn)。通過分析程序，注冊會計師不但可以了解被審計單位情況、識別重大錯報領(lǐng)域，將財務(wù)報表審計風(fēng)險降低至可接受的低水平，檢查財務(wù)報表是否存在重大錯報，還可以將分析程序直接用來收集證實各類交易、賬戶余額、列報認(rèn)定的審計證據(jù)，最終達到降低審計成本、保證執(zhí)業(yè)質(zhì)量、提高審計效率的目的。 <BR>　　 <BR>　　參考文獻： <BR>　　1.劉明輝.高級審計理論與實務(wù)[M].東北財經(jīng)大學(xué)出版社，2006 <BR>　　2.黃世忠.財務(wù)報表分析[M].中國財政經(jīng)濟出版社，2007 <BR>　　3.黃季紅.<a target="_blank" 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