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[摘要]近年來，我國要求審計界采用風險導向模式的呼聲此起彼伏，但風險導向?qū)徲嬆Ｊ骄烤故欠裾娴倪m合我國的國情呢？本文從風險導向?qū)徲嬆Ｊ疆a(chǎn)生的原因及其局限性作出，進一步探討如何構建適合我國的審計模式�！　�2000年“銀廣夏”事件后，審計職業(yè)界出現(xiàn)了前所未有的誠信危機，顯示公眾與審計職業(yè)界的期看差距已經(jīng)到了不可調(diào)和的地步。究其原因，是由于制度性的缺陷使以往的審計風險都轉(zhuǎn)嫁給了社會公眾，當社會客觀環(huán)境的變化迫使審計師承擔審計風險的時候，危機就爆發(fā)了。因此，如何進步審計質(zhì)量，控制審計風險，就成為了當前審計界普遍關注的焦點。筆者以為，引進風險導向?qū)徲嬂砟�，構建適合我國國情的審計模式，是解決的有效途徑。<STRONG>　　一、風險導向?qū)徲嬆Ｊ疆a(chǎn)生的原因分析</STRONG>　�。ㄒ唬⿲徲嬆繕伺c環(huán)境的變化是風險導向?qū)徲嫯a(chǎn)生的根本原因　　審計最初的目的是查錯防弊，由于當時的被審單位經(jīng)營規(guī)模小、業(yè)務簡單，使具體審查被審單位的各項憑證、賬簿等資料成為可能，從而出現(xiàn)了具體審計模式。隨著經(jīng)濟的，一方面，公司的所有權和經(jīng)營權進一步分離，投資者、經(jīng)營者、債權人等利益相關者都需要經(jīng)過審計的會計信息作為決策依據(jù)；另一方面，公司規(guī)模的日益擴大也使具體審計變得不現(xiàn)實，從而出現(xiàn)了基于兩大報表和公司賬目，運用抽樣技術的賬項基礎審計。但當時審計師主要根據(jù)經(jīng)驗來進行抽樣，具有較大的隨意性和盲目性，很輕易發(fā)生審計失敗。隨后，審計師在實踐中逐步發(fā)現(xiàn)，具有健全有效的內(nèi)部控制，是被審單位會計信息真實可靠的有力保障，根據(jù)內(nèi)部控制評審結果來確定抽樣的重點和范圍，能大大進步審計結果的正確性，進步審計效率，制度基礎審計也就應運而生。然而，由于制度基礎審計過于依靠內(nèi)部控制制度，忽略了其他引發(fā)審計風險的因素。在審計師面對的審計風險和審計風險損失與日俱增的情況下，基于審計風險評價來制定具體審計謀略與計劃的風險導向?qū)徲嬮_始受到重視并在實踐中被運用。　�。ǘ┮�(guī)避審計風險是風險導向?qū)徲嫯a(chǎn)生的直接原因　　審計風險伴隨著審計而產(chǎn)生，包括固有風險、控制風險和檢查風險。但是在制度基礎審計模式下，審計師主要關注內(nèi)部控制系統(tǒng)即控制風險，夸大內(nèi)部控制與審計測試之間的關系，往往忽略了其他風險因素。因此，一旦公司內(nèi)部的治理職員串通舞弊，實現(xiàn)“一條龍造假”，則可以繞過內(nèi)部控制系統(tǒng)，導致審計失敗。所以，彌補制度基礎審計的缺陷，主動控制與規(guī)避審計風險，就成為了風險導向?qū)徲嫯a(chǎn)生的直接原因。風險導向?qū)徲嬐ㄟ^以審計風險評估結果為根據(jù)，制定具體審計謀略，確定審計程序的性質(zhì)、時間和范圍，決定審計證據(jù)的質(zhì)量及數(shù)目，并運用分析性復核、內(nèi)部控制測試、交易和余額的實質(zhì)性測試等基本，將審計程序前推至對客戶環(huán)境、作業(yè)流程和經(jīng)營決策的分析，不斷縮小社會公眾對審計作用的期看差距，力求達到規(guī)避審計風險的目的。<STRONG>　　二、風險導向?qū)徲嫷木窒扌苑治?/STRONG>　　誠然，風險導向?qū)徲嬕膊⒎鞘赖膶徲嬆Ｊ�，我們必須對其局限性有進一步的了解�！　。ㄒ唬╋L險評估出錯會導致審計失敗或?qū)徲嫙o效率。　　審計風險評估是風險導向?qū)徲嫷幕A，貫串審計的整個過程，在審計計劃階段、審計實施階段和審計報告階段都起著舉足輕重的作用。因而，評估結果的正確與否，直接審計質(zhì)量。假如在計劃階段出錯，有可能會接受高風險客戶的委托、簽訂高風險的審計聘約；假如在實施階段出錯，有可能錯誤地確定審計證據(jù)抽取的性質(zhì)、范圍和數(shù)目，執(zhí)行不恰當?shù)膶徲嫵绦蚧蜻z漏高風險的審計領域；假如在報告階段出錯，有可能對以前的審計證據(jù)得出錯誤的審核結果，作出錯誤的審計結論，并出具錯誤的審計報告�！　。ǘ┤狈C合素質(zhì)高的審計師導致實施風險導向?qū)徲嫷男实拖隆　★L險導向?qū)徲嬍菍︼L險進行主動控制的，不僅審查與系統(tǒng)有關的因素，還審查內(nèi)外的各種環(huán)境因素；不僅對會計事項進行個別風險，還對各種環(huán)境因素進行綜合風險分析。這就要求審計師不僅有豐富的執(zhí)業(yè)經(jīng)驗，還要有廣博的行業(yè)知識，對各行各業(yè)的總體情況了如指掌，才能對被審公司的行業(yè)風險和經(jīng)營風險情況作出正確的評估。這種高素質(zhì)人材的相對缺乏，已經(jīng)成為了風險導向?qū)徲嬆Ｊ綇V泛開展的瓶頸。就我國情況來看，大部分注冊會計師都是通過全國同一的五門注冊會計師資格而獲得執(zhí)業(yè)資格的，可以說是具有比較高的執(zhí)業(yè)水平，但也因而缺乏除財務知識以外的其他相關的行業(yè)知識。而且我國的CPA審計行業(yè)方興未艾，執(zhí)業(yè)經(jīng)驗有待積累，并不適宜普遍實行風險導向?qū)徲嬆Ｊ��！　。ㄈ┯邢薜娘L險會引起審計師道德風險　　風險導向?qū)徲嫷哪康木褪强s小公眾對審計作用的期看差距，規(guī)避審計風險，減少審計風險損失。從上來說，只要當審計師以為審計風險達到可以接受的水平，不會導致巨大的審計風險損失，就可以終止審計實施階段并簽發(fā)審計報告了。因此，在法律風險是有限的條件下，就會產(chǎn)生審計師的道德風險題目：當法律風險較高，可能引起較大的審計風險損失時，審計師可能執(zhí)行更具體的審計程序來進步審計質(zhì)量；當法律風險較小，不會引起明顯的審計風險損失時，審計師可能會偷工減料，甚至對被審單位的違規(guī)題目視而不見。返觀我國目前的法律制度，從訴訟資格、訴訟本錢和訴訟收益來看，審計師所承受的法律風險極低，普遍實行風險導向?qū)徲嫊饑乐氐膶徲嫀煹赖嘛L險題目，并導致審計質(zhì)量的下降。<STRONG>　　三、對構造適合我國國情審計模式的理性思考</STRONG>　　上述四種審計模式各有不同的體系和，適用于不同環(huán)境下的審計工作，四者之間的關系并非相互替換，而是互補有無。在公司規(guī)模龐大，事務復雜的情況下，不宜采用具體審計和賬項基礎審計；在公司的內(nèi)部控制不健全的情況下，不宜采用制度基礎審計；在法律風險低下，審計職員綜合素質(zhì)不高的情況下，不宜采用風險導向?qū)徲�。因此，我國目前應該根�?jù)被審單位的不同情況，引進風險導向?qū)徲嬂砟睿`活運用相適應的審計模式或者混合審計模式。　　對于中小型企業(yè)，尤其是小型企業(yè)，由于通常其治理機構簡單、內(nèi)部控制薄弱、會計制度不健全、業(yè)務量未幾、財會職員業(yè)務素質(zhì)欠佳，所以應當采用具體審計或賬項基礎審計，以審查其會計報表的正當性為第一目標，具體審計其賬目和報表，這樣反而比先抽樣后擴大審計范圍的做法更有效率�！　τ诳鐕尽⑸鲜泄�、企業(yè)團體等大中型企業(yè)，由于通常其治理規(guī)范、經(jīng)濟業(yè)務繁雜、內(nèi)部控制比較完善、會計制度遵循公認會計準則，所以應當采用制度基礎審計模式。但是，假如這些大中型企業(yè)的內(nèi)部控制制度比較差，則應該在制度基礎審計的基礎上，加強分析性測試并擴大審計抽樣的范圍�！　⊥瑫r，無論是采用賬項基礎審計模式還是制度基礎審計，都應該同時引進風險導向?qū)徲嬂砟�。審計師將這種理念貫串于整個審計過程，不僅單純依靠賬目報表或者內(nèi)部控制系統(tǒng)，而且自始始終保持專業(yè)懷疑，作出更多專業(yè)判定。通過把風險導向?qū)徲嬛兄鲃涌刂骑L險的理念和方法融進到其他審計模式中，可以使其他審計模式中忽略審計風險的缺陷得到一定程度的彌補，并在實踐中逐步探索有效實現(xiàn)風險導向模式的道路。<STRONG>　　[]</STRONG>　　[1]劉峰，許菲，風險導向型審計。法律風險。審計質(zhì)量──兼論“五大”在我國審計市場的行為[J]，會計，2002，2　　[2]王越豪，審計模式的比較與選擇[J]，注冊會計師，2003，8　　[3]秦榮生，審計風險與風險導向?qū)徲媅J]，當代財經(jīng)，2003，7<script>s("content_relate");</script><p>【對我國構建風險導向?qū)徲嬆Ｊ降睦硇运伎肌肯嚓P文章：</p><p><a 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