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传统审计实务建立在传统审计风险模型基础上,注册会计师往往忽视从宏观层面把握财务报表存在的重大错报风险,不能发现由于企业内部控制失效导致的财务报表重大错报风险,存在很大缺陷,很容易因受到蒙蔽和欺骗而导致审计失败。新执业准则的一个显著特点就是充分体现了风险导向审计理念,要求注册会计师把审计视角扩展到内部控制以外,包括宏观经济形势、行业状况、监管环境等方面,实施相应的风险评估程序,从而使得审计工作有的放矢,审计资源得到合理配置,审计效果和效率得以提高。因此,按照风险导向审计理念开展审计工作,必须认清当前经济形势及其影响,审时度势,积极应对,以确保审计质量。
The traditional audit practice is based on the traditional audit risk model. CPA often neglects to grasp the risk of material misstatement of the financial statements from the macro level, and can not find the risk of material misstatement of the financial statements due to the failure of internal control of the enterprise, It is easy to cause the audit to fail because of being deceived and deceived. A notable feature of the new practice guidelines is that it fully embodies the concept of risk-oriented auditing and requires CPAs to extend the audit perspective beyond internal control, including the macroeconomic situation, industry conditions and regulatory environment, and implement corresponding risk assessment procedures so that The audit work is targeted, the audit resources are properly allocated, the audit effectiveness and efficiency can be improved. Therefore, in accordance with the concept of risk-oriented audit to carry out the audit work, we must clearly understand the current economic situation and its impact, review the situation, and actively respond to ensure the quality of audit.