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现行风险导向审计实务对于风险的识别和评估仍局限于内部控制了解、测试,缺乏可行的量化规则和数据支持;分析程序采用的预期值仍依赖审计人员的主观职业判断。标准作业数据模型按照标准作业成本理论建立反映被审计单位真实情况的“标准作业数据”用来验证待审财务报表信息数据,通过查找、分析二者差异原因来识别、评估重大错报风险;同时“标准作业数据”也可用作预期值用作分析程序,基本上可以解决风险导向审计实务中缺乏风险量化模型和分析程序预期值量化规则之不足。
The current risk-based audit practice is still limited to the understanding and testing of internal risks and the lack of feasible quantitative rules and data support for the risk identification and assessment. The expected value adopted by the analysis program still depends on the auditor’s subjective professional judgment. Standard operating data model According to the standard operating cost theory to establish the actual situation of the audited entity “standard operating data ” is used to verify the data of the pending financial statements information, by identifying and analyzing the reasons for the difference between the two to identify and assess the risk of material misstatement At the same time, “standard job data” can also be used as expected value as the analysis program, which can basically solve the problem of lack of quantitative models of risk in risk-oriented audit practice and analysis of quantification rules of expected value of the program.