杨娟霞论文.docVIP

摘 要 近年来，随着世界范围内经济技术的发展，企业之间的竞争加剧，经营管理的不确定性持续增加，从而导致企业面临巨大的经营风险。经济环境的发展使得注册会计师在审计中面临更高的要求，注册会计师审计的诉讼案件频繁发生。因此，注册会计师不得不面临一个两难的窘境：一方面，企业规模的扩大，为规避审计风险，注册会计师不得不投入更大的人力物力；另一方面，会计师事务所之间激烈的竞争导致审计收费不断降低。注册会计师必须同时兼顾，提高审计工作的效率与效果。本文在对分析性程序基本理论进行阐述的基础上，结合2010年新出台的注册会计师执业准则，深入探讨分析性程序的基本理论和应用问题。现代风险导向审计的引入，在降低审计风险、发现并揭露管理层财务舞弊、提高审计效率、增强会计信息的可信性等方面发挥了重要作用。 本文分四大部分，首先从分析型程序及现代风险导向审计的概念及特征入手,给人一个总体的概括；然后谈到了分析性程序在现代风险导向审计中的重要性；接着，文章讲到了分析性程序在现代风险导向审计过程中的具体运用，通过列举出了运用分析性程序时应考虑的因素及可使用的方法和比率，进行实证分析。接着文章从分析性程序在风险评估程序中的运用，分析性程序在实质性程序中的运用，分析性程序在总体复核阶段的运用三个方面对这一问题做了进一步的阐释。最后文章从分析性程序的局限性及改进建议对全文作了总结。 关键词：分析性程序 现代风险导向审计 运用 Abstract In recent years，with the developments of technology and economy in the whole word， more and more intense competition between companies，the enterprises are faced with enormous business risk and uncertainly．Thus，the development of the economic environment make the audit of certified public accountants faced higher requirements．So the audit lawsuit of the Certified Public Accountant occur frequently．Certified public accountants have to face a dilemma．on the one hand，with The expansion of the scale of the enterprise，In order to dodge the audit risk， Certified public accountants have to put into more manpower．On the other hand，the fierce competition between Public accounting firm lead to the audit charge ceaseless decreasing．Certified public accountants must be taken into account at the same time in order to improve the audit efficiency and effect. In this paper， author combined the new certified public accountant professional standards on the introduction of at 2010， on the basis of elaborating the basic theory of analysis program and probes into the basic theory and analysis program application problems deeply． The introduction of modern risk-oriented audit In reducing the audit risk，finding and exposing management financial fraud， improving audit efficiency，increasing the credibility of the accounting information Etc played an important part． This paper points