煤炭企业中如何面临风险导向审计风险控制

Modern risk-oriented audit refers CPA risk auditee through professional judgment, evaluation Pishendanwei risk control, to determine the remaining risk, perform additional audit procedures will reduce the residual risk to an acceptable level. Applied to the coal company, is the internal audit staff on Pishendanwei full understanding and evaluation of internal control based on the analysis to determine where the risks and risk Pishendanwei extent that audit resources on high-risk audit areas, Risk factors for different conditions, take the appropriate level of audit policy, to strengthen the high-risk point of substantive testing, internal audit residual risk will be reduced to the lowest level.

现代风险导向审计是指CPA通过对被审单位进行风险职业判断，评价被审单位风险控制，确定剩余风险，执行追加审计程序，将剩余风险降低到可接受水平。运用到煤炭企业，就是内部审计人员在对被审单位的内部控制充分了解和评价的基础上，分析、判断被审单位的风险所在及其风险程度，把审计资源集中于高风险的审计领域，针对不同风险因素状况、程度采取相应的审计策略，加强对高风险点的实质性测试，将内部审计剩余风险降低到最低水平

First, the generation of risk-based audit http://www.ukassignment.org/cwgllw/

一、风险导向审计的产生 

Risk-based audit is oriented auditing the accounts and institutional basis for guiding the audit on the basis of evolved. Accounts based audit approach is the initial audit relationship, the main focus on the troubleshooting a variety. Early economic activity for the audit is not very complex small-scale enterprises. Institutional infrastructure audit-oriented audit will mainly focus on the internal control system on each of the control aspects of the review. In this mode, the audit, the audit staff in the first through the audited entity's internal control system test to determine their trustworthiness, and then based on test results further internal control unit being audited accounting statements and other accounting information implementation of audit procedures.

风险导向审计是在账项导向审计和制度基础导向审计的基础上发展而来的。账项导向审计是最初的审计方法关系，主要着眼于查错防弊。适用于审计早期经济业务不很复杂的小规模企业。制度基础导向审计主要将审计的重点放在对内部控制制度各个控制环节的审查上。在这种审计模式下，审计人员首先通过对被审计单位内部控制制度的测试来确定其可信赖程度，而后根据内部控制测试结果进一步对被审计单位的会计报表和其他会计资料实施审计程序。

With the development of a modern market economy, the modern enterprise management increasing scale of operations increasingly complex and diverse. In this case, if only focusing on the audited entity's internal control assessment, it may incorrectly identify key audit areas is not conducive to audit quality; audit risk may also cause loss of control. Thus, the risk-based audit audit in bridging the widening gap between the expectations of the social factors emerged.

Second, risk-based audit characteristics and trends

(A) the characteristics of risk-based audit

1 grasp the macro audit risk. Risk-based audit work achieved by the internal control testing center to shift the risk assessment, risk assessment determines the auditors need to focus on high-risk audit areas and key audit projects, audit the allocation of resources, the nature and quantity of audit evidence. In the risk assessment process, risk-oriented audit more attention to macroeconomic factors, such as: the industry in which the audited entity status, the legal environment and regulatory environment, and other external factors, the nature of the audited entity, the objectives of the audited entity, strategies and related business risks.

(2) extensive use of analytical procedures. Risk assessment from risk-based audit to final audit findings can be applied to determine the analytical procedures. When using analytical procedures more effective than the details of the test levels of inspection will identify risks to acceptable levels, the analysis procedure can be used as substantive procedures. Analysis procedures can be used in the study the relationship between financial data can also be used in the study of the financial data and non-financial data relationships. Extensive use of analytical procedures are better able to find a single being audited

 

Bit of material misstatement, improve audit efficiency.

3 expand the connotation of audit evidence, focus on extrinsic evidence. Audit evidence includes understanding the entity and its environment obtained evidence, including the audited entity's financial statements in accordance with the information contained in the accounting records and other information. Additional information, including from inside or outside the audited entity's accounting records to obtain information outside; audit staff through inquiry, observation and inspection audit procedures to obtain information as well as their preparation or acquisition can be a reasonable inference to draw conclusions information. These have expanded the audit evidence connotations. From the external auditors need to obtain evidence to prove the appropriateness of the risk assessment results. In addition, the auditors expect management to provide evidence to prove fraud is clearly unrealistic, and enterprises through the general staff, suppliers and vendors and other aspects of communication extrinsic evidence obtained is an important way to obtain clues .

(Two) risk-based audit in China's development trend

1 risk-based audit environment adapted to the needs of the modern market economy. High level of economic uncertainty in the market so that people's expectations of the audit continues to improve, while the risk-based audit is to adapt to increasing public expectations of the audit requirements and developed, will reduce audit risk to an acceptable level in order to meet the public's requirements.

(2) risk-oriented audit meet diverse requirements of modern audit objectives. Risk-based audit of the audited entity will be placed in a large economic environment, the use of three-dimensional theory of observation to determine the impact of business risk factors, from the enterprise's industry conditions, regulatory environment, business objectives, strategic planning and management , business processes and other aspects of internal and external audits to assess the level of risk analysis, the risk of the audited entity operating implanted into its risk assessment to go, and throughout the whole process of the audit, the audit process and thus put the emphasis In the assessment of audit risk, the audit by the audit procedures to reduce the risk to an acceptable level audit staff.

3 is a risk-based audit existing audit resources be reallocated. Through the use of audit risk model, the systematic analysis of audit risk assessment in order to make the appropriate audit policy, risk assessment and audit procedures will be closely linked, which will also be able to audit resources appropriately allocated to high-risk areas, to improve audit quality and efficiency.

4 Audit of the legal system constantly improve and perfect for the application of risk-based audit basis. "People's Republic of Certified Public Accountants Law" was promulgated, accounting standards and guidelines for the implementation of such constructed Chinese practice auditing standards.

5 The development of human resources audit risk-based audit provides assurance personnel. Formal institutions of the auditing profession academic education, in-service training of auditors, CPAs and auditors examination system. These measures are for our audit profession application of risk-based audit provides assurance and technical support personnel.