|
In recent years, the dramatic changes in external environment directly affects the design of the system of corporate management and business development , resulting in the customer's business activities accounting firms increasingly complex , more subtle fraud management , audit risk increased significantly. International Auditing Committee and the country were in 2003 and 2006 re- audit amendments significantly strengthened the audit risk management . 近年来,公司外部背景的激变直接影响到公司管理层的制度预设和业务拓宽,以致会计拜某人做师傅务所客户的业务活动益发复杂、管理层的舞弊益发荫蔽,审计风险表面化增加。 Risk management is the ex ante risk prediction and control , is a method of reducing the risk of loss management, including risk identification , risk assessment, risk control and risk transfer and other four aspects . Where: risk identification is to identify the types of risks that may occur or risks in your field ; risk assessment is to identify the various types of risk described quantitatively ; risk control is taken to reduce the risk of loss probability and risk behaviors ; while the transfer of risk is through some legitimate means transferring risk to the insurance company , or through a cooperative approach will be part of the transfer of risk to the partner. Risks in risk management in order to identify the most important, is the first step in risk management , but also the basis of risk management , a direct impact on the risk assessment , risk control, risk transfer accuracy and effectiveness . 风险管理是对风险的事情发生以前预先推测和扼制,是一种减小风险亏损的管理办公,涵盖风险辨别、风险评估、风险扼制惠风险转移等4个环节。 Audit risk audit client's financial statements are free of material misstatement and the CPA published inappropriate audit opinion possibilities. Compared to other categories , the industry risk , the audit risk exists not only to those directly engaged in the audit business CPA cause losses , but also to rely on CPA audit opinion cause losses for investors . If there is transfer of audit risk , or transferred to the audit client , or transferred to the investors in the audit report to be true , but no matter how transfer , the biggest victims eventually investors , which is contrary to the requirements of CPA profession and capital market development needs the . Therefore, the audit risk management should only contain risk identification , risk assessment and risk response , risk transfer is no longer included . 那里面:风险辨别是确认有可能发生的风险类型或风险存在的地方领域;风险评估是对辨别出的各品类型风险施行定量描写;风险扼制是采取减低风险发生几率惠风险亏损的行径;而风险转移则是经过一点正当的手眼将风险转移给保险机构,也可经过合作的形式将局部风险转移给合作同伴。 Auditing Standards of 2006 amendments to the traditional audit risk model have also been integrated into the audit risk model : audit risk = risk of material misstatement × detection risk , which is the risk of material misstatement in the financial statements and the audit before the existence of a material the possibility of misstatements . Audit staff in the specific application and implementation of the model , the first audit is to determine the trustworthiness of business achieved ; followed by the auditors pursuant to deeper understanding of the audited entity and its environment , and always on the integrity of the company's management , with or without fraud fraud motivation to maintain a reasonable job alert capture the potential risks of material misstatement prudent for risk identification, assessment ; finally assessed on the basis of risk of material misstatement take appropriate risk response measures to control the risk to check acceptable level . Thus, the application of the new risk model is more focus on the identification and assessment of risk of material misstatement , and consistently throughout the course of the audit business , directly affect the CPA audit opinion issued by the accuracy . And discussed in this article is to identify the risk of material misstatement on the audit on the basis of identification, assessment of convergence, the choice of assessment methods and application problems . First, identify and assess risks of material misstatement focus The identification of risk of material misstatement CPA audit services group with perception, judgment or classify a large number of ways and audit business-related information for the system to understand and analyze , and understand customer's business activity being audited the potential risks and various losses that may occur , and then judge and identify audit business faces risks of material misstatement and nature and to take advantage of its behavior trends , from the intricacies of the environment to identify the target body facing major risks . Identification of risk of material misstatement the auditor on the one hand can be audited according to the customer's perceptions and experience accumulated over the years combined audit is the audit client 's own internal and external environment changes and other factors to determine ; hand also available through a variety of objective information and the risk of accidents recorded in the qualitative analysis based on the combination of certain quantitative analysis techniques to analyze, summarize and organize . Assessment of the risks of material misstatement at the risk of material misstatement identified based on the analysis and evaluation of the loss stated objectives of the audit business impact , through information obtained from the risk identification and data processing, to obtain the probability of risk consequences , serious extent and size for the selection of the correct response measures provide a basis for risk management decisions . Identified risk of material misstatement focus is to identify the main areas of risk exist or recognized specific risk, and assess key areas to further determine the specific level of risk of material misstatement , coping strategies for the latter to provide specific and more accurate decision-making basis to try to control the audit losses from occurring. Therefore, the risk assessment is also known as risk quantification , it is mainly to solve is to identify key areas of risk of material misstatement level is how much. Second, the fuzzy comprehensive evaluation method of choice Specific audit risk assessment in many ways, common risk factor analysis , fuzzy comprehensive evaluation method, internal control evaluation, audit risk model approach , qualitative risk estimation , risk rate assessment method. Assessment method selection method should not only consider the characteristics , but should also assess and evaluate the target object's type and evaluation methods to address the problem . From the audit perspective, the risk of material misstatement assessment is a dynamic process that needs to be established on the analysis and evaluation of the audited entity , based on the evaluation involves many factors , including subjective and objective factors, the evaluation process showed relatively large ambiguity ; Meanwhile, in determining the level of importance of the relationship between audit risk and audit risk assessment also exist certain degree of ambiguity . Therefore, this paper identifies the audit client in the risk of material misstatement occurred after the field , using fuzzy comprehensive evaluation method identified to assess the risk of material misstatement . Fuzzy comprehensive evaluation method for the evaluation of the object is the diversity of fuzziness, fuzzy math theory and techniques , evaluation object affected fuzzy comprehensive evaluation of a variety of factors , resulting method of assessing results . This method not only took into account all the factors, but also through the weight of the degree of importance of each factor to distinguish , in terms of determining factors, more objective , detailed, qualitative methods to avoid the subjective arbitrariness and abuses greater elasticity and more conducive to the risk judgment accuracy , and can be calculated using a computer , to overcome the shortcomings of the calculation cumbersome . Third, the fuzzy comprehensive evaluation of the general decision-making procedure 1 . Establish evaluation factors Factors represents the i , n represents the number of factors . If the factor is more complex, you can create multi-level factor set . 2 to establish the weight set Weights are evaluated quantitatively different degree of importance assigned each indicator in the overall evaluation of the relative importance is the weights. Evaluation index weights should be fuzzy sets on U , represented by A , that is : A = {a 1 , a 2 , ..., 3 Establish judge set Judgment set is made of various evaluation reviews grades and levels , denoted by V , namely : V = {v 1 , v 4 single factor evaluation All elements of the U respectively obtained fuzzy single factor evaluation matrix R, denoted as R i = {r i1 , industry personnel to judge objects to rate and comment attributed to the corresponding set of vesting a a review of the number as a percentage of the total number of evaluation results of this factor . 5 . Comprehensive Evaluation M (∧, ∨) calculations , we can obtain comprehensive evaluation B = A • R, ie the elements of the matrix between two fuzzy minimum operation: The weight set A, is the i-th row of a i and R-matrix the corresponding row in the i-th comparing each value , whichever is the smaller one as the result of the matrix to compare the value corresponding to the position of the R matrix, a new element , thereby to form a new matrix , and take the new matrix maximum value of each column in matrix B as a fuzzy number in the j , we have: 6 . determining factor in the level of risk of material misstatement calculated by the B and V evaluate the level of risk of material misstatement = BVT. Fourth, the assessment of risks of material misstatement of application examples 1 . Establish evaluation factors , weight sets and reviews set Assessment of the risks of material misstatement in the identification of the ground up is carried out , so the evaluation phase of the evaluation factors , weight sets and reviews set corresponds with the recognition phase ( see Table 1 below ) . Assume the risk of material misstatement identification phase identified key areas as strategic planning changes risk U 2 , its two evaluation indicators are: the development of new products or new services , enter new business areas U 21 , the new premises practice to quantify U V = {90%, 70%, 50%, 30%, 10%}. 2 the single factor evaluation With M (∧, ∨) calculated B = A • R, A = (0.272 7,0.227 3, 0.227 3 , 0.136 4,0.090 9,0.045 4), B = A • R = (0 0.272 7 0.227 3 0.136 4 0) = normalized = 0 0.43 0.36 0.21 0 . 3 Calculate the risk of changes in strategic planning level of risk of material misstatement BVT = 0 0.43 0.36 0.21 0 ( 90% 70% 50% 30 % 10% ) = 0.544 = 54.4% . Through the above the identified risk of material misstatement of the existence of the audit client 's corporate strategic planning to change the field of fuzzy risk assessment , indicating the probability of occurrence of such risks may be 54.5% , assuming the audit team trustworthiness of the estimated 95% that audit risk of 5%, according to the audit risk = risk of material misstatement × detection risk can be calculated from the audit team will need to check the level of risk control in the range of 9.19% (5% ÷ 54.4%), belong to the more low. Thus, the audit staff in developing risk response strategy, it is necessary to consider the case of the implementation of the control test , or need to carry out a wide range of substantive testing . |
 |
|||
| 网站地图 |
