审计风险外文文献翻译最新译文Word文档格式.docx

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原文

TheDiscussionofAuditRiskControl

CEHogan

Abstract

Foranyonemarket,seekingresourcesoptimalconfigurationisitsinternalrequirements,thisrequirementwithcompleteinformationbetweenmarketsubjects,inreality,however,investorsandbyinvestors,creditorsanddebtors,regulatorsandinevitableexistenceofinformationasymmetrybetweentheregulated,auditthegenerationoftheindustryistoeliminatetheinformationasymmetry.Certifiedpublicaccountantstoverifystatementsofthefinancialinformationofforeignenterprisesandotherinformation,thetruthofmarketmainbodywithinformationascloseaspossibletocompleteinformationistheprocessoftheaudit.Sincetheauditconclusioniscertifiedpublicaccountantsinsamplingsurveysonthebasisofthesubjectiveconclusion,usuallycan'

tbe absolutelyperfectinformation,theauditriskandtheauditriskistheaudititselfinherentcannotevadeaquestion.

Keywords:

auditrisk,auditriskmanagementandriskcontrol1Introduction

Auditingprofessiondevelopment,hasbecomeanindispensableorganicpartofmarketeconomy,intheestablishmentandmaintenanceofthecapitalmarketdevelopment,holdsanimportantplaceofaudit,auditofthefinancialmarketishardtoimagine.

Inrecentyears,however,inviewoftheaccountingfirmsandcertifiedpublicaccountantscaseeruptedrepeatedly,mostlawsuitsandhighlitigationofthedamagestothewholeindustrydevelopment.2002oftheAmericanjournalofaccountingstatisticsresultsshowthattheUnitedStatesoverthepast15yearsfortheauditortoaccuselawsuit,farmorethanthewholeindustryoccurredinthe105-yearhistoryofthetotalnumberof['

];

EuropeanErnst&

young,KPMG,deleteandPWCinternationalaccountingfirmsin2007,ayearonlyreceivedcompensationlawsuit,claimamount

morethan$1billioninsix,demandedamountofbetween$350millionto$1billionwith12.

Strengthenresearchofauditriskanditsmanagement,therefore,notonlyrelatestotheinterestsofthesubjectofauditandreputation,andisrelatedtotheconstructionoftheeconomicsystem,isnotonlybeneficialtoaudittheconstructionindustry,promoteaudit,benignandhealthydevelopmentofthecareerbutalsotocontainorblocktheauditriskcausedachainreaction,maketheauditresourcestohaveeconomicbenefitsandsocialbenefitsinthedirectionoftheflow,promotethereasonableallocationofsocialresourcesandsocialstability.

2Literaturereview

In1978,D.H.Roberts（D.H.Robverts）raisestheultimateauditriskmodel,itsmathematicalexpressionis:

theultimateriskinherentriskcontrolriskx2analyticaldetectionriskand（+samplingrisknotsamplingrisk）.In1981,theauditingstandardsboard（AlCPA）standardsof39announcementtheauditsamplingandbroughtforwardanewmodelofauditrisk,thistheoryisthattheaudit.

Risksfromtheanalysisofinherentrisk,controlriskanddetectionriskandtestingoffourriskindetail,including:

inherentriskandcontrolrisktheriskofsignificanterrorinfinancialstatementsandanalyticalexaminationanddetailedtestriskssaidtheriskofsignificanterrorinthefinancialstatementsarenotfound.In1983,theauditingstandardsboard（AICPA）isexplainedintheauditingstandardsno.47"

auditriskandtheimportanceofauditservices"

（sAS47#）oftheauditriskmodelandmadethechanges,therevisedauditmodel:

auditriskinherentrisk2xcheckriskcontrol.Asaresultofthismodelincludesthemainauditriskfactors,andshowsthatthenumberoftherelationshipbetweeneachriskfactor,convenientmeasurement,operabilityandapplicability,andthereforemostauditorganizationandtheinternationalaccountingfirmsareusingthismodel,theindependentauditingstandardsarealsousingthismodel.In2004,theinternationalauditingstandardsarerevisedinSAS47#auditingstandards auditmodelonthebasisofanewauditriskmodelisputforward,itsabstractexpressionis:

theriskofmaterialmisstatementriskinauditrisk=xcheck,thismodeltocontrolriskandinherentriskintocomprehensive

risk,andsaidwiththeriskofmaterialmisstatement.Themodelthatauditriskdependsonthesizeofthematerialmisstatementriskandcheckrisk,certifiedpublicaccountantshallriskassessmentoftheimplementationprocess,evaluationofmaterialmisstatementrisk,andfurthertodesignandimplementauditaccordingtotheresultsoftheassessmentprogram,tocontroltheinspectionrisk,toreduce auditrisktoanacceptablelevel.

Andforsomeinstitutionsandscholars，Auditrisktheoryputforwarditsownviewsisputforwardin1983:

Auditriskinherentriskcontrolriskxx=analyticaldetectionriskandsubstantivetestrisk[6];

t