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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