审计风险外文文献翻译最新译文

文献出处：C E Hogan. The Discussion of Audit Risk Control [J]. Contemporary Accounting Research, 2015, 25(1): 219.

原文

The Discussion of Audit Risk Control

C E Hogan

Abstract

For any one market, seeking resources optimal configuration is its internal requirements, this requirement with complete information between market subjects, in reality, however, investors and by investors, creditors and debtors, regulators and inevitable existence of information asymmetry between the regulated, audit the generation of the industry is to eliminate the information asymmetry. Certified public accountants to verify statements of the financial information of foreign enterprises and other information, the truth of market main body with information as close as possible to complete information is the process of the audit. Since the audit conclusion is certified public accountants in sampling surveys on the basis of the subjective conclusion, usually can't be absolutely perfect information, the audit risk and the audit risk is the audit itself inherent cannot evade a question.

Keywords: audit risk, audit risk management and risk control

1 Introduction

Auditing profession development, has become an indispensable organic part of market economy, in the establishment and maintenance of the capital market development, holds an important place of audit, audit of the financial market is hard to imagine.

In recent years, however, in view of the accounting firms and certified public accountants case erupted repeatedly, most lawsuits and high litigation of the damages to the whole industry development.2002 of the American journal of accounting statistics results show that the United States over the past 15 years for the auditor to accuse lawsuit, far more than the whole industry occurred in the 105 - year history of the total number of ['];European Ernst & young, KPMG, delete and PWC international accounting firms in 2007, a year only received compensation lawsuit, claim amount

more than $1 billion in six, demanded amount of between $350 million to $1 billion with 12.

Strengthen research of audit risk and its management, therefore, not only relates to the interests of the subject of audit and reputation, and is related to the construction of the economic system, is not only beneficial to audit the construction industry, promote audit, benign and healthy development of the career but also to contain or block the audit risk caused a chain reaction, make the audit resources to have economic benefits and social benefits in the direction of the flow, promote the reasonable allocation of social resources and social stability.

2 Literature review

In 1978, D.H. Roberts (D.H.R obverts) raises the ultimate audit risk model, its mathematical expression is: the ultimate risk inherent risk control risk x 2 analytical detection risk and (+ sampling risk not sampling risk).In 1981, the auditing standards board (AlCPA) standards of 39 announcement the audit sampling and brought forward a new model of audit risk, this theory is that the audit.

Risks from the analysis of inherent risk, control risk and detection risk and testing of four risk in detail, including: inherent risk and control risk the risk of significant error in financial statements and analytical examination and detailed test risks said the risk of significant error in the financial statements are not found. In 1983, the auditing standards board (AICPA) is explained in the auditing standards no. 47 "audit risk and the importance of audit services" (sAS47 #) of the audit risk model and made the changes, the revised audit model: audit risk inherent risk 2 x check risk control. As a result of this model includes the main audit risk factors, and shows that the number of the relationship between each risk factor, convenient measurement, operability and applicability, and therefore most audit organization and the international accounting firms are using this model, the independent auditing standards are also using this model. In 2004, the international auditing standards are revised in SAS47 # auditing standards audit model on the basis of a new audit risk model is put forward, its abstract expression is: the risk of material misstatement risk in audit risk = x check, this model to control risk and inherent risk into comprehensive

risk, and said with the risk of material misstatement. The model that audit risk depends on the size of the material misstatement risk and check risk, certified public accountant shall risk assessment of the implementation process, evaluation of material misstatement risk, and further to design and implement audit according to the results of the assessment program, to control the inspection risk, to reduce audit risk to an acceptable level.

And for some institutions and scholars，Audit risk theory put forward its own views is put forward in 1983: Audit risk inherent risk control risk x x = analytical detection risk and substantive test risk [6]; the auditing practices board (APC) in 1988, an audit risk model is put forward, namely: audit risk = inherent risk control risk x x x sampling risk. In 1997, Alvin. A. Arenas and James k. loss baker (Alvin a. Arenas and James k. Lob eke) published monograph in combination with the audit learn A "(Auditing - An integrated Approach) adopted the system foundation audit and the risk-based audit pattern, on the basis of the risk assessment of the audited units, comprehensive analysis and evaluation of various influence factors of the audited units of economic activity, and according to the quantitative risk level to determine the implementation of the audit scope, focus, and carries on the substantive examination.

3 Audit risk management and control

3.1 Audit project management and control

Entrusted by the audit stage, first of all should carefully choose the auditees. Industry, the development level of industry correlation and macro-economic conditions, the types of industry market information such as help auditors on the current operating situation of the customer to make a preliminary judgment, and thus to initial positioning its risk. Customer’s own information focus should examine its management level, management level and sustainable management ability and senior management personnel quality, and so on and so forth. Auditors take special attention in the understanding of the unusual move, especially in the audit of listed company, any signs of abnormal behavior will have its exposed, namely risk signal. Between the auditor and the client if there is a related party relationship will affect the

independence of the audit, therefore when determining accepting new clients to avoid this kind of relationship to weaken the independence of certified public accountants. In commissioned phase can be a new customer list to inform law firm of professional auditors.

Implementation stage of the audit specific controlled by implementation and business substantive testing phase and implementation detailed analytical testing and balance testing phase two phases, this stage guided by the audit plan, audit risk control oriented, to obtain audit evidence as the basic goals, the establishment of the internal control system of the audited units first and abide by the conditions for conformance test, according to the test results revised audit plan; And then to substantive testing of accounting report project data, evaluation and appraisal according to the test result.

Way to achieve the goal of certified public accountants audit is the implementation of audit procedures, and the result is to achieve the goal of the audit through the audit report to reflect. Audit report reflects the client's final request, also reflect the quality of audit work to accomplish the task, and is also the judgement of the audited matters and conclusion. Therefore audit report stage is to audit the project quality and degree of risk control, the last part of the project risk control.

3.2 Audit industry risk management and control

A sound system of laws and regulations is the audit laws is the basic measures to guard against auditing risk. Audit theory system must have a tight inner logic, to become a mature discipline and guide audit practice. Revised auditing standards as the core of the audit standard system, pay attention to the improvement on the application of audit risk model, perfect the risk-oriented audit on the implementation of the specific procedures of specific methods, such as the evaluation of internal control system, the control test and confirm the audit sampling method, test phase use expectation level of audit risk, inherent risk, control risk and detection risk and legal responsibility audit litigation risk and evaluation method, etc., for the auditor in practice to establish a normative and principled technical guidance system, enables the auditor's practice to rules-based and laws.

An institute of certified public accountants should give full play to the function of its industry association, to further promote the improvement of the industry standards, strengthen supervision, to establish credit rating, filing system, peer review and experience exchange. In addition, an institute of certified public accountants shall promote the legislation and building rules and regulations, work, and take some measures to protect the lawful rights and interests of a member of the association. To explore in practice, summarize the experience on the basis of the audit work must be formulated in compliance with standards and guidelines as soon as possible, the audit procedures, content, clerical, language use and so on shall be clearly stipulated; Strengthen the constraints supervision mechanism, establish and perfect the relevant regulations of the peer review and the system.

3.3 Audit environment risk management and control

The audit environment is constantly changing. Industrial society to information society and the transformation of the knowledge economy era, the progressive realization of economic globalization, the modern enterprise system gradually introduced, further improving the corporate governance structure, information technology is widely applied in the audit practice, etc. Play an important role in the audit environment, is the auditor's quality and skills, social expectations and requirements for the audit, the development of related disciplines and so on.

For the improvement of the audit environment and reform, not the auditing profession or an institute of certified public accountants can be achieved, it needs the joint efforts of the whole society, such as the correct understanding of the auditing profession widespread public, to reduce the audit expectation gap; To improve the standardization of the capital market operations and the transparency of information disclosure; Perfect the construction of accounting legal system, etc.

4 Conclusions

Audit is to monitor the development of social economy, the important aspect of optimizing the allocation of resources, the development of capital market prosperity and stability is particularly important. Audit risk management throughout all aspects of the audit activities, throughout the audit activities. Public accounting firms and

certified public accountants as the main body of the audit risk management, especially must pay attention to in the daily audit practice and strengthen the audit risk management, they need to improve its own, perfect the causes of audit risk, and thus achieve the control of the audit risk more effectively.

译文

对审计风险控制的探讨

C E Hogan

摘要

对于任何一个市场而言,寻求资源的最优配置都是其内在要求,这要求市场主体之间具备完全信息,然而现实中,投资者与被投资者、债权人与债务人、监管者与被监管者之间必然存在信息的不对称,审计这一行业的产生就是为了消除这种信息的不对称。注册会计师验证企业对外报送的财务信息和其他信息的真实性,使市场主体具备的信息尽可能接近完全信息的过程就是审计。由于审计结论是注册会计师在抽样调查的基础上得出的主观结论,通常情况下不可能是绝对完全信息,审计的风险由此而产生。可以说,审计风险是审计本身与生俱来无法规避的一个问题。

关键词：审计风险,审计风险管理,风险控制

1引言

审计行业发展至今,已经成为市场经济不可或缺的有机组成部分,在建立和维护资本市场的发展上,审计有着举足轻重的地位,没有审计的金融市场是难以想象的。

然而近年来,针对会计师事务所和注册会计师的诉讼案频频爆发,不断缠身的官司和高额的诉讼赔偿费用使整个行业发展都受到了严重困扰。2002年美国《会计杂志》的统计结果表明,美国在过去15年中针对审计人员的控告诉讼案,远远超过整个行业105年历史中所发生的总数['];欧洲的安永国际、毕马威、德勤和普华永道等会计师事务所仅在2007年一年中,收到的损害赔偿诉讼中,索要金额超过10亿美元的有6项,索要金额在3.5亿美元到10亿美元间的有12项。

因此,加强审计风险的研究及其治理,不仅关系到审计主体利益和声誉,而且关系到经济体制的建设,不仅有利于审计行业建设,促进审计事业健康、良性发展,

也有利于遏制或阻隔审计风险引起的连锁反应,使审计资源向有经济效益和社会效益的方向流动,促进社会资源的合理配置和社会稳定。

2文献综述

1978年,D.H.罗伯兹(D.H.Roberts)就提出了审计终极风险模型,其数学表达为:终极风险二固有风险x控制风险x分析性检查风险又(抽样风险+非抽样风险)。1981年,美国审计准则委员会(AlCPA)发布的第39号准则公告《审计抽样》又提出新的审计风险模型,这个理论认为审计风险由固有风险、控制风险、分析性检查风险和详细测试风险四个子风险组成,其中:固有风险和控制风险表示财务报表中发生重大错误的风险,分析性检查风险和详细测试风险表示财务报表中的重大错误未被发现的风险。1983年,美国审计准则委员会(AICPA)在其第47号审计标准说明《审计业务的审计风险和重要性》(sAS47#)中对审计风险模型又做出了修改,修改后的审计模型为:审计风险二固有风险x控制风险x检查风险。由于这个模型包含了主要审计风险要素,并表明了各个风险要素间的数量关系,方便计量,可操作性和适用性强,因而国际上大多数审计组织以及会计师事务所都采用此模型,我国目前的独立审计准则也采用这个模型。2004年,国际审计准则进行修订后在SAS47#审计标准的审计模型的基础上提出了一个新的审计风险模型,其抽象表达式为:审计风险=重大错报风险x检查风险,这个模型将控制风险和固有风险合并为综合风险,并用重大错报风险进行表示。该模型认为审计风险的大小取决于重大错报风险和检查风险,注册会计师应当实施风险评估程序,评估重大错报风险,并根据评估结果进一步设计和实施审计程序,以控制检查风险,将审计风险降低到可接受的水平。

还有一些机构和学者针对审计风险理论提出了自己的见解—霍尔斯坦姆(G.S.Holstrum)和柯林兰(J.L.kirtland)在1983年提出:审计风险=固有风险x控制风险x分析性检查风险、实质性测试风险[6];英国审计实务委员会(APC)在1988年提出了一个审计风险模型,即:审计风险=固有风险x控制风险x检查风险x抽样风险。1997年,阿尔文.A.阿伦斯和詹姆斯.K.洛贝克(Alvin A. Arens and james K. Lobeke)出版专著《审计学一结合法》(Auditing-An integrated Approach)采用了制度基础审计和风险基础审计模式,以被审单位的风险评估为基础,综合分析评审中影响被审单位经济活动的各因素,（完整译文请到百度文库）并根据量化的风险