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Independent audit risk analysis and preventive measures AbstractPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function。
For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA—UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function。
The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability，cost standards and the effectiveness of resource utilization were identified as measures of the value of services。
In its recommendations it highlighted the need to ensure that audit work complies with SPPIA。
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 ControlC E HoganAbstractFor 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 control1 IntroductionAuditing 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 amountmore 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 reviewIn 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 comprehensiverisk, 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 control3.1 Audit project management and controlEntrusted 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 theindependence 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 controlA 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 controlThe 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 ConclusionsAudit 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 andcertified 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。
审计研究必读国外文献（适用于会计学研究生）审计研究领域的重要国外文献众多，以下是适用于会计学研究生的几篇必读文献，以及对其内容的简要介绍。
1. "An empirical investigation of the market for audit services in the public sector" by Armstrong, Peters, and Soo (1995)这篇文章研究了公共部门审计服务市场的经验调查。
研究结果表明，公共部门审计市场存在与私人部门不同的特点，例如因缺乏利益相关方的竞争而导致的服务价格不敏感等。
这篇文章对于理解公共部门审计市场的特点及其对审计服务的评估提供了重要洞察。
2. "The demand for external auditing: Size, debt and ownership" by Francis and Wilson (1988)本文探讨了公司对外部审计的需求与公司规模、债务和所有权结构之间的关系。
研究发现，公司规模和债务水平与公司对外部审计的需求呈正相关关系，而股权集中度与公司对外部审计的需求呈负相关关系。
这篇文章提供了对公司审计需求的重要理论和实证研究证据。
3. "The quality of accruals and earnings: The role of accrual estimation errors" by Dechow and Dichev (2002)本文研究了公司会计准则和估计误差对公司准确性和稳定性的影响。
研究发现，会计准则的完备性、一致性和适用性，以及估计误差的大小都对公司的财务报告质量产生重要影响。
这篇文章对于理解由于会计准则和估计误差导致的财务报告失真及其对审计质量的影响提供了重要见解。
4. "Earnings management in response to security regulations: Evidence from the market for municipal bonds" by Sweeney (1994)这篇文章通过研究地方政府发行的市政债券市场，探讨了公司为了满足证券监管要求而进行的盈余管理行为。
审计外文参考文献参考文献是学术研究过程之中对于所涉及到的所有文献资料的总结与概括，以下是店铺搜集整理的审计论文参考文献，欢迎阅读查看。
审计参考文献参考文献一：[1]王广明，谭宪才，雷光勇.中国独立审计长沙[M].湖南人民出版社，2002.[2]原红旗，李海建，会计师事务所组织形式、规模与审计质量.会计研究，2003(1):32-37.[3]漆江娜，陈慧霖，张阳.事务所规模·品牌·价格与审计质量——国际“四大”中国审计市场收费与质量研究[J].审计研究，2004，(03)：59-65.[4]武晓玲.我国会计师事务所规模研究一基于审计市场经验数据的聚类分析[J].会计研究，2005(3):22—27.[5]李旭洁.关于审计质量影响因素的研宄[J].商业会计，2012(2).[6]马宁，会计师事务所审计质量的全过程分析[J].会计之友，2012(2).[7]李晓慧，吴雅楠.影响审计质量的因素研宄——基于会计师事务所视角的问卷调查[J].中国注册会计师，2012(12).[8]肖瑞利，审计质量的特征及其影响因素分析[J]，商业会计，2012(15).[9]杨柳.会计师事务所审计质量影响因素分析及对策[J].商业会计，2013(10).[10]张荣静.异常审计费用、会计师事务所声誉与审计质量[J].财会之友，2016(3).[11]温毓敏.会计师事务所规模、法制环境与审计质量实证研究[J].财会通讯，2016(9).[12]王善平.中国独立审计的现实问题思考.审计研究[J].2001(2).[13]李万军，周耀光.会计师事务所综合质量评价体系研究，中国注册会计师[J].2002(11).[14]孙永军，丁莉娜.审计质量评价研究:基于我国100强事务所的数据分析[J].审计研究，2009(6).[15]郭颖，李永华.会计师事务所审计质量评价指标体系研宄[J].财会月刊，2009(07).[16]李俊，夏斌.层次分析法、模糊综合评价法联用的会计师事务所综合评价[J].财会月刊，2010(11).[17]万佳，陈颖.独立审计质量衡量标准体系的研宄[J].财务与金融，2010(5).[18]孙蕾.建立会计师事务所审计质量评价体系.企业论坛[J].2011:121-127.[19]洪敏，我国会计师事务所审计质量评价——基于中注协会计事务所综合评价体系[J].财会通讯，2011(4).[20]阎银泉.三种审计主体审计质量评价比较研究[J].会计之友，2013(1).[21]刘蕊.会计师事务所审计质量评价体系研究[D].云南民族大学.2015.[22]宋英男.会计师事务所审计质量评价体系研究与应用[D].北京交通大学.2014.参考文献二：[1]马克思.资本论(第一卷)[M].中共中央马克思恩格斯列宁斯大林着作编译局,译.北京：人民出版社，2004.[2]马克思.资本论(第三卷)[M].中共中央马克思恩格斯列宁斯大林着作编译局,译.北京：人民出版社，2004.[3]马克思.剩余价值理论[M].李善明，编，郭大力，译.北京：人民日报出版社，2010.[4]亚当·斯密.国民财富的性质和原因的研究(上卷)[M].郭大力，王亚南,译.北京：商务印书馆，1972.[5]亚当·斯密.国民财富的性质和原因的研究(下卷)[M].郭大力，王亚南,译.北京：商务印书馆，1972.[6]欧文·休斯.公共管理导论(第二版)[M].彭和平，周明德，金竹青,等,译.北京：中国人民大学出版社，2001.[7]李扬，张晓晶，常欣,等.中国国家资产负债表2013——理论、方法与风险评估[M].北京：中国社会科学出版社，2013.[8]马骏，张晓蓉，李治国,等.中国国家资产负债表研究[M].北京：社会科学文献出版社，2012.[9]国家统计局.中国资产负债表编制方法[M].北京：中国统计出版社，2007.[10]尼古拉斯·亨利.公共行政与公共事务(第八版)[M].张昕,等,译.北京：中国人民大学出版社，2002.[11]戴维·奥斯本，德特·盖布勒.改革政府——企业精神如何改革着公营部门[M].周敦仁，汤国维，寿进文，徐荻洲,译.上海：上海译文出版社，1996.[12]莱昂·瓦尔拉斯.纯粹经济学要义[M].蔡受百,译.北京：商务印书馆，1989.[13]王静.政府财政资产负债核算国际规范的比较研究——基于2001GFS和IPSAS的研究[J].统计教育，2009，12.[14]李扬.要从资产负债表来控制资产泡沫[EB/OL].2009夏季达沃斯论坛发言.[15]王健.政府经济管理案例(二)——国有资产管理与政府规制篇[M].北京：经济科学出版社，2010.[16]尤安山.拉美债务危机：原因及对策[J].拉丁美洲研究.1986(1):23-26.[17]沈沛龙，樊欢.基于可流动性资产负债表的我国政府债务风险研究[J].经济研究，2012，2.[18]吕伟.政府或有负债风险管理研究：理论框架与实践探索[M].北京：中国财政经济出版社，2008.[19]许宪春.中国国民经济核算与统计问题研究[M].北京：北京大学出版社，2010.[20]广东商学院国民经济研究中心.国民经济发展与国民经济核算[M].北京：经济科学出版社，2011.[21]毛太田.地方政府公共财政支出绩效评价研究[M].北京：光明日报出版社，2013.[22]HanaPolachovaBrixi，马骏.财政风险管理：新理念与国际经验[M].北京：中国财政经济出版社，2003.[23]李林林.关于国家风险与主权信用评级的研究[D].北京：中国社会科学院，2013.[24]胡浩.政府资产负债管理风险对“欧洲五国”主权债务危机的影响研究[D].北京：财政部财政科学研究所，2012.[25]郑小娟.欧洲国家债务危机的风险传导研究[D].湖北：武汉大学，2014.[26]顾诚浩.我国政府财务报告改革的研究[D].江苏：苏州大学，2014.[27]刘笑霞.政府绩效评价理论框架之构建——以一级政府为中心[D].福建：厦门大学，2014.[28]____.基于绩效管理的政府会计体系构建研究[D].辽宁：东北财经大学，2014.[29]李敏.中国地方债务风险管理研究[D].北京：首都经济贸易大学，2014.[30]董丽.欧洲主权债务危机的起因、影响及启示[D].云南：云南财经大学，2011.[31]侯杰.国家资本结构与新兴市场国家金融危机[D].北京：中国人民大学，2006.[32]李光辉.国家综合负债研究[D].北京：中共中央党校，2001.[33]周瑞华.“两库两公开”——资产评估监管新模式[J].当代经济，2009，7.[34]罗和平.关于国有资产评估项目管理改革的几个问题[J].国有资产管理，2005，11.[35]朱毛瑞.三份资产负债表传递的债务信息[N].香港经济导报，2013，1(17).[36]陈学安.建立我国财政支出绩效评价体系研究[J].财政研究，2004，8.[37]张永慧，李天祥.专项资金绩效评价指标体系初探[J].财政研究，2005，5.[38]郭亚军，何延芳.我国1994-2001年财政支出状况的综合评价[J].财政研究，2003，9.[39]李彦历.我国财政资金绩效管理研究[D].北京：财政部财政科学研究所，2010.[40]赵红梅.基于多级模糊综合评判法的地方政府绩效评估研究[J].科技管理研究，2008，28.[41]王克强，刘红梅，陈玲娣.财政支出绩效评价研究综述[J].开发研究，2006，5.[42]崔元锋，严立冬.基于DEA的财政农业支出资金绩效评价[J].农业经济问题，2006，9.[43]高敏雪，等.国民经济核算原理与中国实践[M].北京：中国人民大学出版社，2007.[44]戴维·奥斯本，彼得·普拉斯特里克.摒弃官僚制：政府再造的五项战略[M].谭功荣，刘霞,译.北京：中国人民大学出版社，1996.[45]莫里斯·戈登斯坦，菲利普·特纳.货币错配——新兴市场国家的困境与对策[M].李扬，曾刚,译.北京：社会科学文献出版社，2005.[46]王定云，王世雄.中西方国家新公共管理理论综述与实务分析[M].上海：上海三联出版社，2008.[47]黄维民.新范式与新工具：公共管理视角下的公共政策[M].北京：中国社会科学出版社，2008.[48]王彦荣，等.中国政府资产管理改革[M].北京：经济科学出版社，2008.[49]曹荣湘，朱全涛.国家风险与主权评级[M].北京：社会科学文献出版社，2004.[50]财政部会计司.政府会计研究报告[M].大连：东北财经大学出版社，2005.[51]陈小悦，陈立齐.政府预算与会计改革——中国与西方国家模式[M].北京：中信出版社，2002.[52]李建发.政府会计论[M].厦门：厦门大学出版社，1999.[53]李金早.告别GDP崇拜[M].北京：商务印书馆，2011.[54]程祥国，韩艺.国际新公共管理浪潮与行政改革[M].北京：人民出版社，2007.[55]马恩涛.中国经济转型中的政府或有负债研究[M].北京：经济科学出版社，2010.参考文献三：[1]王大力，李瑞红，王双彦.我国内部审计情况调查[J].会计师，2006(04)：23-26.[2]滕海林.内审的“监督主导型”向“服务主导型”转变可行性探讨[J].经济管理者，2013(21)：36-38.[3]郭慧.内部审计职能拓展影响因素研究:综述与展望[J].财会通讯，2013(31)41-42.[4]王兵，刘立云等.中国内部审计近30年发展：历程回顾与启示[J].会计研究，2013(10)：45.[5]李越冬.内部审计职能研究：国内外文献评述[J].审计研究，2010(3)：42-47.[6]郭慧.上市公司内部审计治理效应研究[M].中国社会科学出版社，2010：182-183.[7]王守海，郑伟，张彦国.内部审计水平与财务报告质量研究—来自中国上市公司的经验证据[J].审计研究，2010(5)：82-88.[8]潘玉梅.论内部审计质量的影响因素及其改善[J].财经界(学术版)，2013(15)：24-25..[9]江锋，唐均，于荣霞.公司治理与内部审计质量控制的实践探索[J].全国内部审计理论研讨优秀论文集，2013：66-73.[10]韩峥.企业审计人员专业胜任能力和审计效用均衡的探索[J].财税研究，2015(8)：250[11]庄莹.论我国上市公司内部审计有效性的提升[J].中国管理信息化，2013(12)：2-4[12]时现.现代企业内部审计治理功能透视[J].审计研究，2003(4):61-64.[13]刘国常，郭慧.内部审计特征的影响因素及其效果研究--来自中国中小企业板块的证据[J].审计研究，2008(2)：29-30.[14]胡继荣.基于ERM框架的商业银行内部审计机制研究[J].南开管理评论，2009(2)：146-152[15]陈武朝.内部审计有效性与持续改进[J].审计研究，2010(3)：55.[16]黄辉，魏培培.基于公司治理的内部审计有效性研究[J].华东交通大学学报，2013(4)：120.[17]蔡春，蔡利，陈幸.内部审计质量与盈余管理--来自中国A股制造业上市公司的经验证据[J].上海立信会计学院学报，2009(6)：9-20.[18]王守海，郑伟，张彦国.内部审计水平与财务报告质量研究—来自中国上市公司的经验证据[J].审计研究，2010(5)：82-88.[19]王光远，瞿曲.公司治理中的内部审计一一受托责任视角的内部治理机制观[J].审计研究，2006(9).[20]张婷.内部审计特征对内部控制信息披露质量的影响[D].山西财经大学硕士学位论文.2015.[21]中国内部审计协会.内部审计基本准则[S]，2013：4.[22]杜静然.上市公司内部审计治理效率实证分析[J].财会通讯，2012(12)：44-45.[23]李立军.中小板上市公司内部审计有效性研究——基于财务报告质量视角[D].西南财经大学硕士学位论文.2014.[24]张维迎.正确理解公司治理结构[N].东方早报，2014-5-13.[25]中国注册会计师协会.公司战略与风险管理[M].经济科学出版社，2011:40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审计研究必读国外文献
审计研究是一个跨学科的课题，因其中涉及到多个领域，国内学者往
往会受到多方面的影响，可能会忽视一些重要的审计研究结果。
国外文献
对于审计研究者来说非常重要，它不仅可以提升审计研究者的学术修养，
还能帮助他们更深入地理解一些比较复杂的审计研究议题。
本文以审计研
究中必读的两篇国外文献为例，介绍审计研究者如何通过阅读国外文献来
改进他们的研究。
第一篇文献是由拉法尔、斯特里•英格（Lawrance, Straley，2024）
所撰写，题为“股东对公司审计质量的影响”。
文章主要关注审计质量如
何受到股东的影响，并从两个方面来分析影响审计质量的因素，即股东结
构和股东行为。
文章研究内容为访问法国股票市场的上市公司的审计信息，分析了审计质量的决定因素。
研究发现，股权结构会直接影响审计质量，
股东行为则会通过其对财务报告的审核影响审计质量。
第二篇文献是由梅伯曼（Maberman，2004）所撰写，题为“审计保证
的经济影响”。
文章主要关注审计保证如何影响公司的经济效益，并尝试
从经济学角度检验审计保证对公司的经济效益的影响。
文章究内容为美国
上市公司的审计信息，检验了审计保证的经济效益。
审计风险外文文献翻译最新译文The n of Audit Risk ControlXXXIn any market。
the optimal n of resources is an internal XXX。
however。
n asymmetry exists een investors and creditors。
debtors and regulators。
and other regulated XXX verify the financial n of foreign enterprises and other n to ensure that the market's main body has as close to complete n as possible。
This process is known as the audit.XXX' subjective ns。
which are usually based on sampling surveys。
XXX。
audit risk is XXX.n:The auditing n has e an essential part of the market economy。
XXX the development of the capital market。
It holds a XXX the financial market。
However。
in recent years。
due to the repeatedn of cases XXX accountants。
the industry has XXX。
A 2002study published in the American Journal of Accounting Statistics revealed that the number of lawsuits against auditors in the United States over the past 15 years is far more than the total number of lawsuits in the industry's 105-year history。
有关审计质量的研究Wooten·Thomas C，Colson·Robert H 术语“审计质量”对不同的人意味着不同的事情。
例如，对财务报表用户的一项调查（Epstein和Geiger，1994）表明，有70％的投资者认为审计应绝对保证财务报表中不存在重大错报或欺诈。
审计师可能会以其他方式考虑审计质量。
除了严格遵守GAAS之外，审计师还评估业务风险，目的是避免诉讼，最大程度地减少客户不满以及将损害程度限制在可能导致“不良”后果的声誉上。
审计。
在这个连续体中的某个地方是法院的观点。
当潜在的审计失败案件提交法官或陪审团审理时，没人能确定结果。
法院确定的审计质量有时会导致比GAAS 更为具体的标准，有时则要少得多。
衡量审计质量也存在问题。
审计质量的结果无法直接或立即观察到。
审核质量控制程序试图在审核过程中保持较高的控制标准，但是通常在业务失败的情况下会发现审核失败。
当一家大型公司遇到审计失败时，商业新闻将对其进行广播。
不可能知道根本未被发现和公开的劣质审核的数量。
一家公司可能执行的审计质量很差，但是如果不对财务报表进行实质性的错误处理，则在没有计划和现场工作知识的情况下，就无法表明这一点。
同样，如果执行了质量低下的审核并且忽略了重大错误陈述，则可能不会造成负面影响。
由于审计质量是不可观察的，因此研究人员会查看审计质量的替代指标或指标，例如专家的意见，以确定质量审计的输入和输出。
其他研究人员使用更多客观的输出作为确定审计质量的来源。
如果一家公司的诉讼率很低，在同行评审中获得很好的评价，并且很少需要重新发布审计意见，那么就可以推断出它执行了高质量的审计。
审核质量模型DeAngelo在1981年开发了一个二维的审计质量定义，为解决该问题设定了标准。
首先，必须检测到重大错误陈述，其次，必须报告重大错误陈述。
审计质量也受许多其他因素影响。
自1981年以来，会计研究人员就试图定义，衡量和研究审计质量的多个维度。
审计风险外文文献(1)摘要审计风险是每一个企业都不可避免的存在，如何有效地对企业进行风险管理和风险评估，是企业在竞争激烈的市场经济中持续发展的关键。
本文研究了一些关于审计风险的外文文献，包括审计风险概念、审计风险评估方法、审计风险管理等方面，旨在为企业的管理者提供有益的参考。
正文1. Introduction随着市场经济的不断发展，企业日益面临着各种各样的风险，其中审计风险是一种不可忽视的风险。
审计是公司财务状况公开的重要手段，而审计风险则是指在审计过程中，会发现实际情况与财务报告不符或存在其他问题，这种风险不仅会对企业的财务状况产生影响，也会对企业的声誉产生负面影响。
2. 审计风险概念审计风险分为三个方面：检查风险、控制风险和依赖风险。
检查风险是指审核员未能检查到可疑交易或错误的信息。
控制风险是指公司的内部控制程序存在缺失，导致财务报告的准确性受到影响。
依赖风险是指报告使用者过度依赖于审计师提供的信息。
3. 审计风险评估方法审计风险评估是完整的审计过程的一部分，目的是评估审计风险的程度。
当确定企业的特定事件可能导致审计误差时，重要的是要确定风险的数量级和可能性。
评估审计风险的方法通常有三种：3.1 指标法指标法是根据历史数据，使用统计学方法来确定预测未来事件的可能性。
它通常将风险因素与特定事件发生的概率联系起来，以确定将需要进行更详细的审计程序的区域。
#### 3.2 经验法经验法根据审计人员的经验来确定预测的未来事件可能性。
这种方法不依赖于任何统计数据，而是基于审计人员对企业的认识和经验来进行评估。
#### 3.3 聚集法聚集法涉及对不同因素进行评估，这可以提高风险评估的确定性和准确性。
在这种方法中，审计人员可以对所有可能影响判断的因素进行评估，包括企业规模、行业类型、管理体系等。
4. 审计风险控制为了减少风险，管理人员可以采取以下措施：4.1 审计策略管理人员应该制定一个明确的审计策略来减少审计风险。
审计风险研究文献综述审计风险研究文献综述摘要：本文从国内外两方面系统地回顾了审计风险研究的文献，并按审计风险研究的不同层面和视角进行了评述，最后在归纳对比的基础上，提出了对我国审计风险研究的相关建议。
关键词：审计风险审计风险模型文献综述一、国外审计风险研究文献综述（一）关于审计风险涵义的研究K.stringer在1961年指出，“精确度和可靠度”与“注册会计师可能出具不恰当审计意见的风险”之间存在着联系。
这可能是有据可查的关于审计风险研究的开端。
1973 年，美国会计协会（AAA）发表“基本审计概念公告”，也使用“可靠度”一词，并对“可靠度”进行解释：“某一认定或声明是真实或有效的可能性”。
随后，国外审计职业团体对审计风险的概念作了进一步探索，并各自给出了不同的定义。
如美国审计准则（1983）第47号认为：“审计风险是审计人员无意地对含有重要错报的财务报表没有适当修正审计意见的风险”。
国际审计准则（2004）将审计风险定义为“当财务报表存在重大错报而审计师发表不恰当审计意见的可能性”。
加拿大特许会计师协会认为：“审计风险是审计程序未能察觉出重大错误的风险”。
此外，还有一些学者也试图对审计风险作出定义，如A?A阿伦斯等（1994）认为：“审计风险是在财务报表事实上有重大错误时，审计师认为财务报表公允表达，并因此提出无保留意见的风险”。
（二）关于审计风险模型的研究20世纪70年代，审计风险控制模型开始在审计实务中被陆续采用，D.H.罗伯兹（1978）提出了审计终极风险模型：终极审计风险=固有风险×控制风险×分析性检查风险×（抽样风险+非抽样风险）。
在归纳、总结实务工作的基础上，美国审计准则委员会（AICPA）于1981年发布第39 号《审计准则公告》，认为审计风险是由固有风险、控制风险、分析性检查风险和详细测试风险组成。
时隔两年，AICPA在其发布的第47号审计准则中把审计风险模型重新表达为：审计风险=固有风险×控制风险×检查风险。
盛年不重来，一日难再晨。
及时宜自勉，岁月不待人。
Independent audit risk analysis and preventive measures AbstractPrevious studies have utilized a variety of approaches to determine appropriate criteria to evaluate the effectiveness of the internal audit function. For example, considered the degree of compliance with standards as one of the factors which affects internal audit performance. A 1988 research report from the IIA-United Kingdom（IIA-UK，1988）focused on the perceptions of both senior management and external auditors of the value of the internal audit function. The study identified the difficulty of measuring the value of services provided as a major obstacle to such an evaluation. Profitability, cost standards and the effectiveness of resource utilization were identified as measures of the value of services. In its recommendations it highlighted the need to ensure that audit work complies with SPPIA.In the US, Albrecht et al.(1988)studied the roles and benefits of the internal audit function and developed a framework for the purpose of evaluating internal audit effectiveness. They found that there were four areas that the directors of internal audit departments could develop to enhance effectiveness: an appropriate corporate environment, top management support, high quality internal audit staff and high quality internal audit work. The authors stressed that management and auditors should recognize the internal audit function as a value-adding function to the organization. In the UK, Ridley and D’Silva (1997) identified the importance of complying with professional standards as the most important contributor to the internal audit function adding value.Key wordsAudit,Risk, Internal Control, AuditingCompliance with SPPIAA number of studies have focused on the SPPIA standard concerned with independence.Clark et al.(1981) found that the independence of the internal audit department and the level of authority to which internal audit staff report were the two most important criteria influencing the objectivity of their work. Plumlee (1985) focused on potential threats to internal auditor objectivity,particularly whether participation in the design of an internal control system influenced judgements as to the quality and effectiveness of that system. Plumlee found that such design involvement produced bias that could ultimately threaten objectivity.The relationship between the internal audit function and company management more generally is clearly an important factor in determining internal auditor objectivity. Harrell et al. (1989) suggested that perceptions of the views and desires of management could influence the activities and judgement of internal auditors. Also, they found that internal auditors who were members of the IIA were less likely to succumb to such pressure.Ponemon (1991) examined the question of whether or not internal auditors will report sensitive issues uncovered during the course of their work. He concluded that the three factors affecting internal auditor objectivity were their social position in the organization, their relationship with management and the existence of a communication channel to report wrongdoing.The independence of internal audit departmentsCommentators and standard setters identify independence as being a key attribute of the internal audit department. From the questionnaire responses 60 (77%) of the internal audit departments stated that there was a written document defining the purpose, authority and responsibility of the department. In nearly all instances where there was such a document the terms of reference of the internal audit department had been agreed by senior management (93%), the document identified the role of the internal audit department in the organization, and its rights of access to individuals, records and assets (97%), and the document set out the scope of internal auditing (90%). Respondents were asked to assess the extent to which the relevant document was consistent with the specific requirements of SPPIA. In those departments where such a document existed 27 (45%) claimed full compliance with SPPIA, 23 (38%) considered their document to be partially consistent with SPPIA. In more than one-third of the departments surveyed either no such document existed (n=18,23%) or the respondent was not aware whether or not the document complied with SPPIA (n=10, 13%).SPPIA suggests that independence is enhanced when the organization’s board of directors concurs with the appointment or removal of the director of the internal audit department, and that the director of the internal audit department is responsible to an individual of suitable seniority within the organization. It is noticeable that in 47 companies (60%) their responsibilities with regard to appointment, removal and the receipt of reports lay with non-senior management, normally a general manager. SPPIA recommends that the director of the internal audit department should have direct communication with the board of directors to ensure that the department is independent, and provides a means for the director of internal auditing and the board of directors to keep each other informed on issues of mutual interest. The interviews with directors of internal audit departments showed that departments tended to report to general managers rather than the board of directors. Further evidence of the lack of access to the board of directors was provided by the questionnaire responses showing that in almost half the companies, members of the internal audit department have never attended board meetings and in only two companies did attendance take place regularly.Unrestricted access to documentation and unfettered powers of enquiry are important aspects of the independence and effectiveness of internal audit. The questionnaire responses revealed that 34 (44%) internal audit directors considered that they did not have full access to all necessary information. Furthermore, a significant minority (n=11, 14%) did not believe they were free, in all instances, to report faults, frauds, wrongdoing or mistakes. A slightly higher number (n=17, 22%) considered that the internal audit function did not always receive consistent support from senior management.SPPIA identifies that involvement in the design, installation and operating of systems is likely to impair internal auditor objectivity. Respondents were asked how often management requested the assistance of the internal audit department in the performance of non-audit duties. In 37 internal auditdepartments (47%) surveyed such requests were made sometimes, often or always, and only 27 (35%) departments never participated in these non-audit activities. The interviews revealed that in some organizations internal audit staff was used regularly to cover for staff shortages in other departments.Woodworth and Said (1996)sought to ascertain the views of internal auditors in Saudi Arabia as to whether there were differences in the reaction of auditees to specific internal audit situations according to the nationality of the auditee. Based on 34 questionnaire responses from members of the IIA Dhahran chapter, they found there were no significant differences between the different nationalities. The internal auditors did not modify their audit conduct according to the nationality of the auditee and cultural dimensions did not have a significant impact on the results of the audit.Given the importance of complying with SPPIA, the professional and academic literature emphasizes the importance of the relationship between the internal audit department and the rest of the organization in determining the success or otherwise of internal audit departments (Mints,1972;Flesher,1996;Ridley & Chambers,1998 and Moeller & Witt,1999). This literature focuses on the need for co-operation and teamwork between the auditor and auditee if internal auditing is to be effective.Bethea (1992) suggests that the need f or good human relations’ skills is important because internal auditing creates negative perceptions and negative attitudes. These issues are particularly important in a multicultural business environment such as Saudi Arabia where there are significant differences in the cultural and educational background of the auditors and auditees Woodworth and Said (1996). Reasons for not having an internal audit departmentOf the 92 company interviews examining the reasons why companies do not have an internal audit function, the most frequent response from 52 companies (57%) was that reliance on the external auditor enabled the company to obtain the benefits that might be obtained from internal audit. Typically, interviewees argued that the external auditor is better, more efficient and saves money. Interviews with the external auditors revealed that client companies could notdistinguish clearly between the work and roles of internal and external audit. For example, one external auditor said,there is a misperception of what the external auditor does, they think the external auditor does everything for the company and must discover any problem.Having said this, one external auditor doubted that an internal audit function would add value in all circumstances. When referring to the internal control system he stated,as long as they are happy with the final output, I think the internal audit function will not add value. External auditing eventually will highlight any significant internal control weakness.The second most frequent reason mentioned by interviewees (23 firms, 25%) for not operating an internal audit department was the cost/benefit trade-off. Specifically, 17 firms considered that the small size of the company and the limited nature of its activities meant that it would not be efficient for them to have an internal audit department. The external auditors interviewed were of the opinion that the readily identifiable costs as compared with the more difficult to measure benefits was a factor contributing to this decision.A number of other reasons were given by interviewees for not having an internal audit department. As a consequence of the high costs of conducting internal audit activities, 14 firms used employees who were not within a separate internal audit department to carry out internal audit duties. Eight companies did not think there was a need for internal audit because they believed their internal control systems were sufficient to obviate the need for internal audit. Five companies did not think that internal audit was an important activity and three felt that their type of the business did not require internal audit. Three respondents mentioned that they did not operate an internal audit department because professional people could not be found to run the department, and six companies did not provide a reason for not having an internal audit department. In 10 companies an internal audit dInternal audit risks include the inherent risks and control risks. The inherent risks is the assumption that has nothing to do with internal accountingcontrols, the units being audited financial statements and the overall balance of the account of a business or the possibility of a major error, that is caused by the audit unit economic characteristics of business and accounting work itself the formation of the lack of audit risk. Some enterprises such as the lack of due attention to the accounting system, account system complex, reducing clarity of accounting information, reports, use of difficulty, cost, cost of lack of cost accounting concepts. Control risk refers to as a result of inadequate internal control system perfect, weak internal control behavior, not timely detection and correction of a business account or a major error in the formation of audit risk. Sometimes, even if the auditors audited units to confirm the internal control system is unreasonable or out of control in key areas, the amendments proposed by the audit can really suitable for operating activities, but will also create a risk amendment.First, the internal audit risk causes1. The independence of the internal audit agency enoughInternal audit body is set up units in institutions, in the unit under the leadership of the responsible persons to work as a unit of service. Therefore, the independence of internal audit as social audit, the audit process, inevitably affected the interests of the unit constraints. OIA staff faced with the unit leadership was among the leadership and the leadership of the relationship, as well as with various sections, the relationship between colleagues, people are not involved in the leadership of my colleagues is, non-directly related to also indirectly related to the audit process and conclusions will inevitably involve the interests of specific individuals, which inevitably affected the audit process for all categories of personnel interference.2. Internal audit operations personnel ill-equippedThe quality of auditors is to determine the size of audit risk factors. The quality of the audit including those engaged in the audit of the policies and regulations need to level of expertise, experience, skills, audit professional ethics and work responsibilities.Audit experience, the audit staff should have an important skill, the need for the audit practice of the accumulation of experience. China's internal audit staff, many people only familiar with the financial and accounting operations, some auditors do not understand the business activities of this unit and internal controls, audit limited experience. In addition, the internal audit staff responsibilities and professional ethics is the impact of audit risk factors. Because of China's internal guidelines for the work of norms and ethical standards still some gaps, and many internal organs and personnel lack of occupational norms bound and guidance. In short, China's overall quality of the low OIA staff and directly affected the internal audit work carried out by the depth and breadth. Faced with the complexity of today's OIA object and content development, internal audit staff and powerful single force book, which will directly lead to the selection of audit risk.3. Internal audit of the scientific method is not strongChina's system of internal audit is the basis of the audit, with the internal operation and management of environmental complicated models are not suited to carry out this audit internal management audit of the needs, because it is overly dependent on the internal management of enterprises controlled test, in itself a huge potential the risk of internal audit generally use statistical sampling methods, as a result of the sample itself is based on a sample audit of the results of the review can be inferred from the general characteristics, therefore, between the samples and the overall form is bound to a certain degree of error, the formation of audit sampling risk. With the degree of information technology improved, the audited accounting information will be more and more errors and false accounting information doped them, and failed to investigate the possibility of also increasing. Although the survey sample is built on the solid foundation of mathematical theory, but its existence is to allow a certain degree of audit risk. Similarly, a large number of analytical review will also have associated risks, so that the composition of the contents of audit risk is more complicated.4. Internal Audit management systemsInternal audit management system construction and implementation of internal audit is the prerequisite and foundation. Sound and effective internal management system to detect and control of enterprise economic activity occurring in a variety of errors and fraud. To ensure the quality of internal audit, internal audit organizations should establish a perfect quality control system, however, some audit institutions still lack of prior audit plan, a matter of auditing procedures and audit review of the reporting period; the audit working papers incomplete, generally only Records of audit matters, not the recording of audit staff that the correct audit matters, making the audit review, audit quality control no way; to coordinate the relationship between the audit report as a starting point to certain performance-based, qualitative ambiguous issues. More than the existence of the status quo, making the internal audit quality assurance become an empty talk, let alone ward off risks.Second, reduce the risk of internal audit ways1. Strengthen the internal audit of the legal systemImprove and perfect the legal system for the audit of internal audit is the basis of risk control measures. Audit norms, the audit staff code of conduct and guidelines, not only to control and reduce audit risk, but also to measure auditors liability standards. China's internal audit late start compared with Western countries in the relevant system-building there are many imperfections. In order to adapt to the continuous development of modern internal audit requirements, it is necessary to strengthen the audit work of legalization and standardization construction to minimize the audit work of blindness and randomness.2. To ensure the independence of internal auditThe independence of the internal auditor can make a fair and impartial professional judgment, which is appropriate to carry out the audit work is essential. The independence of internal audit bodies connotation should be reflected mainly in the form of independence and de facto independence in twoways. Formal independence requirements of internal audit in the organization of organizations with high status, the internal auditor should have access to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in compliance with the Code of Ethics for the entire audit process does not make a significant compromise.Access to senior management and board of directors support. Essentially refers to an independent internal audit staff in the spirit of the need to maintain the necessary independence, should be a fair and just manner and avoid conflicts of interest, in carrying out internal audit work, to maintain an honest belief in compliance with the Code of Ethics for the entire audit process does not make a significant compromise.References:[1] Qiu Jia: On the internal audit and internal control relationship. Consumer Guide, 2008.2:84[2] Fan Wen-Yan ,etc: On the internal audit function of the advisory services. Network wealth 2008.06:52 ~ 53[3] Duan Lin: Internal Audit: Risk Management grasps. China's oil companies, 2007.12:31 ~ 33[4] Liu Li: Corporate Internal Audit Risk Analysis and Countermeasures to circumvent. Commercial accounting, 2008.12:46 ~ 47[4] Zhao Qing: Reduce the risk of internal audit ways. Xi'an University of Architecture and Technology Journal, 2008.02:17 ~ 20[5] Zhang Xiao-Lan,etc: internal audit risks and preventive measures. Leshan Teachers College Journal, 2007.08:52 ~ 53[6]Zhou Li-Qiong: enterprise internal audit risk management. Entrepreneurs world, 2007.10:77 ~ 80。
