战略审计在财务报表审计中的应用研究
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摘要
我国注册会计师财务报表审计正在推行现代风险导向审计方法,现代风险导向审计的核心是如何寻找财务报表中可能存在的重大错报。本文分析了战略审计用于财务报表审计的必要性和可行性。用理论分析和案例分析相结合的方法,研究了战略审计的管理观用于财务报表审计步骤,首先对企业的环境和资源进行战略审计分析,然后对企业的财务状况得出一个合理的预期,再与企业的财务报表相比较,从比较的差异中寻找财务报表重大错报风险;战略审计的治理观用于财务报表审计时,是对战略的制定和实施进行审计分析,在大股东拥有控制权和公司治理结构不完善时,在战略的制定和实施中就会因关联方交易和舞弊等问题使财务报表存在重大错报的可能性。
The modern risk-oriented auditing method is being used for CPA financial statements auditing in China. The key of modern risk-oriented auditing is how to find the material misstatements on the financial statements. The necessity and feasibility that the strategic auditing is used on financial statements auditing are analyzed in this dissertation. This dissertation studied on the auditing procedure that "perspective of management" of strategic auditing is used for the financial statements audit through some theoretical analysis and a few case analysis. Firstly, the corporate environment and resources are analyzed. Secondly, a reasonable expectation of the corporation's financial position is given. Thirdly, it is compared with the financial statements. Finally, the material misstatements of the financial statements are looked for from the comparing difference. This dissertation studied on the procedure that "perspective of governance" of strategic auditing is used in the financial statements auditing. The formulation and implementation of strategy are analyzed, if the large shareholders control the company or the company governance structure is bad, the material misstatement is possible because of related-party transaction and fraud.
The modern risk-oriented auditing method is being used for CPA financial statements auditing in China. The key of modern risk-oriented auditing is how to find the material misstatements on the financial statements. The necessity and feasibility that the strategic auditing is used on financial statements auditing are analyzed in this dissertation. This dissertation studied on the auditing procedure that "perspective of management" of strategic auditing is used for the financial statements audit through some theoretical analysis and a few case analysis. Firstly, the corporate environment and resources are analyzed. Secondly, a reasonable expectation of the corporation's financial position is given. Thirdly, it is compared with the financial statements. Finally, the material misstatements of the financial statements are looked for from the comparing difference. This dissertation studied on the procedure that "perspective of governance" of strategic auditing is used in the financial statements auditing. The formulation and implementation of strategy are analyzed, if the large shareholders control the company or the company governance structure is bad, the material misstatement is possible because of related-party transaction and fraud.
引文
[1]瑞扎伊著,朱国泓译,《财务报表舞弊:预防与发现》(M),北京:中国人民大学学出版社,2006
[2]财政部《中国注册会计师执业准则(2006)》(M),北京:经济科学出版社2006,3
[3]王方华 吕巍《企业战略管理》(M),上海:复旦大学出版社1997,11
[4]王会金《风险导向审计》(M),北京:中国审计出版社2000,12
[5]廖洪 陈波 企业战略审计研究的回顾与展望:一个综述(J),《审计研究》,2005,2
[6]臧无瑕 作为一种新趋势的战略审计(J),《商业财富》,2005,8
[7]廖洪 陈波 企业战略审计研究的回顾与展望:一个综述(J),《审计研究》,2005,2
[8]郑惠惠,战略审计与企业绩效关系的探讨(J),《审计月刊》,2007,12
[9]廖洪 陈波 企业战略审计研究的回顾与展望:一个综述(J),《审计研究》,2005,2
[10]陈毓圭:关于风险导向审计方法由来与发展的认识,《中国注册会计师》,2004,4
[11]王志伟:《试论风险导向审计模式对完善我国国家审计技术方法的启示》(J),http://www.audit.gov.cn/n1057/n1072/n1342/18868.html
[12]陈毓圭:中国注册会计师执业体系的特点(J),《中国注册会计师》,2006,4
[13]杨榕:对现代风险导向审计的再认识(J),《时代金融》,2007,10
[14]卓继民《现代企业风险管理审计》(M),北京:中国财政经济出版社2005,8
[15]中国注册会计师协会《审计》(M)北京:经济科学出版社,2007,4
[16]王迎军 柳茂平《战略管理》(M),天津:南开大学出版社2003,12
[17]张秀玉《企业战略管理》(M),北京:北京大学出版社2002,2
[18]郭毅 李玉刚《战略管理案例》(M),北京:清华大学出版社2005,1
[19]杨建昊 金立顺《战略管理原理与方法》(M),北京:国防工业出版社,2005,1
[20]黄世忠 张胜芳 叶丰滢《会计舞弊之反思》(M),大连:东北财经大学出版社2004,8
[21]ISA 200 Objective and general principles governing an audit of financial statements.
[22]程新生《公司治理中的审计机制研究》(M),北京:高等教育出版社,2005,7
[23]Gordon Donaldson,"A New Tool for Boards:The Strategic Audit",《Harvard Business Review》,July01,1995.
[24]石劲磊:上市公司股权结构与治理效率的实证分析(J),经济评论,2003,4
[25]AICPA.Codification of Statements on Auditing Standards,2003
[26]郑惠惠 战略审计与企业绩效关系的探讨(J),审计月刊,2007.12
[27]陈留平 赵顺娣 试论企业战略审计(J),管理理论,2005.08
[28]TimothyB·Bell and Ire Soloomon,Cases in strategic-system Auditing,KPMG and University of Illinois at Urbana champaign,2002.
[29]AICPA,Statement of Auditing Standards No.99:Consideration of Fraud in a FinancialStatement Audit,New York:AICPA,2002.
[2]财政部《中国注册会计师执业准则(2006)》(M),北京:经济科学出版社2006,3
[3]王方华 吕巍《企业战略管理》(M),上海:复旦大学出版社1997,11
[4]王会金《风险导向审计》(M),北京:中国审计出版社2000,12
[5]廖洪 陈波 企业战略审计研究的回顾与展望:一个综述(J),《审计研究》,2005,2
[6]臧无瑕 作为一种新趋势的战略审计(J),《商业财富》,2005,8
[7]廖洪 陈波 企业战略审计研究的回顾与展望:一个综述(J),《审计研究》,2005,2
[8]郑惠惠,战略审计与企业绩效关系的探讨(J),《审计月刊》,2007,12
[9]廖洪 陈波 企业战略审计研究的回顾与展望:一个综述(J),《审计研究》,2005,2
[10]陈毓圭:关于风险导向审计方法由来与发展的认识,《中国注册会计师》,2004,4
[11]王志伟:《试论风险导向审计模式对完善我国国家审计技术方法的启示》(J),http://www.audit.gov.cn/n1057/n1072/n1342/18868.html
[12]陈毓圭:中国注册会计师执业体系的特点(J),《中国注册会计师》,2006,4
[13]杨榕:对现代风险导向审计的再认识(J),《时代金融》,2007,10
[14]卓继民《现代企业风险管理审计》(M),北京:中国财政经济出版社2005,8
[15]中国注册会计师协会《审计》(M)北京:经济科学出版社,2007,4
[16]王迎军 柳茂平《战略管理》(M),天津:南开大学出版社2003,12
[17]张秀玉《企业战略管理》(M),北京:北京大学出版社2002,2
[18]郭毅 李玉刚《战略管理案例》(M),北京:清华大学出版社2005,1
[19]杨建昊 金立顺《战略管理原理与方法》(M),北京:国防工业出版社,2005,1
[20]黄世忠 张胜芳 叶丰滢《会计舞弊之反思》(M),大连:东北财经大学出版社2004,8
[21]ISA 200 Objective and general principles governing an audit of financial statements.
[22]程新生《公司治理中的审计机制研究》(M),北京:高等教育出版社,2005,7
[23]Gordon Donaldson,"A New Tool for Boards:The Strategic Audit",《Harvard Business Review》,July01,1995.
[24]石劲磊:上市公司股权结构与治理效率的实证分析(J),经济评论,2003,4
[25]AICPA.Codification of Statements on Auditing Standards,2003
[26]郑惠惠 战略审计与企业绩效关系的探讨(J),审计月刊,2007.12
[27]陈留平 赵顺娣 试论企业战略审计(J),管理理论,2005.08
[28]TimothyB·Bell and Ire Soloomon,Cases in strategic-system Auditing,KPMG and University of Illinois at Urbana champaign,2002.
[29]AICPA,Statement of Auditing Standards No.99:Consideration of Fraud in a FinancialStatement Audit,New York:AICPA,2002.