流程治理与审计风险控制——基于诚信文化的视角

On thE Process Management and Auditing Risk Control from the Prospective of Honest Culture

审计的契约本质决定了审计风险存在的必然性,而如何降低审计风险是审计人员最为关心的问题。审计源于代理双方的不信任,同时审计又能有效缓解这种不信任,审计的功能就是提高企业财务会计信息的诚信度和公信力。借助于流程治理工具,基于现代风险导向审计理念,从审计流程内部探寻诚信文化对审计风险的作用机制,可以发现,诚信文化能降低审计计划阶段的风险评估成本,增进风险应对阶段的实施效果,最终优化审计结论,降低审计风险。

The contract nature of audit decides the necessity of auditing risk and what the auditors concern is how to reduce the risk of auditing.Auditing originates from the disbelief of the two parties and can alleviate the disbelief .The function of auditing is to improve the honesty and public credibility of enterprise's finance and accounting information .By means of process managing instrument ,based on the auditing notion of modern risk direction ,this paper explores the mechanical effect of honest culture on auditing risk from auditing process.This paper draws the conclusion that honest culture can reduce the risk evaluating cost in the period of auditing plan and im -prove the effect in the period of risk coping so as to optimize auditing result and to reduce anditing risk .