现代风险导向审计的基本理念与决策模型——基于信任缺失下审计证据驱动视角

The Basic Philosophy and Decision-Making Model of Modern Risk-Oriented Audit: from the Perspective of Evidence-Driven Audit in the Absence of Trust

现代风险导向审计的一切业务流程再造都是为了提高审计质量。在对客户管理层信任缺失下,现代风险导向审计超越财务报告系统,获得基于经营状况(EBS)、管理信息桥梁(MII)和管理层经营陈述(MBR)的"三方印证"证据,从而有效地控制了一直被忽视的非抽样审计风险。本文在厘定现代风险导向审计基本理念的基础上,运用具体案例阐述了风险评估程序的运行机制,从而构建现代风险导向审计二层次证据决策模型。模型Ⅰ决策审计程序组合安排,即证据类型,以控制非抽样风险;模型Ⅱ决策审计样本量,即证据数量,以控制抽样风险。

The process reengineering of all the business of modern risk-oriented audit is for the purpose of improving the quality of audits.In the absence of trust of the customer management,the modern risk-oriented audit goes beyond the financial reporting system,having access to the evidences confirmed by the three parties of the operating conditions（EBS）,the management information bridge（MII） and the operating statement of the management（MBR）,which can effectively control the risk of non-sampling audit being neglected all the time.On the basis of defining the basic idea of the modern risk-oriented audit,this paper describes the operation mechanism of the risk assessment process with specific cases,so as to set up a two-level evidence decision-making model for the modern risk-oriented audit.Model I decides the audit procedures combination arrangements,i.e.the types of evidence,to control the non-sampling risk;Model Ⅱ decides the quantity of audit samples,i.e.the quantity of evidences,so as to control the risk of sampling.