审计风险关系局限性与其评估模型改进研究

Research on the Limitations of Audit Risk Relationship and the Improvement of Its Evaluation Model

摘要: 数字经济时代，企业经营管理与会计核算，普遍借助互联网和软件应用工具。财务机器人运用智能化的程序进行业务核算处理，在提高企业信息核算质量与效率的同时，也出现了传输信息数据真实性鉴别和会计错弊手段隐蔽性更强的新问题，无形中给审计检查鉴证带来巨大的风险挑战。传统的审计风险要素认知具有其历史局限性，并直接影响到审计风险评估的系统性和正确性。为此，文章采用逻辑演绎法、判断推理法和对比分析法等，在分析国内外研究状况基础上，介绍了全要素审计风险识别与评估模型设立的客观依据，阐明了现行审计风险关系模型及其应用的局限性，基于审计程序的各工作环节，探索了全要素审计风险识别及其关系表达式，重点研究重塑了审计风险评估应用的审计风险关系模型，并提出应用要求。

Abstract: In the era of digital economy, business management and accounting generally rely on the Internet and software application tools. Financial robots use intelligent programs for business accounting processing, which not only improves the quality and efficiency of enterprise information accounting, but also presents new problems such as authenticity identification of transmitted information data and stronger concealment of accounting errors and fraud methods, which invisibly brings huge risk challenges to audit inspection and verification. The traditional understanding of audit risk factors has its historical limitations and directly affects the systematicity and correctness of audit risk assessment. Therefore, the article adopts logical deduction, judgment reasoning, comparative analysis methods, and literature research method, etc. On the basis of analyzing the research status at home and abroad, it introduces the objective basis for the establishment of the all factor audit risk identification and evaluation model, clarifies the limitations of the current audit risk relationship model and its application, explores the all factor audit risk identification and its relationship expression based on various work stages of the audit procedure, focuses on reshaping the audit risk relationship model for audit risk assessment application, and puts forward application requirements.