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1、 毕业设计（论文）译文题目名称：（写译文题目）院系名称：班 级：学 号：学生姓名：指导教师：200 年 月指导教师批改要求：1译文工作是把外文翻译为中文，选题必须与论文方向一致，外文作者应为外国作者，中英文内容相互对应。2在中英文结尾处均标明原文出处，标注方法见附例。3字数要求：3000汉字或15000个印刷符号。4排版要求：按照毕业论文正文要求格式排版。5装订顺序：汉语翻译在前，英文原文在后，英文部分也可以是原文复印件。6教师应根据译文内容是否与毕业论文相关、翻译是否准确、语言是否通顺、逻辑是否合理等方面对毕业生的翻译工作质量给出评价，写出100字左右的评语，并签名。请用红笔书写。7.译文不

2、单独计分，与毕业论文（设计）一并综合评分。附例：风险导向审计研究Pie Pierce, B., Sweeney, B.近几年来，审计行业面临的风险正在日益增大，国内外相继出现了一些会计舞弊事件，如：美国的“安然”、“施乐”，国内的“原野”、“琼民源”、“红光”等，审计人员由此涉及的案件也成千上万，赔偿的金额更难以估计，甚至有人称审计职业界进入了“诉讼爆炸”时代，一些会计师事务所因诉讼而倒闭或陷入困境，这使审计人员清醒地认识到，在商业竞争十分激烈的市场经济中，审计职业界所面临的商业风险已越来越大，审计职业必须设法降低这种商业风险水平。为此，以美国为首的西方国家从20世纪80年代开始大规模地修订审

3、计准则，在实践中产生了一种以风险评价为中心的审计模式，并在实务中得到广泛应用。一、风险导向审计产生的社会基础（一）高风险的审计执业环境是风险导向审计产生的直接原因。众多企业的倒闭，已审报表的使用者将经营失败等同于审计失败。他们认为企业濒临破产，注册会计师进行财务报表审计时就应提前发出警告，这样审计人员与公众期望的差距越来越大。期望差距的加大，表明社会公众对审计的需求日益增加，为弥补审计期望差距就得寻找途径，主动出击，迎合这种需求，须承担一定的法律责任即承担更大的查错防弊责任。随着企业规模的不断扩大，业务的复杂化和计算机的应用，会计、审计业务趋于复杂；险恶的企业经营环境必然意味着严峻的、高风险的

4、审计执业环境，因此迫切需要一种新的审计技术风险导向审计。（二）严格的法律环境是风险导向审计产生的外部驱动力。现代社会在某种程度上是一种契约经济，各种契约界定人与人之间的关系，法律保护契约双方，一切纠纷的处理需通过法律的手段解决。证券法对保护投资人利益的责任意识越来越强，因而当投资人的利益受到伤害时，被投资企业破产倒闭，投资人无力投资，债务人收回债务无望时，极有可能诉讼注册会计师。（三）会计师事务所经济压力和组织形式是风险导向审计产生的内在驱动力。随着市场竞争的加剧，会计师事务所要生存必须降低审计成本，寻找一种成本小而效率高的方法模式。面临着审计严峻的执业环境，审计人员不得不选择全新的审计模式风

5、险导向审计。风险导向审计将降低审计风险贯穿于整个审计过程，理智地分析并重视审计风险产生的各个重要环节，一旦认为审计风险已经控制在可容忍的范围内，就发表审计意见。风险导向审计为更有效地控制和提高审计效果和效率提供了完整的结构，有利于进一步弥合公众期望差距，减轻审计人员的责任，使审认人员由被动地承受审计风险到主动地控制审计风险。二、风险导向审计的主要程序（一）实施分析性程序。确定重要性标准，初步评价可接受审计风险和固有风险，了解内部控制结构和评价控制风险。（二）依据审计风险模型，确定检查风险水平，制定审计总体计划和具体计划。（三）如果初步评价控制风险水平较低，则实施控制测试，依据结果确定是否扩大交

6、易的实质性测试。如果初步评价控制风险水平较高，则应直接转入交易的实质性测试，评价财务报表的可能性。（四）实施分析程序和账户余额的实质性测试。在该种模式下，除采用账项导向审计和系统导向审计模式下的审计方法外，还大量采用分析性程序的方法，如趋势分析法、比率分析法、绝对额比较法、垂直分析法等。 三、风险导向审计的特点风险导向审计与传统的账项基础审计、制度基础审计相比较，具有如下四个方面的特点：（一）全面、动态地考虑风险因素。审计业务的整个过程一般可以被划分为接受审计委托、审计计划、审计实施和审计报告四个阶段。在制度基础审计中，审计师通常在计划阶段确定期望审计风险和固有风险；在实施阶段中的符合性测试阶

7、段确定控制风险，并在符合性测试结束后和实质性测试开始前，根据已确定的期望审计风险、固有风险和控制风险的值计算出检查风险的值，从而确定实质性测试的性质、时间和范围。在该种模式下，期望审计风险、固有风险，控制风险和检查风险都是针对账户余额层次一次确定的，而且在各个审计阶段，审计师最多也只评价一个或两个风险因素，这种做法并不能使审计师在审计全过程的各个阶段全面分析和控制审计风险。在风险导向审计模式中，审计风险诸要素在账户余额和财务报表两个层次被分别评估，充分体现了风险因素立体分布的特点。审计师在各个审计阶段分别评价账表项目的期望审计风险、固有风险、控制风险和检查风险。而在评价各种风险要素时，审计师在

8、各个阶段考虑的内容是不一样的，如在第一、四两个阶段审计师仅仅针对财务报表整体评价各项审计风险，而在第二、三两个阶段则针对具体的账户余额或交易事项进行评价；而随着审计工作的深入，审计人员能够获得的与风险要素相关的信息越来越多，对相关事项进行考察的程度也需不断加深，使对风险要素水平的评价也更加准确和客观。可以看出，制度基础审计在审计全过程中对风险要素的评估与控制是孤立的、静态的，而风险导向审计对风险要素的评估与控制则是全面和动态的。（二）在各个阶段都利用审计风险模型作出决策。在制度基础审计中，审计师仅仅通过评估期望审计风险、固有风险和控制风险来确定账户余额可接受检查风险的水平，从而决定在实质性测试

9、阶段所需收集的证据量，在该模式下审计模型的应用被局限于单一的决定实质性测试的证据量这一审计决策之中，未能发挥更大的作用。而在风险导向审计中，审计师在各个审计阶段，都分别以审计风险模型为主，分析评价各自的期望审计风险、固有风险、控制风险和检查风险，并在此基础上作出各项决策，从而能够全面控制审计风险。在接受审计委托阶段，审计师需要做出事关全局的接受或是拒绝审计委托的战略决策，决策的关键是要将报表层次的可接受审计风险和通过分析固有风险、控制风险和检查风险后估计得出的报表审计层次的可达到审计风险水平进行比较；在审计计划阶段，审计师的主要任务是通过对账户余额的可接受审计风险、固有风险、控制风险的评估来确

10、定可容忍的检查风险水平，并通过分析比较控制风险和检查风险来选择确定恰当的审计方法；在审计实施阶段，审计师按照计划阶段确定的审计方法进行控制测试和实质性测试。在进行控制测试的同时对账户余额的控制风险进行重新评估，如果重估结果与前一阶段的评估结果不一致，审计师还应当修改和完善已确定的审计方法。在所有审计测试工作完成之后，审计师需要利用审计风险模型就某账户余额的可达到审计风险水平进行评估，并将其与账户余额的可接受审计风险水平进行比较，以确定能否合理保证各账户余额认定的真实公允性。审计报告阶段是审计师进行风险控制的最后环节，也是对审计质量和风险程度的最后把关。在该阶段，审计师需要根据风险程度对财务报表

11、整体的真实公允性做出最终判断，其主要方法是根据新情况和新资料重新评估财务报表层次的可接受审计风险水平，同时利用审计风险模型通过分析各风险要素的最新估计值而求得可达到审计风险水平，然后将两者进行比较。可以认为，制度基础审计模式中的审计风险模型是一维的，它只有一个决策目标确定实质性测试所需的证据量，所涉及的风险层次和范围比较狭窄；而风险导向审计模式中的审计风险模型是两维的，它既包含了不同的风险要素，而且在不同审计阶段给各风险要素赋予了不同的内涵。（三） 审计模式转变为以风险为导向的模式。制度基础审计是以内部控制制度评审为基础所进行的审计，虽然制度基础审计也以审计风险理论为指导，但在实务中，审计人员

12、分不清固有风险和控制风险的各自程度是多少，在这种情况下，审计师更偏重利用控制风险的评审作用。在制度基础审计中，审计是以制度为导向，即整个审计的重心是评价内部控制制度，以内部控制制度的评价确定审计的重点，为进一步审计指明方向。而在风险导向审计中，审计却是以风险为导向。两者的区别在于制度基础审计只注重影响经济业务的内部环境，即内部控制制度，而风险导向审计除注重影响经济业务的内部环境以外，还注重外部环境，即它是以经济业务整体为重点，综合分析评价企业经营所处的内外环境，根据评价结果确定审计水平，最终目的是要将审计风险控制在社会可接受的水平之下。（四）对内部控制运用更加全面。在制度基础审计中，一般只考虑

13、内部会计控制。系统导向审计模式下考虑两个因素，即内部会计控制和内部管理控制，发展到风险导向审计模式下则考虑三个因素，即控制环境、会计系统和控制程序，然后又扩展到五个因素，即控制环境、管理部门的风险评价、会计信息与传递系统、控制行为和监督。由于内容的扩展，内部控制制度在风险导向审计模式下演变为内部控制结构。四、风险导向审计在我国的应用我国注册会计师行业目前还处于起步阶段，更谈不上完善与成熟，因此形成风险的因素很多，职业风险也很大。特别是随着市场经济的不断发展，会计舞弊事件时有发生，给注册会计师行业造成了很大的冲击，也对注册会计师行业提出了新的要求，改变审计模式迫在眉睫。实施风险基础审计是有效减少

14、审计风险、恰当分配审计资源、提高审计效率的途径。在我国实行风险基础审计不仅是必要的而且是可能的，虽然应用风险基础审计，还有许多具体问题有待解决，但是，只要广大注册会计师转变观念，切实按照风险基础审计的思路组织审计工作，就一定会加快我国审计实践及注册会计师事业的发展，风险基础审计也将在实践中得到完善。来源：Pie Pierce, B., Sweeney, B. “Cost - quality conflict in audit firms: An empirical investigation”. European Accounting Review, 2006， Vol. 13 (3): 41

15、5- 441Risk-based audit study（另起一页）Pie Pierce, B., Sweeney, B. In recent years, the auditing industry has been being challenged by rising risks, as evidenced by the fraud accounting at home and abroad such as American Enron and XEROX, and domestic Yuanye, Qingmingyuan, Hongguang etc. The auditing per

16、sonnel have been involved in tens of thousands of criminal cases, let alone the inestimable damages. It is even said that the auditing profession has entered into the era of “litigation explosion”, which has seen the bankruptcies and troubles of many CPA firms due to the litigations. This brings it

17、home to the auditing personnel that the auditing profession has been brought to face increasing commercial risks in the fiercely competitive market economy and has to try every means to lower such commercial risks. In this context, western countries led by the U.S.A. have revised a large number of a

18、uditing standards since the 1980s. They created an auditing model centering on risk assessment in practice, which has been widely put into practice.1、Risk-oriented basis of the social audit（1）Practising high-risk audit risk-oriented environment is the direct cause of the audit. The closure of a larg

19、e number of enterprises have statements of the trial users will be tantamount to failure audit failure. They believe that enterprises verge of bankruptcy, a certified public accountant to audit the financial statements should be early warnings, such audit and the public expect the gap is growing. In

20、crease the gap between the expectations that the public audit of the growing demand to make up for the gap between expectations of the audit must find ways to take the initiative to meet this demand, they must bear some legal responsibility - to assume greater anti-Zhaxi UNITED responsibility. With

21、the continuous expansion of the scale, the complexity of business and computer applications, accounting, auditing, business tends complicated and sinister business environment necessarily mean grim, high-risk audit professional environment, there is an urgent need for a new audit Technology - Risk-b

22、ased audit.（2）Strict legal environment is risk-oriented audit of the external drive. Modern society in the economy to some extent is a lease, the lease of people defined the relationship between the legal protection of contract and that all disputes be dealt with through legal means. Securities Law

23、to protect the interests of investors increasingly strong sense of responsibility, so that when the interests of investors hurt when he was invested enterprises bankruptcy, investors unable to invest no more hope for the debtor to recover the debt, most likely litigation registered accountants.（3）Ec

24、onomic pressures and accounting firms are risk-oriented organizational forms the internal audit driving force. As market competition intensifies, accounting firms to survive must reduce audit costs, looking for a small and cost-effective method of mode. Facing a serious professional environment audi

25、t, the audit staff had to choose a new audit model - Risk-based audit. Risk-based audit will reduce audit risk throughout the audit process, rational analysis of audit risk and the importance of the various important links, once that the audit risk control can be tolerated in the context of, the aud

26、it opinion. Risk-based audit for more effective control and improve the effectiveness and efficiency of the audit to provide a complete structure, and help to further bridge the gap between public expectations and reduce the responsibility of the personnel audit to identify staff from passive trial

27、to sustain the initiative to audit risk control audit risk .2、The main risk-oriented audit procedures(1) The implementation of analytical procedures. Determine the importance of standards, preliminary evaluation of the audit risk and acceptable risks inherent understanding of the internal control st

28、ructure and evaluation of risk control. (2) Based on the audit risk model to determine risk level of inspection, audit master plan and specific plans. (3) If the preliminary evaluation of a lower level of risk control, the control testing, based on the results determine whether to expand the substan

29、tive test transactions. If the preliminary evaluation of the higher level of risk control should be transferred directly into the transactions of the substantive test, evaluation of the possibility of financial statements. (4) Implementation of procedures and the substantive account balance test. In

30、 that mode, in addition to making use of audit and guidance system under the guidance audit model audit methodology, but also a large number of analytical procedures used methods, such as trend analysis, ratio analysis, the absolute value of comparative law, such as vertical analysis .3、Risk-oriente

31、d features of the audit(1)Risk-based audit of the accounts with the traditional basis of the audit, the audit system basis, compared with the following four characteristics.Comprehensive, dynamic risk factors to consider. The entire process of audit operations can be divided into general acceptance

32、commissioned audit, the audit plans, audit and the implementation of the audit report in four phases. In the institutional basis of the audit, auditors usually identified in the planning phase expectations audit risk and the risks inherent in the implementation phase in the testing phase of determin

33、ing risk management, and consistent with the end of the test before the start and substantive test, in accordance with established the expectations of audit risk, inherent risks and risk control value calculated risk check the value of substantive tests to determine the nature, timing and scope. In

34、that mode, the expectations of audit risk, inherent risks, risk control and check account balances are directed at the risk of a defined level, and in various stages of the audit, auditors at most only one or two evaluation of risk factors, such practices does not make the auditors in auditing the v

35、arious stages of the entire process of comprehensive analysis and control of audit risk. Audit risk-oriented mode, the audit risk of all elements in the balance of accounts and financial statements by the two levels were assessed fully embodies the three-dimensional distribution of risk factors char

36、acteristics. Auditors were in various stages of the audit evaluation sheet items account the expectations of audit risk, inherent risks, risk control and inspection risk. In the evaluation of various risk factors, the auditors in various stages of consideration is not the same as the content, as in

37、the first, 42 stage auditors only for the overall evaluation of the financial statements audit risk, and in the second, third two stage will be tailored to specific account balances or transactions subject to evaluation and audit work with the deepening of the audit staff to be risk factors associat

38、ed with more and more information on matters related to inspect the extent of the need also has deepened, to the evaluation of the level of risk factors are more accurate and objective. We can see that the basis of the audit system in the audit of the entire process of the elements of risk assessmen

39、t and control is isolated, static, and the risk-oriented elements of the audit of risk assessment and control is a comprehensive and dynamic. (2) In various stages of the audit risk model for decision-making. In the institutional basis of the audit, auditors simply by expectations of audit risk asse

40、ssment, control risk inherent risks and to determine the account balance check acceptable level of risk, so as to determine the substantive stage of testing required for the collection of evidence in the audit mode the application of the model was limited to a single substantive decision to test evi

41、dence in the audit decision-making, unable to play a bigger role. And the risk-oriented audit, the auditors in various stages of the audit, the audit risk model were mainly the expectations of their analysis and evaluation audit risk, inherent risks, risk control and inspection of risks, and on this

42、 basis to the decision-making, to enable full control of audit risk. In the audit commissioned by the stage, auditors need to be made concerning the overall situation. Accept or reject the audit commissioned by the strategic decision-making, decision-making is the key to an acceptable level statemen

43、ts and audit risk inherent risk analysis, risk control and inspection after the estimated risk that the audit statements can be achieved levels of the audit to compare the level of risk in the audit planning stage, the main task of auditors on the accounts through the balance of acceptable audit ris

44、k, inherent risks and control risks can be assessed to determine the risk tolerance inspection level, and through analysis and comparison of risks and control risks to check the appropriate choice of the auditing methods in the implementation phase of the audit, auditors determined in accordance wit

45、h the planning stages of the audit methods of control testing and substantive test. In control testing at the same time the account balance control risk re-evaluation, if the results of the revaluation and the previous result of the assessment inconsistencies, auditors should also revise and improve

46、 the auditing methods have been identified. In all the tests after the completion of the audit, auditors need to use the audit risk model on a balance of the account could reach the level of audit risk assessment, and the balance of their accounts and audit acceptable level of risk compared to deter

47、mine whether reasonable assurance that the account balances that of the real fair. Audit reports stage is a risk auditor control of the final links, as well as for audit quality and the extent of the risks the final say. At that stage, the need for risk-based auditors on the financial statements of

48、the overall extent of the true fair and make a final judgement, the main method is based on the new circumstances and new information to reassess the financial statements acceptable level of audit risk level, and use of audit risk model Through analysis of the risk factors and the latest estimates c

49、an be obtained to the level of audit risk, and then to compare the two. We can say that the system based on the audit of the audit risk model is one-dimensional model, which only a policy objectives - to identify substantive testing of the evidence required, the level and the risks involved in relatively narrow scope, and risk-oriented mode of audit audit ris