摘要:财政部在2006年2月15日颁发了新的注册会计师审计准则，与以往的审计准则相比，这次在审计理念上有了较大的突破，风险导向审计模式由传统风险导向审计模式转变为重大错报风险导向审计模式，将审计风险模型转变为:审计风险=重大错报风险×检查风险,其中重大错报风险是指在审计前财务报表存在重大错报的可能性。在保证执业质量的前提下，提高审计工作效率是唯一的降低审计成本的有效手段。审计人员必须在审计质量与审计成本之间找到平衡点，而合理运用分析性复核程序能有效降低独立审计的重大错报风险。
本文以《独立审计具体准则第11号——分析性复核法》理论为基础，以金诚会计事务所为研究对象，通过对参考文献的研究，搜集相关资料，并结合文献中提供的案例数据进行分析。本文认为最重要的还是审计师在报表层次和认定层次合理有效地使用分析性复核法，如何规范利用分析性复核法的步骤降低重大错报风险，并对在实施分析性复核法中存在的问题提出了优化措施，确保分析性复核法能够降低审计重大错报风险。
关键词：分析性复核法；重大错报风险；审计；财务报表
Abstract:In February 15, 2006, the Ministry of Finance issued a new auditing standards, which has the biggest breakthrough on Auditing Concepts. The major shift that audit mode adopted in the risk-oriented is the transformation from the traditional risk-oriented audit mode to material misstatement risk-based audit model which is also known as risk-oriented mode improved. Material misstatement risk-based is changed as the risk of material misstatement times check risk. Risk of material misstatement refers to probability of having material misstatement in the financial statements before audit. In the premise of ensuring the practice quality, reduce audit cost is the only method to improve the efficiency of audit work., and the reasonable use of analytic review can help certified public accountants to make an economical and effective audit scheme between the quality and the cost, thereby reducing the risk of material misstatement of the independent audit. The paper with Jincheng accounting firm as the research object is based on the "Specific Independent Auditing Standard No. eleventh -- analytic review",which through the research of references, collecting data, and combine the analysis of case data available in literature. We think the most important thing is how auditors to use the analytic review in statement level and assertion level, how to regulate the use of analytic review procedures to reduce the risk of material misstatement, and put forward optimization measures in the implementation of the analytic review, All of these measure ensure that analytic review can reduce audit risk of material misstatement.
Key Words Analytic review the risk of material misstatement audit financial statements
论文技术路线及研究方法
（1）运用文献研究法，根据分析性复核法的研究背景，提出如何利用分析性复核法降低审计重大错报风险。对实施分析性复核法中存在的问题提出了优化措施，确保高效率地完成审计目标。
（2）由于文中模型的创建基于心理学理论，并且审计程序的执行过程也是注册会计师的心理行为判断过程，故本文的研究方法应属定性研究。
（3）本文旨在研究分析性复核法降低重大错报风险的作用研究，带有一定的目的性，且通过统筹的计划对案例进行系统性的分析。扩大了读者对分析性的感性认识，故本文也属于观察法。
（4）运用案例研究法，在研究分析性复核法降低审计重大错报风险的时候，金诚会计事务所的案例贯穿整个过程。
（5）在案例分析中用到了一元线性回归方程模型，故本文也应用了数学方法。数学方法就是在撇开研究对象的其他一切特性的情况下，用数学工具对研究对象进行一系列量的处理，从而作出正确的说明和判断，得到以数字形式表述的成果。
