基于COSO框架的A会计师事务所年报审计内部控制优化研究

发布时间：2018-04-09 12:26

本文选题：会计师事务所　切入点：年报审计　出处：《重庆理工大学》2017年硕士论文

【摘要】：会计师事务所年报审计内部控制体系作为会计师事务所出具的年报审计报告质量的基础,深刻影响会计师事务能否降低年报审计风险,在遵守法律法规的前提下出具公允客观的年报审计报告,进而影响会计师事务所的生存和经营发展。在我国的整个注册会计师行业中,会计师事务所年报审计普遍存在内部控制还不够完善的情况。如何优化年报审计内部控制成为一个迫切需要解决的问题。会计师事务所年报审计流程大致可以分为预备调查,签订年报审计业务约定书,制定年报审计计划,年报审计实施,整理工作底稿出报告,业务完成归档六个阶段。A会计师事务所年报审计项目组梳理年报审计相关流程并锁定相关内部控制关键点,采取了相关的管控措施,但A会计师事务所年报审计内部控制依然存在着诸多问题。笔者结合COSO框架五要素,深入分析A会计师事务所年报审计内部控制的现状并且分析了影响年报审计内部控制目标实现的主要要素。围绕年报审计内部控制的目标,笔者建议通过构建基于COSO框架的A会计师事务所年报审计内部控制体系,确保从整体上提升年报审计质量,防范年报审计风险,并实现年报审计相关战略。其次,针对影响了年报审计内部控制目标实现的要素有针对性地提出了相关建议,以确保在A会计师事务所内形成层级分明,内容饱满的年报审计内部控制体系。A会计师事务所年报审计内部控制的现状在我国中小会计师事务所中具有普遍性,可以指导其它类似的中小型会计师事务所实现年报审计内部控制优化。
[Abstract]:As the basis of the quality of the annual report issued by the accounting firm, the internal control system of the audit of the annual report of the accounting firm has a profound impact on whether the accounting affairs can reduce the audit risk of the annual report.Under the premise of abiding by laws and regulations, the audit report of fair and objective annual report will affect the survival and development of accounting firms.In the whole CPA industry of our country, the audit of the annual report of the accounting firm is still imperfect.How to optimize the internal control of annual audit has become an urgent problem to be solved.The audit process of the annual report of an accounting firm can be roughly divided into preparatory investigation, signing the agreement on the audit business of the annual report, drawing up the audit plan for the annual report, carrying out the audit of the annual report, and preparing the working papers for the report.The audit project team of the annual report of accounting firm A combed the related process of the annual report audit and locked the key points of related internal control, and took the relevant control measures.However, there are still many problems in the internal control of the annual report audit of A accounting firm.Combined with the five elements of COSO framework, the author deeply analyzes the present situation of the internal control of the annual report audit of A accounting firm and analyzes the main factors that affect the realization of the internal control goal of the annual report audit.Around the goal of the internal control of the annual report audit, the author suggests that the internal control system of the annual report audit of A accounting firm based on the COSO framework should be constructed to ensure the overall improvement of the audit quality of the annual report and prevent the audit risks of the annual report.And realize the annual report audit related strategy.Secondly, aiming at the factors that affect the realization of the internal control goal of the annual report audit, the paper puts forward the relevant suggestions to ensure that there is a clear hierarchy in the A accounting firm.The present situation of the internal control of the annual report audit of A accounting firm is universal among the small and medium-sized accounting firms in our country.It can guide other similar small and medium accounting firms to optimize the internal control of annual audit.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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