A会计师事务所审计风险控制的研究

发布时间：2018-06-01 14:49

本文选题：注册会计师 + 审计风险　；参考：《辽宁大学》2012年硕士论文

【摘要】：随着我国改革开放的日益深入和法制建设的加强,我国的经济环境和法律环境都发生了很大的变化,各种法律法规正在逐步完善,公众的法律意识也在不断的提高。同时,这些年来注册会计师事业也随之迅速发展,审计范围的渐渐扩大,社会公众对其审计结果的期望值也越来越高,因此,注册会计师审计的职业责任与日俱增。社会经济生活的多变性和复杂性增加了社会审计的难度,由此就必然产生了审计风险。审计风险在审计实践中的大量增加引起了社会各界广泛、深切的关注。对审计风险研究的根本出发点应该是对其涵义与特征的认识,这是系统地认识审计风险,防范和控制审计风险的重要前提。所以,人们需要在正确认识了审计风险的涵义和特征后,才能有效识别审计风险、加强审计风险意识,才能有效地预防并控制审计风险,在稳定和维护社会主义市场经济秩序,使其更好发展方面尽到注册会计师审计应有的责任。在会计师事务所体制机制不断转变的今天,会计师事务所和注册会计师已经成为了审计风险的主要承担者。所有会计师事务所为了生存和发展必须关注的中心问题就是风险控制问题,它也是当代审计理论界热讨的问题之一。论文首先介绍了审计风险的定义和特点,并阐述了目前A会计师事务所审计风险的现状和存在的问题,由此从社会审计的客户的诚信,公司的治理机构是否完善、内部控制制度是否健全以及审计范围和内容等客观方面和审计方法本身的缺陷、审计人员自身素质和审计收费等主观方面,分析了注册会计师审计风险产生的原因。根据原因有针对性地对A会计师事务所在有效控制审计风险方面,提出了切合会计师事务所现状的控制举措,希望是对整个注册会计师执业界的健康良好发展提出点有价值的建议。
[Abstract]:With the deepening of China's reform and opening up and the strengthening of legal construction, great changes have taken place in the economic and legal environment of our country, various laws and regulations are being gradually improved, and the public's legal consciousness is constantly improving. At the same time, with the rapid development of CPA in recent years, the scope of audit has gradually expanded, and the expectation of the public on the audit results is higher and higher. Therefore, the professional responsibility of CPA audit is increasing day by day. The variability and complexity of social economic life increase the difficulty of social audit. The increase of audit risk in audit practice has caused widespread and deep concern. The basic starting point of the research on audit risk should be the understanding of its meaning and characteristics, which is the important premise of systematically understanding audit risk and preventing and controlling audit risk. Therefore, people need to correctly understand the meaning and characteristics of audit risk in order to effectively identify audit risk, strengthen audit risk awareness, effectively prevent and control audit risk, and stabilize and maintain the order of socialist market economy. Make its better development to the CPA audit should be responsible. Nowadays, accounting firms and certified public accountants have become the main carriers of audit risk. Risk control is the central problem that all accounting firms must pay attention to in order to survive and develop. It is also one of the hot issues in the field of audit theory. This paper first introduces the definition and characteristics of audit risk, and expounds the present situation and existing problems of audit risk in A accounting firm, which is based on the integrity of the clients of social audit and whether the corporate governance institutions are perfect or not. Whether the internal control system is sound, the objective aspects such as the scope and content of the audit, the defects of the audit method itself, the quality of the auditors themselves and the audit fees and so on, are analyzed, and the reasons for the audit risk of CPA are analyzed. According to the reasons, this paper puts forward some measures to control the audit risk of A accounting firm in accordance with the current situation of the accounting firm. Hope is to make some valuable suggestions for the healthy development of the whole CPA profession.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F239.4

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