YH所基于审计责任界定的风险控制研究
发布时间：2018-12-17 12:00
【摘要】： 近年来中外独立审计市场上审计失败案件频繁地爆发,很多国际和国内著名的会计师事务所声誉扫地、损失惨重、甚至破产倒闭;如1995年安达信会计师事务所赔偿了7500万美元;1999年安永为会计丑闻支付了3.35亿美元;德勤、毕马威也纷纷卷入财务欺诈丑闻之中。更有甚者,安达信因美国安然公司会计丑闻曝光而烟销云散。而在国内证券市场上,近年来中国证监会处罚的案件很大一部分是因为事务所出具的审计报告存在质量问题,中外审计市场现实情况表明,寻找审计失败原因并予以控制是一个非常迫切的课题。 本文首先介绍了YH会计师事务所风险控制研究的目的和意义,综述总结了国内外会计师事务所风险控制研究的现状;其次对审计风险的成因、特征及相关理论进行了阐述;随后详细叙述了审计责任界定和风险控制的基础理论,即博弈理论、委托代理激励理论、契约责任理论和侵权责任理论;接着讲述了YH会计师事务所风险控制的现状,提出了YH会计师事务所风险控制存在的问题,根据这些现状及审计责任界定和风险控制的理论,从内部和外部两大因素共五个方面对影响YH会计师事务所风险控制的因素进行了分析,包括组织结构方面、人力资源方面、收入分配制度方面、客户经营风险方面、外部监管环境方面;最后根据这些因素提出了YH会计师事务所风险控制的三个对策,即强化内部质量控制、建立基于审计责任界定的事务所风险防范机制、充分利用外部资源控制审计风险。
[Abstract]:In recent years, audit failure cases frequently broke out in the independent audit market of China and foreign countries, and many famous international and domestic accounting firms lost their reputation, lost a lot of money, even went bankrupt, for example, Andersen accounting firm paid 75 million US dollars in compensation in 1995. Ernst & Young paid $335 million for the accounting scandal in 1999; Deloitte and KPMG were involved in the financial fraud scandal. What's more, Andersen has been dispersed by the exposure of Enron's accounting scandal. In the domestic securities market, in recent years, a large part of the cases punished by the CSRC are due to the quality problems in the audit reports issued by the firms. The reality of the audit market at home and abroad shows that It is an urgent task to find out the cause of audit failure and control it. This paper first introduces the purpose and significance of the research on risk control of YH accounting firm, summarizes the present situation of the research on risk control of accounting firms at home and abroad, and then expounds the causes, characteristics and related theories of audit risk. Secondly, the paper describes the basic theories of the definition of audit liability and risk control, including game theory, principal-agent incentive theory, contract liability theory and tort liability theory. Then it describes the current situation of risk control in YH accounting firm, and puts forward the existing problems of risk control in YH accounting firm. According to these status quo and the theory of audit responsibility definition and risk control, This paper analyzes the factors influencing the risk control of YH accounting firm from two aspects of internal and external factors, including organizational structure, human resources, income distribution system, customer management risk. External regulatory environment; Finally, according to these factors, the paper puts forward three countermeasures of YH accounting firm risk control, that is, strengthening internal quality control, establishing firm risk prevention mechanism based on the definition of audit responsibility, and making full use of external resources to control audit risk.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.43
本文编号：2384170
[Abstract]:In recent years, audit failure cases frequently broke out in the independent audit market of China and foreign countries, and many famous international and domestic accounting firms lost their reputation, lost a lot of money, even went bankrupt, for example, Andersen accounting firm paid 75 million US dollars in compensation in 1995. Ernst & Young paid $335 million for the accounting scandal in 1999; Deloitte and KPMG were involved in the financial fraud scandal. What's more, Andersen has been dispersed by the exposure of Enron's accounting scandal. In the domestic securities market, in recent years, a large part of the cases punished by the CSRC are due to the quality problems in the audit reports issued by the firms. The reality of the audit market at home and abroad shows that It is an urgent task to find out the cause of audit failure and control it. This paper first introduces the purpose and significance of the research on risk control of YH accounting firm, summarizes the present situation of the research on risk control of accounting firms at home and abroad, and then expounds the causes, characteristics and related theories of audit risk. Secondly, the paper describes the basic theories of the definition of audit liability and risk control, including game theory, principal-agent incentive theory, contract liability theory and tort liability theory. Then it describes the current situation of risk control in YH accounting firm, and puts forward the existing problems of risk control in YH accounting firm. According to these status quo and the theory of audit responsibility definition and risk control, This paper analyzes the factors influencing the risk control of YH accounting firm from two aspects of internal and external factors, including organizational structure, human resources, income distribution system, customer management risk. External regulatory environment; Finally, according to these factors, the paper puts forward three countermeasures of YH accounting firm risk control, that is, strengthening internal quality control, establishing firm risk prevention mechanism based on the definition of audit responsibility, and making full use of external resources to control audit risk.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2009
【分类号】：F239.43
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