ABC会计师事务所函证审计程序存在的问题及优化研究

发布时间：2018-05-02 17:04

本文选题：会计师事务所 + 函证　；参考：《青岛科技大学》2017年硕士论文

【摘要】：函证是审计工作中获取审计证据的重要程序,是审计人员直接从被审计单位之外的第三方获取审计证据,以证明被审计单位相关数据是否真实可靠的一种行之有效的方法。整个函证过程由注册会计师主导,被审计单位和被询证单位配合完成。作为一项不可或缺的审计程序,审计人员需要保证函证的有效性,以充分发挥函证的证明作用。但是,这些年来,屡屡出现的审计失败案例中不乏是由函证不当而引起的,例如都熟知的美国巨人零售案、银广夏事件、G外高桥事件等,不仅暴露了审计人员在执行函证审计程序时出现的操作不规范现象,还揭示了审计制度、审计流程存在的问题。完善的函证审计程序不仅是保证审计人员获得充分适当的审计证据的必要前提,也是确保审计工作执行与完成的重要因素。因此,函证审计程序需要不断优化与改进,这是规范审计人员职业行为、保障工作进度的必然要求,也是完善会计师事务所审计流程的客观要求。本文首先回顾了函证审计程序的国内外研究动态及发展状况,其次论述了函证审计程序的相关理论,包括函证的含义、函证决策的做出及函证在审计程序中的重要作用,通过实际案例介绍函证审计程序的实施步骤,剖析函证审计程序在实际执行过程中存在的主要问题,通过问卷调查获得ABC会计师事务所审计人员实施函证审计程序现状的第一手资料,多角度分析函证审计程序存在问题的原因。最后,综合考虑函证审计程序实施的具体目标与原则,对实际工作中发现的被审计单位、会计师事务所、被询证单位三方存在的主要问题,提出相对应的改进建议,并提出构建“互联网+函证”平台的设想,尤其是三方共享平台的构建,以期能在一定程度上为审计人员实施函证审计程序提供引导与帮助,从而能够达成规范函证流程,提高函证在支持审计结果有效性方面的作用。
[Abstract]:Letter proof is an important procedure to obtain audit evidence in audit work. It is an effective method for auditors to obtain audit evidence directly from a third party other than the audited unit to prove whether the relevant data of the audited unit is true and reliable. The whole process is led by CPA, the audited unit and the probate unit cooperate. As an indispensable audit procedure, auditors need to ensure the validity of letter proof, in order to give full play to the proof function. However, in the past few years, many of the repeated audit failures have been caused by improper correspondence, such as the well-known US Giant Retail case, the Silver Guangxia incident and the Waigaoqiao incident. It not only exposes the nonstandard operation phenomenon that the auditor appears in the execution of the audit procedure, but also reveals the problems in the audit system and the audit process. The perfect letter proof audit procedure is not only the necessary prerequisite to ensure the auditors to obtain adequate and appropriate audit evidence, but also an important factor to ensure the execution and completion of the audit work. Therefore, the procedure of letter audit needs to be optimized and improved constantly, which is the inevitable requirement of standardizing the professional behavior of auditors and ensuring the progress of work, as well as the objective requirement of perfecting the audit process of accounting firms. This paper first reviews the domestic and foreign research and development situation of the correspondence audit procedure, and then discusses the relevant theories of the letter proof audit procedure, including the meaning of the letter proof, the decision making of the letter proof and the important function of the letter proof in the audit procedure. By introducing the implementation steps of the letter audit procedure, the main problems existing in the actual implementation process of the letter proof audit procedure are analyzed. Through the questionnaire survey, the author obtains the first-hand information about the current situation of the audit procedures of the auditors of ABC accounting firm, and analyzes the causes of the problems in the audit procedures from various angles. Finally, considering the specific objectives and principles of the implementation of the letter audit procedure, the paper puts forward corresponding suggestions for improvement of the main problems found in the actual work of the audited units, accounting firms and probate units. The paper also puts forward the idea of constructing the platform of "Internet letter proof", especially the construction of tripartite shared platform, in order to provide guidance and help for auditors to implement the letter and certificate audit procedure to a certain extent, so as to reach the standard letter proof process. Improve the role of letter evidence in supporting the effectiveness of audit results.
【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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