J公司重大错报风险识别和评估研究

发布时间：2018-05-17 21:15

本文选题：重大错报风险 + 现代风险导向审计　；参考：《吉林财经大学》2017年硕士论文

【摘要】：随着我国市场经济的不断成熟和全球化进程的不断深化,现代企业可以选择更加多元化的经营方式,获得更多的市场机会和融资渠道,同时也要面对更加复杂的市场环境和更加多样的经营风险。在这种情况下,审计工作的难度也在不断加大。面对业务量巨大和业务种类繁多的被审计单位,审计人员必须要采用能够有效控制审计风险,并且能够进一步提高审计效率的现代风险导向审计模式。在这种模式下,重大错报风险的识别和评估作为核心内容,能够识别被审计单位的重点审计领域,有效评估重大错报的重要性和广泛性,集中审计资源针对重点审计领域进行审计,进而降低审计风险,提高审计效率。但是在我国审计的实务领域,重大错报风险的识别和评估并没有受到足够的重视。许多审计人员在执业过程中缺乏系统性的重大错报风险识别和评估程序,盲目的进行审计,审计思路很容易被被审计单位获取,从而无法识别到重大的风险。本文主要采用文献研究结合案例分析的方法,首先对重大错报风险相关理论的进行整理和分析,总结了相关理论研究现状。其次选取J公司审计失败的案例进行分析。详细的对如何在实务中运用重大错报风险识别和评估程序进行审计进行了说明,最后提出了Z会计师事务所在为J公司提供审计服务的过程中的不足之处,给会计师事务所和注册会计师提出了建议。旨在加强重大错报风险识别和评估理论在审计实务中的可操作性,充分证明重大错报风险识别和评估程序的运用能够有效整合审计资源,提高审计效率,降低审计风险。使之能够在审计实务中得到广泛应用。
[Abstract]:With the continuous maturity of our market economy and the deepening of the globalization process, modern enterprises can choose a more diversified mode of operation and obtain more market opportunities and financing channels. At the same time, we have to face a more complex market environment and more diversified business risks. In this case, the difficulty of audit work is also increasing. In the face of the large volume of business and various types of business audited units auditors must adopt a modern risk-oriented audit model which can effectively control audit risks and further improve audit efficiency. In this mode, the identification and evaluation of material misstatement risk as the core content, can identify the key audit areas of the audited units, effectively assess the importance and breadth of material misstatement, In order to reduce audit risk and improve audit efficiency, centralized audit resources are focused on key audit areas. However, in the practical field of audit in China, the identification and evaluation of the risk of material misstatement has not received enough attention. Many auditors lack systematic procedures for identifying and evaluating the risk of material misstatement in the course of practice, and blindly audit, audit ideas are easily acquired by audit units, so they can not identify significant risks. This paper mainly adopts the method of literature research and case analysis. Firstly, the related theories of material misstatement risk are sorted out and analyzed, and the current research situation of relevant theories is summarized. Secondly, select J company audit failure case analysis. How to use the process of identifying and evaluating the risk of material misstatement in practice is explained in detail. Finally, the deficiencies of accounting firm Z in the process of providing audit services for company J are pointed out. Advice is given to accounting firms and certified public accountants. The purpose of this paper is to strengthen the operability of the theory of identifying and evaluating the risk of material misstatement in the audit practice, and to fully prove that the application of the procedure of identifying and evaluating the risk of material misstatement can effectively integrate the audit resources, improve the audit efficiency and reduce the audit risk. So that it can be widely used in audit practice.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F426.7

【参考文献】