DT会计师事务所审计风险控制研究

发布时间：2018-06-01 04:30

本文选题：审计风险 + 审计风险控制　；参考：《西安石油大学》2017年硕士论文

【摘要】：截止2016年年底,Z省大大小小的会计师事务所达到211家,其中绝大部分是中小型会计师事务所。由中国注册会计师协会发表,中国会计视野网整理的2016年会计师事务所综合评价前百家信息中,在Z省的分所如瑞华会计师事务所、天职国际会计师事务所、希格玛会计师事务所等知名的大型会计师事务所占领了市场的绝大部分。而对于中小型会计师事务所来说,要在该行业生存,就要在不断扩大市场份额的同时对风险进行有效地控制,而审计风险是其面临的重要风险之一,所以加强对审计风险的控制,是重中之重。本文明确了审计风险的概念及其基本特征;审计风险控制的概念、意义及其基本程序。以DT会计师事务所为研究对象,立足于DT会计师事务所自身情况及特点,结和该所的相关制度规定以及调查问卷,识别该所在业务承接阶段、审计计划阶段、审计实施阶段、审计报告阶段存在的审计风险。进一步运用模糊综合评价法对各阶段所识别的审计风险进行评价定量分析。最终结合前文的分析,本着实用性、系统性、针对性的原则,对DT会计师事务所提出审计风险控制的应对措施。具体的应对措施如下:在审计业务承接阶段:完善审计风险评价程序、慎重选择客户、充分了解被审企业及其环境、规范审计收费制度、提高审计人员素质;在审计计划阶段:建构合格的项目合作团队、明确分配审计过程中的职能责任;在审计实施阶段:保证审计证据充分合理、重视分析性复核程序;在审计报告阶段:完善审计底稿、严格执行三级复核制度、与被审单位相互交流。
[Abstract]:By the end of 2016, there were 211 accounting firms large and small in the province, most of which were small and medium-sized accounting firms. Among the top 100 information on the comprehensive evaluation of accounting firms in 2016, published by the China Institute of Certified Public Accountants and collated by the China Accounting Vision Network, branch offices in Z Province, such as Ruihua Accounting firm, Tianji International Accounting firm, Major accounting firms, such as Sigma, occupy the vast majority of the market. For small and medium-sized accounting firms, to survive in the industry, it is necessary to continuously expand the market share while effectively control the risk, and audit risk is one of the important risks it faces. Therefore, to strengthen the control of audit risk, is the top priority. This paper clarifies the concept and basic characteristics of audit risk, the concept, significance and basic procedure of audit risk control. Taking DT accounting firm as the object of study, based on the situation and characteristics of DT accounting firm, and the relevant regulations and questionnaires of the institute, the author identifies the institute in the business undertaking stage, the audit planning stage, the audit implementation stage, and so on. Audit risk in the stage of audit report. Furthermore, the fuzzy comprehensive evaluation method is used to evaluate and analyze the audit risks identified in each stage. Finally, based on the above analysis and the principle of practicability, systematicness and pertinence, the paper puts forward the countermeasures of audit risk control for DT accounting firm. The specific countermeasures are as follows: in the stage of undertaking audit business: perfect audit risk evaluation procedures, carefully select customers, fully understand the audited enterprise and its environment, standardize the audit fee system, improve the quality of auditors; In the stage of audit plan: to construct qualified project cooperation team, to clearly assign the functional responsibility in the audit process, to ensure that the audit evidence is sufficient and reasonable, and to attach importance to the analytical review procedure, in the stage of audit implementation; In the stage of audit report: perfect the audit manuscript, strictly implement the three-level review system, and communicate with the auditee.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

【相似文献】