我国会计师事务所审计风险的防范与控制

发布时间：2018-06-07 02:34

本文选题：审计风险 + 成因分析　；参考：《北京交通大学》2008年硕士论文

【摘要】： 20世纪60年代中期,随着被审计单位内外部经营背景和社会法律环境的变化,以及经济生活对审计意见依赖程度的扩大,会计师事务所和审计人员不断陷入诉讼案件中,受到沉重的甚至是毁灭性的打击。审计风险无时不在,无处不有,而且愈演愈烈。但是,审计风险是可以控制的。本文旨通过对审计风险的研究,探索控制风险的途径与方法。本文在前人研究的基础上共分四个部分对审计风险进行了进一步的探索和研究。第一部分为研究背景及意义。明确了研究审计风险的目的,总结了国内外研究现状。第二部分系统地论述了审计风险在审计理论体系中的地位以及审计风险的含义、特征。并就审计风险要素、模型进行了详细地论述,明确了审计风险要素的含义、特点。第三部分以会计师事务所审计案例为例,详细分析了我国会计师事务所审计风险形成的原因。第四部分从构成审计风险模型的四个要素出发,对会计师事务所在开展审计业务时如何防范和控制固有风险、控制风险、检查风险以及道德风险提出了一系列的控制措施。
[Abstract]:In the middle of 1960s, with the changes of the internal and external operating background and the social legal environment of the audited units and the expansion of the dependence of economic life on audit opinions, accounting firms and auditors were constantly involved in litigation cases. Take a heavy and even devastating blow. Audit risk is everywhere, and intensified. However, audit risk can be controlled. The purpose of this paper is to explore the ways and methods of controlling audit risks. On the basis of previous studies, this paper makes further exploration and research on audit risk in four parts. The first part is the research background and significance. The purpose of the research on audit risk is clarified, and the current research situation at home and abroad is summarized. The second part systematically discusses the status of audit risk in the audit theory system and the meaning and characteristics of audit risk. The model of audit risk is discussed in detail, and the meaning and characteristics of audit risk are clarified. The third part takes the audit cases of accounting firms as an example to analyze the causes of audit risks of accounting firms in China. The fourth part puts forward a series of control measures on how to prevent and control the inherent risk, control the risk, check the risk and the moral hazard when the accounting firm carries out the audit business from the four elements of the audit risk model.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】