A会计事务所审计风险防控对策研究

发布时间：2018-08-05 18:57

【摘要】：在我国,由于资本市场的发展,公司在经营活动中存在的风险越来越多,另外,会计事务所和签字注册会计师在审计过程中存在的风险也在不断增加。最近这几年,在我国发生了很多重大财务造假事件,其中包括很多上市公司,和一些将要上市的公司,这些事件的发生,使审计行业遭受到了非常大的信誉危机,社会公众对审计的财务信息不再信任,由此而产生的问题非常多。为此,审计行业现在非常重视审计风险,目前来讲,如何有效控制审计风险,对会计事务所和注册会计师来讲,都是亟需解决的问题。在本文中,基于审计风险相关的知识,包括概念以及模型的基础上,以A会计事务所为例,探讨A会计事务所审计风险的现状、存在的问题、原因,并提出相应的对策。首先,根据对A会计事务所审计风险现状的调查,得出A会计事务所在业务承接阶段,因为日益激烈的竞争和利益的驱使,致使会计事务所有时会甘愿冒风险去承接一些明显有审计风险的业务。审计计划阶段许多存在审计风险的内容虽然有考虑到,却不够深入,对被审方实际调查也不足,导致审计时,风险比较大。审计实施阶段,对审计项目过程中遭受到的审计风险的根本原因,未能全部控制妥当,导致某些风险因素扩大,风险加大。深入分析其在审计风险时存在的问题,发现a会计事务所存在质量防控体系存在缺陷,审计项目在风险控制方面存在缺陷,以及注册会计师的职业道德无法控制等问题。本文基于现代审计风险模型,探讨a会计事务所存在审计风险的原因,主要包括两个方面重大错报风险因素和检查风险因素。并运用层次分析法对a会计事务所存在的风险进行评估,以a会计事务所审计风险评估作为目标层,重大错报风险和检查风险作为指标层,建立了8个详细指标,并计算其权重,根据计算结果可知,a会计事务所审计风险评估结果为中等,针对a会计事务所审计风险存在的问题、原因及其评估情况,本文提出完善a会计师事务所审计风险控制的建议,针对重大错报风险因素提出的建议:谨慎选择被审单位,全面衡量和评价被审计单位的会计环境,全面评估被审计单位内部控制制度。针对检查风险因素提出的建议:会计师事务所自觉抵制行业内不正当竞争,注册会计师提高自身综合素质,努力缩小社会公众与审计人员的期望差。
[Abstract]:Because of the development of the capital market in China, the risks in the business activities of companies are more and more, in addition, the risks of accounting firms and signed certified public accountants in the audit process are also increasing. In recent years, there have been many major financial fraud incidents in China, including many listed companies, and some companies to be listed. These incidents have caused the audit industry to suffer a very big credit crisis. The public no longer trust the financial information of the audit, which causes many problems. Therefore, the audit industry now attaches great importance to audit risk. At present, how to effectively control audit risk is an urgent problem for accounting firms and certified public accountants. In this paper, based on the related knowledge of audit risk, including the concept and model, taking A accounting firm as an example, this paper discusses the present situation, existing problems and reasons of audit risk of A accounting firm, and puts forward the corresponding countermeasures. First of all, based on the investigation of the current situation of audit risk of accounting firm A, it is concluded that accounting firm A is in the stage of undertaking business because of the increasingly fierce competition and interest driven. As a result, accounting firms are sometimes willing to take risks to take on businesses that clearly involve audit risks. In the stage of audit plan, many of the contents of audit risk are considered, but they are not deep enough, and the actual investigation of the auditee is also insufficient, which results in the higher risk when auditing. In the stage of audit implementation, the root causes of audit risk in the process of audit project can not be completely controlled properly, which leads to the expansion of some risk factors and the increase of risk. It is found that there are defects in quality prevention and control system of accounting firm a, defects in risk control of audit projects, and uncontrollable professional ethics of certified public accountants. Based on the modern audit risk model, this paper discusses the causes of audit risk in a accounting firm, including two major misstatement risk factors and check risk factors. Using AHP to evaluate the risk of a accounting firm, taking the audit risk assessment of a accounting firm as the target layer, the risk of material misstatement and the risk of inspection as the index layer, eight detailed indicators are established. According to the calculation results, the audit risk assessment result of accounting firm A is medium. In view of the problems existing in audit risk of accounting firm a, the reasons and the evaluation situation, This paper puts forward some suggestions to perfect the audit risk control of accounting firm a, and some suggestions for the risk factors of material misstatement: to select the auditees carefully, and to measure and evaluate the accounting environment of the audited units in an all-round way. Comprehensive evaluation of the internal control system of the audited units. The suggestions for checking risk factors are as follows: accounting firms consciously resist unfair competition in the industry, CPA improve their comprehensive quality, and strive to reduce the expectations of the public and auditors.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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