现代风险导向审计在ABC公司应用中的问题研究

发布时间：2019-01-09 14:41

【摘要】：在这个繁华的经济发展中,国内外的经济案件不断增加,比如:管理层舞弊、经营情况无法扭转导致制作假账等。在这些案件中,大部分涉及企业中高层管理人员的舞弊,伴随着产生了会计师事务所的审计失败以及审计信誉的下降。在这种危机情况下,本文作者结合国内外的研究现状,运用审计流程和新的审计模式,对现代风险导向审计在实际运用中的案例进行研究。本文先介绍了研究现代风险导向审计的背景、目的及意义,紧接着介绍了国内外研究的现状以及有关现代风险导向的理论,随后以Y会计师事务所承接的ABC公司审计项目为例,分析Y会计师事务所风险导向的审计实施过程与方法,在ABC公司审计中的具体应用以及存在的问题及原因。研究发现,在ABC公司风险导向的审计中,存在业务承接制度不严谨、制定审计计划不够完善、审计执行阶段重形式轻内涵的问题,这些问题与Y会计师事务所实施内部控制制度不严谨、注册会计师人才素质无法与新的审计模式相匹配、信息储备量少等有关。完善现代风险导向的审计应用,首先应该完善风险导向审计的流程,加强业务承接控制,加深审计计划阶段的工作,严格规范审计程序;然后在Y会计师事务所层面进行风险防控,健全Y会计师事务所内部质量控制制度,提高审计人员的素质,有效地借助专家的工作;最后,研究提出强化外部环境管理,发挥政府监管作用和加强行业监管力度。
[Abstract]:In this prosperous economic development, domestic and foreign economic cases continue to increase, such as: management fraud, business situation can not reverse the production of false accounts. In these cases, most of the cases involve the fraud of the senior management, which leads to the audit failure of the accounting firm and the decline of the audit reputation. Under this kind of crisis situation, the author combines the domestic and foreign research present situation, uses the audit process and the new audit pattern, carries on the research to the modern risk oriented audit in the actual application case. This paper first introduces the background, purpose and significance of the research on modern risk-oriented audit, then introduces the current situation of domestic and foreign research and the theory of modern risk-oriented audit, and then takes the audit project of ABC Company undertaken by Y accounting firm as an example. This paper analyzes the implementation process and method of risk oriented audit in Y accounting firm, the concrete application in audit of ABC company, and the existing problems and reasons. It is found that in the risk-oriented audit of ABC company, the business undertaking system is not strict, the audit plan is not perfect enough, and the audit execution stage is heavy on the form and not on the connotation. These problems are related to the lack of strict internal control system in Y accounting firm, the inability of certified public accountants to match the new audit model, and the small amount of information reserves. To perfect the application of modern risk-based audit, we should first perfect the process of risk-based audit, strengthen the control of business undertaking, deepen the work in the stage of audit plan, and strictly standardize the audit procedure. Then we should take risk prevention and control at the level of Y accounting firm, perfect the internal quality control system of Y accounting firm, improve the quality of auditors, and effectively use the work of experts. Finally, the paper puts forward to strengthen the external environment management, play the role of government supervision and strengthen the industry supervision.
【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

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