HP会计师事务所审计程序优化研究
发布时间：2019-04-01 17:35
【摘要】：近年来,随着世界经济的快速发展,企业所面临的风险和挑战日益增加,注册会计师审计是企业财务信息进入资本市场的最关键的一道防线,会计师事务所的竞争日趋激烈,年报审计丑闻时有发生。纵观审计失败案例,很多都是因为审计程序设计或执行不当所引起的,而审计程序又是审计质量的重要保证。互联网时代的到来,互联网与审计行业的结合也成了必然趋势,审计环境发生了骤然地变化,目前的审计准则中并未结合这一新的审计环境重新构建审计程序;互联网技术的发展,使注册会计师相当一部分的工作都能够交给互联网,可以突破人处理数据能力的上限。换句话说,以前束缚注册会计师审计的人力和技术障碍,已经被互联网弥补了。利用"大数据"和"云计算",会计师事务所与被审计单位建立信息共享平台,实现各种财务数据的及时审计,一方面节省审计时间,合理安排审计工作,另一方面可以对被审计单位的每一笔财务信息进行及时反馈,及时防范被审计单位出现的财务问题或者舞弊现象。因此基于"互联网+"的优势,进一步改进审计程序,成为一个值得研究的课题。本文对HP会计师事务所的审计程序进行了相关研究。第一章是本文的绪论,对研究背景、研究意义进行了阐述,回顾并研究了国内外对审计程序、审计质量以及"互联网+审计"的文献,同时介绍了本文的研究方法和研究思路。第二章是相关概念与基础理论,对审计、审计技术方法、审计需求理论、审计证据理论、审计程序理论进行了介绍。第三章对HP会计师事务所以及该事务所审计程序进行了深入的调查和研究,提出问题并找出问题发生的原因。第四章对会计师事务所审计程序设计和执行分别提出优化建议,设计方面基于"互联网+"思维对审计程序进行优化,并基于"互联网+''搭建基础平台。执行方面从严格控制项目风险,深化人员风险意识;完善相关内部制度,夯实程序执行基础;遵循三级复核制度,确保程序执行到位;认真落实审后工作,总结提升程序质量四个角度,提出HP会计师事务所审计程序执行优化的相关措施。第五章归纳总结文中观点并指出"互联网+"运用在审计领域现阶段依然存在的问题。
[Abstract]:In recent years, with the rapid development of the world economy, the risks and challenges faced by enterprises are increasing day by day. The audit of certified public accountants is the most critical defense line for enterprises to enter the capital market, and the competition of accounting firms is becoming more and more fierce. Annual audit scandals occur from time to time. Throughout the audit failure cases, many of them are caused by improper design or execution of audit procedures, and audit procedures are an important guarantee of audit quality. With the advent of the Internet era, the combination of Internet and audit industry has also become an inevitable trend, the audit environment has changed abruptly, the current audit standards have not combined with this new audit environment to rebuild audit procedures; With the development of Internet technology, a large part of the CPA's work can be handed over to the Internet, which can break the upper limit of people's ability to deal with data. In other words, the human and technical barriers previously tied to CPA audits have been remedied by the Internet. Using "big data" and "cloud computing", accounting firms and audited units set up information sharing platforms to achieve timely audit of various financial data, on the one hand, saving audit time and reasonably arranging audit work. On the other hand, the financial information of the audited unit can be timely feedback to prevent the financial problems or fraud of the audited unit. Therefore, based on the advantages of the Internet, further improvement of audit procedures has become a worthy of research. This paper studies the audit procedure of HP accounting firm. The first chapter is the introduction of this paper, which describes the research background and significance, reviews and studies the domestic and foreign literature on audit procedure, audit quality and "Internet audit". At the same time, it introduces the research methods and research ideas of this paper. The second chapter introduces the related concepts and basic theories, including audit, audit technical methods, audit requirement theory, audit evidence theory and audit procedure theory. In the third chapter, the HP accounting firm and the audit procedure of the firm are investigated and studied deeply, and the problem is put forward and the cause of the problem is found out. In the fourth chapter, some suggestions are put forward to optimize the audit program design and execution of accounting firms. In the design aspect, the audit procedure is optimized based on the "Internet" thinking, and the basic platform is built on the basis of the "Internet". In the aspect of execution, we should strictly control the project risk, deepen the awareness of personnel risk, perfect the relevant internal system, strengthen the basis of the procedure execution, follow the three-level review system, and ensure that the procedure is carried out in place. Carry out the post-audit work conscientiously, summarize the four aspects of improving the quality of the procedure, and put forward the relevant measures to optimize the audit procedure of HP accounting firm. The fifth chapter summarizes the point of view and points out that the application of Internet still exists in the audit field at the present stage.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
[Abstract]:In recent years, with the rapid development of the world economy, the risks and challenges faced by enterprises are increasing day by day. The audit of certified public accountants is the most critical defense line for enterprises to enter the capital market, and the competition of accounting firms is becoming more and more fierce. Annual audit scandals occur from time to time. Throughout the audit failure cases, many of them are caused by improper design or execution of audit procedures, and audit procedures are an important guarantee of audit quality. With the advent of the Internet era, the combination of Internet and audit industry has also become an inevitable trend, the audit environment has changed abruptly, the current audit standards have not combined with this new audit environment to rebuild audit procedures; With the development of Internet technology, a large part of the CPA's work can be handed over to the Internet, which can break the upper limit of people's ability to deal with data. In other words, the human and technical barriers previously tied to CPA audits have been remedied by the Internet. Using "big data" and "cloud computing", accounting firms and audited units set up information sharing platforms to achieve timely audit of various financial data, on the one hand, saving audit time and reasonably arranging audit work. On the other hand, the financial information of the audited unit can be timely feedback to prevent the financial problems or fraud of the audited unit. Therefore, based on the advantages of the Internet, further improvement of audit procedures has become a worthy of research. This paper studies the audit procedure of HP accounting firm. The first chapter is the introduction of this paper, which describes the research background and significance, reviews and studies the domestic and foreign literature on audit procedure, audit quality and "Internet audit". At the same time, it introduces the research methods and research ideas of this paper. The second chapter introduces the related concepts and basic theories, including audit, audit technical methods, audit requirement theory, audit evidence theory and audit procedure theory. In the third chapter, the HP accounting firm and the audit procedure of the firm are investigated and studied deeply, and the problem is put forward and the cause of the problem is found out. In the fourth chapter, some suggestions are put forward to optimize the audit program design and execution of accounting firms. In the design aspect, the audit procedure is optimized based on the "Internet" thinking, and the basic platform is built on the basis of the "Internet". In the aspect of execution, we should strictly control the project risk, deepen the awareness of personnel risk, perfect the relevant internal system, strengthen the basis of the procedure execution, follow the three-level review system, and ensure that the procedure is carried out in place. Carry out the post-audit work conscientiously, summarize the four aspects of improving the quality of the procedure, and put forward the relevant measures to optimize the audit procedure of HP accounting firm. The fifth chapter summarizes the point of view and points out that the application of Internet still exists in the audit field at the present stage.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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