ZH软件公司审计风险控制案例研究

发布时间：2018-03-06 11:10

本文选题：软件企业　切入点：审计风险　出处：《中国财政科学研究院》2017年硕士论文　论文类型：学位论文

【摘要】：我国证券市场已经发展20余年,上市公司财务欺诈案例也不断增加。近年来,高新技术行业的财务失真和审计失败案例频现,其中软件类企业由于其特有的审计风险,例如收入确认会因销售政策不同而存在较大变动且相关审计证据审核难度大,业务流程简单、没有传统行业的采购库存环节、成本与收入匹配性较弱且因税收优惠多而造假成本低等等,已经成为重点审计关注对象。本文首先总结关于审计风险控制的相关理论,并对软件行业存在的审计风险进行分析,以ZH软件公司审计失败为例,分析并总结在审计ZH软件公司时事务所执行审计程序的不足,从而导致没能发现公司通过提前确认软件收入、延迟确认人工成本等方式虚增利润,最后站在事务所的角度,提出对针对ZH软件公司的审计风险防范建议,包括有效识别评估重大错报风险、提高对ZH软件公司内部控制测试的有效性,合理利用分析性程序分析公司人工支出和收入的合理性、重视高风险领域中关键审计证据的获取以及提升事务所执业质量等。本文的创新点在于,一方面,由于目前较少有针对软件企业的审计案例研究,本文具有一定的创新性;另一方面,在进行审计案例研究时,本次研究从事务所的角度出发,更为系统深入,通过总结案例中事务所在审计ZH软件公司时识别的审计风险,执行的的审计程序,分析事务所在对ZH软件公司的审计过程中存在的不足之处,从而提出针对性的建议,也希望可以以此为例,为后续软件企业的审计工作提供思路。
[Abstract]:China's securities market has developed for more than 20 years, and the financial fraud cases of listed companies have also been increasing. In recent years, financial distortion and audit failures in high-tech industries have occurred frequently, among which software enterprises have their unique audit risks. For example, revenue recognition may vary greatly due to different sales policies, and the audit evidence is difficult to examine, business processes are simple, and there is no procurement inventory link in traditional industries. The weak matching between cost and income and the low cost of fraud due to the tax preference have become the focus of audit. Firstly, this paper summarizes the relevant theories about audit risk control, and analyzes the audit risk existing in the software industry. Taking the audit failure of ZH software company as an example, this paper analyzes and summarizes the deficiency of audit procedure in the audit of ZH software company, which leads to the failure to find that the company increases profits by recognizing the software revenue in advance, delaying the recognition of labor cost and so on. Finally, from the perspective of the firm, the paper puts forward some suggestions to prevent the audit risk of ZH software company, including the effective identification and evaluation of the risk of material misstatement, and the improvement of the effectiveness of the internal control test of ZH software company. The rational use of analytical procedures to analyze the rationality of the company's labor expenditure and income, to attach importance to the acquisition of key audit evidence in high-risk areas and to improve the quality of the firm's practice, etc. The innovation of this paper lies in, on the one hand, Because there are few audit case studies for software enterprises, this paper has some innovation. On the other hand, when carrying out the audit case study, this study is more systematic and in-depth from the perspective of the firm. By summing up the audit risk identified by the firm in the audit of ZH Software Company and the audit procedure carried out in the case, the deficiencies of the firm in the audit process of ZH Software Company are analyzed, and the corresponding suggestions are put forward. Also hope to take this as an example, for the follow-up software enterprises to provide ideas for audit work.
【学位授予单位】：中国财政科学研究院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4;F49

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