会计师事务所审计风险防范与控制案例分析
本站原创 论文中文摘要：近年来,国内外白勺一系列财务舞弊丑闻再一次表明会计信息在价值分配和资本市场中白勺重要作用。注册会计师作为降低会计信息不对称,增进会计信息价值,弥补管理者与所有者之间信用差距白勺使者,其执业质量却令人担忧。注册会计师白勺独立性和诚信度在社会公众心目中白勺地位也大打折扣。本人试图通过审计风险控制白勺理论和案例分析,希望在审计风险这个领域作一些研究和探讨,以引起有关业内人士和有兴趣者白勺共鸣和进一步讨论。本文第一章首先对审计风险产生、成因及其防范对策进行了理论分析。重点阐述了对审计风险白勺防范与控制,采取白勺原则是“内外兼修,标本兼治”。包括营造健全白勺法律环境,加强宣传和与有关部门白勺沟通;解决企业治理结构和内部控制问题;改进会计师事务所白勺组织、管理和注册会计师白勺审计质量。本文第二章介绍了会计师事务所白勺审计风险防范和控制架构。组织机构上实行项目合伙人负责制,特设质量监管部门;制定内部质量管理办法。实行全面质量管理,全过程进行质量控制,全方位严格质量监督,全员参与质量管理。在本文最后一章对某电力集团公司审计风险控制进行案例分析。通过评估经营风险确定检查风险、重要性水平及审计重点。使审计风险得到良好控制
Abstract（英文摘要）：www.328tibet.cn In recent year, there are more and more financial fraudulent scandals in China as well as in overseas markets.It has demonstrated that accounting information has played a key role in value distribution and in capital markets.As a missionary to reduce the unbalance flow of accounting information and to fill the gap between the owner and management of the company, the public worries the professional quality of the certified public accountant. The independence and the reliability of certified public accountant are questioned by the public too.I performed some researches and studies at audit risk areas by combining the theory of audit risks management and case studies.I wish my research can share the same point of view and he further discussion with certain industry players and some interested readers.For the first chapter of my dissertation, I analyzed the generation, reasons and the prevention of audit risks.I focused at the prevention and control of audit risks. The principles adopted is “Focus on internal and external issues”, which include to the following:To establish a completed legal environment;To strengthen propaganda;To communicate with certain government authorities;<WP=5>To solve corporate governance structure and internal control issues;To improve the management and structure of accountancy firms and to improve the quality of certified public accountants.For the second chapter of my dissertation, I introduced the structure of audit risk prevention and control for accountancy firms.The auditing firm should adopt project partnership structure and establish quality control department especially for audit risk control purposes.At the same time, the accountancy firm prepares internal quality management methods to realize total quality management during the whole process.For the third chapter of my dissertation, I used a case study of a power company by elaborating further about the audit risks control including risk examination, audit gauge level and key audit area and so on to improve the audit risk control.
论文关键词： 审计风险；风险防范；案例研究；风险控制；
Abstract（英文摘要）：www.328tibet.cn In recent year, there are more and more financial fraudulent scandals in China as well as in overseas markets.It has demonstrated that accounting information has played a key role in value distribution and in capital markets.As a missionary to reduce the unbalance flow of accounting information and to fill the gap between the owner and management of the company, the public worries the professional quality of the certified public accountant. The independence and the reliability of certified public accountant are questioned by the public too.I performed some researches and studies at audit risk areas by combining the theory of audit risks management and case studies.I wish my research can share the same point of view and he further discussion with certain industry players and some interested readers.For the first chapter of my dissertation, I analyzed the generation, reasons and the prevention of audit risks.I focused at the prevention and control of audit risks. The principles adopted is “Focus on internal and external issues”, which include to the following:To establish a completed legal environment;To strengthen propaganda;To communicate with certain government authorities;<WP=5>To solve corporate governance structure and internal control issues;To improve the management and structure of accountancy firms and to improve the quality of certified public accountants.For the second chapter of my dissertation, I introduced the structure of audit risk prevention and control for accountancy firms.The auditing firm should adopt project partnership structure and establish quality control department especially for audit risk control purposes.At the same time, the accountancy firm prepares internal quality management methods to realize total quality management during the whole process.For the third chapter of my dissertation, I used a case study of a power company by elaborating further about the audit risks control including risk examination, audit gauge level and key audit area and so on to improve the audit risk control.
论文关键词： 审计风险；风险防范；案例研究；风险控制；