毕业设计（论文）--某公司审计风险及控制的调查分析.docVIP

本科生毕业论文(设计) 某公司审计风险及控制的调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 指导教师 2011年5月30日  摘 要 注册会计师审计担负着过滤会计信息风险、确保会计信息质量、降低会计信息识别成本的重任，被誉为“经济警察”。但现实会计舞弊案件中，如我国琼民源、郑百文、大庆联谊、银夏等证券市场会计舞弊事件无不牵涉到注册会计师审计，注册会计师的社会形象因此而受到了极大的损害，注册会计师遭受了前所未有的诚信危机，导致了注册会计师行业社会公信力的下降。 注册会计师的审计作为一种中介业务，审计风险无时不在，无处不有。但是，审计风险是可以控制的。通过审计理论研究，提高审计质量，把风险降低至可接受的水平。本文从归纳审计风险的定义、特征入手，根据具体实际案例分析我国现阶段注册会计师审计风险形成的原因，并根据这些造成我国目前审计高风险的原因，结合自身在会计师事务所工作时的审计经历，以实际案例为出发点，对会计师事务所在开展审计业务时如何防范和控制审计风险提出了一系列的控制措施。 关键词：审计风险；成因分析；风险模型；风险控制 Abstract CPA is regarded as “economic police” and their audit has played an important role in filtering the risk, ensuring the quality and reducing the cost of identification task of accounting information. In reality, some accounting frauds, such as, Qiongminyuan, Zhengbaiwan, DaqingLianyi, Yinxia the securities market, were involved in all the incidents of CPA Audit so that accountant’s social image has been tremendously damaged and registered accountants subjected to unprecedented credibility crisis that led to the decline of the CPA community credibility. As a intermediary business, the audit risk of CPA exists at any time everywhere, however, it could be controlled. With the help of the audit theory and research, we can improve the quality of auditing and reduce the risk to an acceptable level.This paper summarized the definition, the audit risk, according to the specific characteristics of present analysis of actual case certified public accountants audit risk formation reasons, according to these cause our current auditing high-risk reason, combinative oneself in the accounting firm work from auditing practice audit experience,through the actual cases,the paper gives a series of advice to accounting firms how to control and avoid audit risk. Key words: Audit Risk; Analysis 0f Reason; The Risk Model; Risk Control 目 录 引言 1 一、审计风险相关理论 2 （一）审计风险的含义 2 （二）审计风险的特征 2 （三）审计风险的构成要素 3 （四）审计风险模型 5 二、ABC公司审计工作介绍 6 （一）ABC公司现状及分析 6 （二）审计工作内容及流程介绍 9 三、ABC公司审计风险及成因分析 12 （一）外部环境及审计客体因素分析 12 （二）审计主体因素分析