会计学本科生毕业论文-风险导向审计在ABC会计师事务所运用现状的调查分析.docVIP

本科生毕业论文 风险导向审计在ABC会计师事务所运用现状的调查分析 院系名称 会计学院 姓　　名 学　　号 专　　业 会计学 指导教师 苏庆华 讲师 2012年5月20日 摘 要 财政部关于印发《中国注册会计师审计准则第1101号——注册会计师的总体目标和审计工作的基本要求》等38项准则的通知注册会计师审计实务将由传统风险导向审计向现代风险导向审计转变。因此，对现代风险导向审计模式的理解以及现代风险导向审计在我国的适用性就显得尤为重要。风险导向审计作为一种重要的审计理念和方法，随着“银广夏事件”、“安然事件”等国内外审计失败事件的爆发，受到行业内外人士的关注，并随着金融危机的愈演愈烈，企业所面临的风险和不确定性与日俱增，注册会计师行业也面临严峻挑战。现代风险导向审计作为国际先进的审计方法在我国付诸实施，无疑是审计史上的一次重大变革，有利于降低审计风险，提高审计效率，适应高风险环境，为我国CPA行业平稳健康发展提供了基础。 本文就现在审计界最为热门的这一主题进行了简单的探讨。从风险导向审计的相关理论及产生的原因开始探讨促成风险导向审计形成的缘由及基础，论述风险导向审计发展的类型及其特点，并结合具体的审计实例阐述了风险导向审计在事务所中的运用和发展趋势。最后，阐述了风险导向审计在我国中小会计师事务所运用时存在的问题和解决对策。尽管现在的风险导向审计仍存在许多不足之处，但今后的审计方法发展趋势必将是风险导向审计，至于采取何种方法模式，有待于我们在实践中不断的摸索探讨。 关键词：注册会计师；现代风险导向审计；审计风险 Abstract Ministry of Finance on the issuance of the Chinese Certified Public Accountants Auditing Standards No. 1101 - The overall objective of the certified public accountant and audit requirements notice of the 38 criteria, CPA Audit Practice will be the traditional risk-based audit change to a modern risk-based audit. Therefore, the understanding of modern risk-based audit model and the applicability of modern risk-based audit in China is particularly important. Risk-based audit the Guangxia event as an important auditing concepts and methods, with the Enron and other domestic and international audit failure events of the outbreak by the concern of the industry both inside and outside, and as the financial crisis intensified. increasing risks and uncertainties faced by the enterprises, the CPA profession is also facing serious challenges. Modern risk-based audit as an international advanced audit methodology implemented in our country, no doubt the audit history of a major change, to reduce audit risk, improve audit efficiency, and adapt to the high-risk environments, to provide a basis for a stable and healthy development of Chinas CPA Industry . In this paper a simple discussion on the theme of the auditing profession is the most popular. Began to explore the