审计风险的成因及防范控制探究.docVIP

目录 一、引言 1 （一）.研究背景和意义 1 （二）相关文献综述 2 二、审计风险的概述 3 （一）审计风险的含义 3 （二）审计风险的特征 3 （三）审计风险导向理论研究 5 三、审计风险成因分析——以科龙事件为例 6 （一）来自审计环境的审计风险 7 （二）来自被审计单位的审计风险 8 （三）来自注册会计师的审计风险 9 （四）来自事务所的审计风险 10 四.审计风险的防范与控制 11 （一）完善审计环境 11 （二）加强对被审计单位的了解 12 （三）提升注册会计师的综合素质 13 （四）加强会计师事务所抗风险能力 14 五、结束语 15 参考文献： 16 审计风险的成因及防范控制研究 ——以科龙事件为例 摘要：审计风险是指会计报表存在重大错误或漏报，而注册会计师审计后发表不恰当审计意见的可能性。这直接影响着审计的成败，而审计结果又影响着投资者、雇员等相关利益集团利益。近几年来，我国会计市场接连发生重大诉讼案件，许多注册会计师和会计师事务所都被牵扯到经济案件中，在社会上产生了很大反响，如何规避审计风险成为业界普遍关心的问题。审计方法、法律环境、内部控制制度、审计人员的专业胜任能力等影响着审计风险的产生，本文从审计环境、被审计单位、注册会计师以及会计师事务所的角度入手，解决审计方法不合理、审计人员专业胜任能力不强、法律环境不健全、内部控制制度不严密等问题，旨在审计风险降低到可以接受的范围。 关键词：审计风险；风险成因；风险控制 中图分类号：F239 Research on the Causes and Prevention Control of Audit Risk —In the Case of Kelon (College of Economics and Management , Hubei Normal University, Huangshi,China,435002) Abstract: Audit risk refers to the accounting statements is a major error or omission, and certified public accountants issued the possibility of improper audit opinions after the audit. This directly affects the success or failure of the audit, audit results will affect the investors, employees and other related interest groups. In recent years, Chinas accounting market in major cases, many of the certified public accountants and public accounting firms are involved in the economic case, which caused a great echo in the society. How to avoid the audit risk become a common concerned problem in the industry. Audit risk is mainly caused by the audit method, legal environment, the internal control system is high, the auditors professional competence and so on, this article from the audit environment, audit, the CPA and the accounting firm of angle, to solve the problem of audit method is not reasonable, auditors professional competency, legal environment is not weak perfect, internal control system is not strict, in order to audit risk down to the acceptable range. Keywords: audit risk；risk ；risk control 审计风险的