毕业设计（论文）-我国会计师事务所审计风险探究.docx

摘要在现代审计中，审计风险是一个重要的概念。在我国社会主义市场经济体制逐步建立下，审计行业愈加正规，人们也愈加重视审计工作的重要性。但依然有一个不能忽视的重要点，是错综复杂的审计环境、名目繁多的审计业务加难了审计工作、加大了审计风险。这些年来，频繁发生的审计失败案例都在表明这一现象，如：会计师事务所和被审计单位间的串通舞弊，都恶性的影响到了社会经济。而从中反映出的注册会计师职业道德的缺失、会计师事务所制度的不完善等都在警醒我们要加强注册会计师的职业道德建设、专业水平的提高、会计师事务所内部制度的完善等，这样才能降低审计风险、提高注册会计师社会信任度、整体改善审计行业。本文将会从理论到实际案例的过程来了解审计风险并提出合理的规避措施。首先会简要介绍审计风险的定义、特征、要素，其次就分析我国某一会计师事务所审计失败案例，从具体案例出现的审计风险和造成审计风险的原因来了解现实审计工作中的风险，并提出对应的解决办法。再者就是全面总结我国会计师事务所出现的各种审计风险。例如：被审计单位内部制度的不完善，注册会计师职业道德水平的缺乏和专业水平的不足等。最后，系统的提出规避审计风险的办法。对于被审计单位，要加强内部控制制度的建设；而对于会计师事务所，要提高注册会计师职业道德的教育、专业水平的不断学习，同时，在承接审计业务时，走完完整的流程，首先严格判断是否承接业务，其次选择合适的审计方法，中间避免注册会计师与被审计单位间的暗地交易等等。关 键 词：会计师事务所；注册会计师；审计风险；规避方法；ABSTRACTAudit risk is an important concept in modern auditing. At the same time, the audit work of our country with the establishment of the socialist market economic system and more specification, therefore, of the position and role of audit of the economic life also got more and more attention. But there is still one cannot ignore the important points, the audit environment and complexity of the auditing business of various led to the audit work hard, and the increase of audit risk. Over the years, the frequent audit failure cases show that this phenomenon, such as certified public accountants and the collusion between the auditees fraud, malignant affected the social economy. And it reflects a lack of professional ethics of certified public accountants, certified public accountants system imperfect and so on are alert we should strengthen the construction of professional ethics of certified public accountants, the improvement of professional level, such as improvement of the system of certified public accountants internal, so as to reduce audit risk, improve the social credibility certified public accountants, improve the auditing profession as a whole.In this paper, we will take the process of theoretical and practical cases to understand the risk of audit and put forward reasonable circumvention. Will first briefly introduc