审计风险毕业论文 审计失败与风险控制16902.docVIP

毕业论文 审计失败与风险控制 Research On Audit failure and risk control 摘 要 唯冠科技，安达信，世界通信等，近年来中外审计失败案件频繁爆发，由于未能控制好审计风险、将其降低至可接受的水平，众多著名会计师事务所声誉扫地、损失惨重，有些甚至面临倒闭的危险。为了更好的减少审计失败的可能性，更好的控制审计风险，控制审计风险，以期达到有利于规范其执业行为、减少损失、提高审计质量的效果，本文决定对我国会计师事务所可能发生的审计失败进行分析，对潜在的主要审计风险进行探讨，并提出其控制对策。 关键词：审计失败 审计风险 风险控制 Abstract Proview technology, Adachi Nob, Communication of the world, in recent years, Chinese and foreign audit failure cases occur frequently, due to the failure to control audit risk, reduce it to an acceptable level, many well-known accounting firm reputation, suffered heavy losses, some even facing bankruptcy risk. The core of audit failure and audit risk is because of improper audit opinion expression. In the judicial practice, due to the lack of quantitative criteria to identify the importance and necessary occupation concerned, resulting in inappropriate expression of objective and subjective reasons difficult to strictly distinguish form opinions. Therefore, the audit risk in some cases will also be recognized and converted to audit failure caused by the loss of audit. Audit risk is an objective existence, when the audit risk and loss together, often shows that failure audit In order to reduce the possibility of audit failure, better control of audit risk, the possibility of CPA firms audit failure analysis, carries on the discussion to the main audit risk, and puts forward some countermeasures to control the audit risk of CPA firms,. In order to achieve beneficial to regulate their practice behavior, reduce the loss, improve the quality of audit results. Keywords: audit failure audit risk risk control 目 录 摘 要 II Abstract III 绪 论 1 1审计失败及审计风险概述 2 1.1 审计失败的概述 2 1.1.1 审计失败的含义 2 1.1.2 审计失败的本质 2 1.1.3 审计失败的危害 3 1.2 审计风险的概述 3 1.2.1 审计风险的含义 3 1.2.2 审计风险的基本特征 3 1.2.3 审计风险的分类 4 2审计失败的发生原因及审计风险的成因 5 2.1 审计失败的发生原因 5 2.1.1 注册会计师或会计师事务所丧失独立性 5 2.1.2 注册会计师缺乏应有的职业谨慎，专业胜任能力不足 5 2.1.3 会计师事务所的内部控制体系不严密 6 2.1.4 审计程序不妥 6 2.1.5 被审计单位公司治理机制存在缺陷 7 2.1.6 审计收费制度不健全，市场竞争混乱 7 2.1.