小型会计师事务所审计风险管理探究.docVIP

小型会计师事务所审计风险管理探究 　　 　　随着经济全球化的日益推进，我国市场经济也不断向前发展，社会审计在经济市场中扮演着越来越重要的角色，成为社会公众对经济市场健康发展和企业经营活动良好运行进行监督的重要手段。然而，经济市场的蓬勃发展带来了市场经济风险的不断加剧和现代审计项目的日益复杂化，使得会计师事务所的审计风险也随之加大。总体而言，我国的会计师事务所整体上虽然已经建立了较为完善的制度，但制度的执行较为不力，对风险的认知和管理也比较欠缺，这也使得我国的会计师事务所在承接审计业务时存在较高的审计风险，一旦出现问题，势必会给会计师事务所带来巨大的灾难。对于数量庞大的小型会计师事务所而言，更可能是灭顶之灾。因此，会计师事务所如何进行有效的审计风险管理，关系到会计师事务所未来能否有更好的生存和发展。 　　 　　本文以一家小型会计师事务所--GD 会计师事务所为例，通过对该会计师事务所审计风险管理现状的研究，指出其在内部控制、审计人员专业素质、审计收费、审计方法、项目审计风险管理等方面存在的问题，并从审计主体、审计客体、审计环境三方面分析这些问题产生的原因。进而有针对性的从项目审计风险管理和全面审计风险管理两方面提出了改善 GD 会计师事务所审计风险管理的措施，希望能给其他小型会计师事务所的审计风险管理带来一些启示。 　　 　　关键词：会计师事务所，审计风险，管理 　　 　　Abstract 　　 　　With the advance of economic globalization, China’s market economy continues to moveforward, social audits play an increasingly important role in the market economy and becomean important tool of the social public to oversight the healthy development of the marketeconomy and the well running of economic activities of enterprises. However, the boomingmarket economy has brought a risk of growing market economy and the increasingcomplexity of modern audit projects, making the accounting firm’s audit risk also increased. 　　 　　Overall, while China’s accounting firms has established a relatively perfect system, but stilllacking in the implementation of the system, also in risk awareness and management, whichmakes our accounting firms with higher auditing risk when undertaking audit services, if ithappens, must will give a huge disaster to accounting firms. For a large number of smallaccounting firms, it is more likely to be drowned. So how effective the accounting firmmanage its audit risk, related to the better survival and development of accounting firm in thefuture. 　　 　　In this paper, a small accounting firm, GD Accounting Firm, is chosen for example, bystudying its audit risk management situation, pointing out the problems with its internalcontrols, audit-staff professional skill, audit fees, audit methods, analysis the reasons for theseproblems arising from the audit b