毕业设计（论文）某公司审计风险及控制的调查分析.docVIP

毕业设计（论文）--某公司审计风险及控制的调查分析 Abstract CPA is regarded as “economic police” and their audit has played an important role in filtering the risk, ensuring the quality and reducing the cost of identification task of accounting information. In reality, some accounting frauds, such as, Qiongminyuan, Zhengbaiwan, DaqingLianyi, Yinxia the securities market, were involved in all the incidents of CPA Audit so that accountant’s social image has been tremendously damaged and registered accountants subjected to unprecedented credibility crisis that led to the decline of the CPA community credibility. As a intermediary business, the audit risk of CPA exists at any time everywhere, however, it could be controlled. With the help of the audit theory and research, we can improve the quality of auditing and reduce the risk to an acceptable level.This paper summarized the definition, the audit risk, according to the specific characteristics of present analysis of actual case certified public accountants audit risk formation reasons, according to these cause our current auditing high-risk reason, combinative oneself in the accounting firm work from auditing practice audit experience,through the actual cases,the paper gives a series of advice to accounting firms how to control and avoid audit risk. Key words: Audit Risk; Analysis 0f Reason; The Risk Model; Risk Control 目 录 引言 1 一、审计风险相关理论 2 （一）审计风险的含义 2 （二）审计风险的特征 2 （三）审计风险的构成要素 3 （四）审计风险模型 5 二、ABC公司审计工作介绍 6 （一）ABC公司现状及分析 6 （二）审计工作内容及流程介绍 9 三、ABC公司审计风险及成因分析 12 （一）外部环境及审计客体因素分析 12 （二）审计主体因素分析 14 （三）审计程序和方法的因素分析 15 （四）审计结论 18 四、ABC公司审计风险控制对策研究 18 （一）从ABC公司角度谈审计风险的防范与控制策略 18 （二）从会计师事务所角度谈审计风险的防范与控制策略 19 （三）从注册会计师角度谈审计风险的防范与控制策略 20 参考文献 22 致 谢 23 引 言 近年来中外独立审计（以下简称审计）市场上审计失败案件频繁爆发，许多国际和国内著名的会计师事务所 以下简称事务所 声誉扫地、损失惨重、甚至破产倒闭。如，1998 年安达信（Anderson）为 Waste Management Inc.案赔偿了 7500万美元；1999 年安永（ErnstYoung）为 The Cendant Co.的会计丑闻支付了 3.35亿美元；德勤、毕马威也纷纷卷入财务欺诈丑闻之中。更有甚者，安达信因美国安然（Enorn）公司会计丑闻曝光而烟销云散。中外审计市场现实情况表明，寻找审计失败原因并予以控制是一个非常迫切的课题。学者们认为审计风险控制存在的重大缺陷是事务所审