XX会计师事务所审计风险管理研究-会计专业论文.docx

摘 摘 要 万方数据 万方数据 摘 要 伴随着市场经济的壮大，全球化、信息化进程的加快以及企业经营的横向延伸和 纵向发展，正在造就一个充满风险和机遇的世界，会计师事务所面临的审计风险日益 增加，同时也使得企业经营风险呈放大之势。近年来众多上市公安审计失败案例揭示 了部分会计师事务所在审计风险控制方面存在着较大隐患和缺陷，从而引发了理论界 和实务界的进一步关注和重视。 本文以 XX 会计师事务所为例研究其审计风险管理存在的问题，并寻求解决对 策。XX 会计师事务所是一个中小型会计师事务所，成立时间不长。由于审计市场的 竞争，跳跃式发展过程中中偏重于市场的占有、规模的扩大，对审计风险较为忽视， 审计风险控制尤显不足，存在着中小型会计师事务所所具有的普遍性特点和缺陷。基 于此，本文在相关理论和文献回顾的根基上，对 XX 会计师事务所审计风险管理中存 在的问题和缺陷进行具体分析，并针对这些缺陷提出建设性意见，以期完善 XX 会计 师事务所审计风险管理。 关键词：会计师事务所；审计风险；管理 I Abst Abstract Abstract Along with the growth of the market economy, globalization, speeding up of the information, lateral and vertical extension of the enterprise operation, which is creating a world full of risks and opportunities, enterprise management risk shows the trend of amplification, but also makes the accounting firms face the increasing risk of audit. In recent years, lots of audit failure cases reveal the existence of the risk control deficiencies of theorists and practitioners. In this article, take the accounting firm of XX for example to discuss the existing problems of audit risk control, then seek the solution. The accounting firm of XX is medium and set up not long. Owing to the competition in the audit market, the process of development in leaps and emphasis on possession, expand the scale of the market, more neglect of audit risk, audit risk control is particularly inadequate, there is a medium sized accounting firm has universal characteristics and defects. Based on the foundation of theory and literature review, with the specific analysis of the accounting firm of XX risk management problems and deficiencies, and put forward constructive suggestions in order to improve audit risk management in the accounting firm of XX. Keywords: Accounting Firm; Audit Risk; Management II 目 目 录 目 录 HYPERLINK \l _bookmark0 摘 要 ...........................................................................................................I HYPERLINK \l _bookmark1 Abstract ..................................................