X会计师事务所重大错报风险评估研究-会计专业论文.docxVIP

中文摘要 中文摘要 英文摘要 英文摘要 万方数据 万方数据 万方数据 万方数据 论文题目：X 会计师事务所重大错报风险评估研究 专 业：会计硕士 硕 士 生：杨佳佳（签名） 导 师：杨惠贤（签名） 摘 要 现代风险导向审计是以风险分析为基础，而重大错报风险在现代风险导向审计中处 于核心的位置。审计资源的分配、程序的设计以及具体的实施都是依据重大错报风险的 评估结果而决定，因此准确地评估重大错报风险的水平至关重要。在审计风险水平给定 的情况下，评估的重大错报风险水平越高，检查风险水平则越低；评估的重大错报风险 水平越低，检查风险水平越高。而检查风险主要取决于审计师的能力和独立性，因此在 不考虑审计师自身特点的情况下，审计风险主要取决于重大错报风险的评估。 本文拟从评估内容、程序和方法三方面对 X 会计师事务所重大错报风险评估体系的 优化进行研究。评估内容上用若干指标项目将财务报表层次风险和认定层次风险进行归 类。接下来将评估方法与评估程序相结合共同分析。通过引入模糊综合评价法，将指标 的子项目按风险评估的要求赋予权重，将下级子项目得分汇总，得出上级项目得分，依 次类推，得出三个级别指标项目得分。最后根据得分多少，由多到少确定指标风险，由 大到小，从而得出风险评估的结果。最后引入事务所审计的某一案例进行分析，从而对 得出的评估结果予以评价。文章最后提出重大错报风险评估的保障措施。 关键词：重大错报风险; 会计师事务所风险评估体系 论文类型：应用研究 II Subject：A Study about X Certified Public Accountants Material Misstatement of Risk Assessment Speciality：MPAcc Name：Yang Jiajia (signature) Instructor：Yang Huixian(signature) Abstract Modern risk-oriented audit is based on risk assessment. Risk of material misstatement is the core of modern risk-oriented audit, thus the allocation of audit resources is determined by the assessed risk level of material misstatement. Under the given circumstances of audit risk level , the higher of material misstatement, the lower of detection risk. The lower of material misstatement, the higher of detection risk. While the detection risk is depended on auditor’s ability and independence, the audit risk lied on material misstatement without consider the auditor characteristics. This article does research from angle of optimizing material misstatement risk assessment system of X certified public accountants from content, method and program. Several index enjoys classification of financial statements level risk and assertion level risk on the evaluation content. Next, assessment method and assessment process combined to analysis together. It assigned points for subprojects according to the demand of risk assessment which by introducing fuzzy comprehensive evaluation method. Then get all index score of subproject. Again according to the operation rules