纺织行业上市公司审计风险分析与控制研究.docVIP

word完美格式 精心整理 学习帮手 学士学位毕业论文 纺织行业上市公司审计风险分析及其控制研究 学 号：20074041856 学生姓名： 张 羽 指导教师： 郭 丹 所在学院：经济管理学院 专 业： 会计学 中国·大庆 2011 年5 月 摘 要 ：上市公司是资本市场的主要参与者之一, 由于其业务经营的复杂性与经营品种的多样性, 特别是新经济后, 其业务产品与技术不断创新, 而对其相应的监管制度没有能及时跟上, 其业务经营与非上市公司相比面临着更大的风险, 从而增加了审计工作的难度。我国上市公司连续不断的财务欺诈案，使许多的注册会计师和会计师事务所都受到牵扯。本文运用审计基础理论和现代审计模型通过对纺织行业上市公司的行业状况、经营风险、内部控制等造成我国注册会计师审计风险的各种原因进行分析，并借鉴国外，结合国情从而提出控制审计风险的具体建议。对提高审计质量，降低审计风险，起到一定的借鉴和参考作用，为注册会计师审计工作提供一个更加广阔的思路。 关键词 ：上市公司 审计风险 风险分析 风险控制 Abstract：Listed company is one of the main participants in the capital market, due to its complexity and business management varieties of diversity, especially after the new economy, its business products and technology innovation, and its corresponding supervision system failed to timely keep up, its business operation compared with private companies faces greater risks, thus increasing the difficulty of audit work. Chinese listed companies’ continuous financial fraud makes a lot of certified public accountants and public accounting firms involved. This paper uses auditing theory and modern audit model to analysis the industry status, the listed company management risk, internal control of textile industry which are the reasons for our country’s CPA ‘s audit risk .referring to foreign countries , according to the domestic conditions, we can put forward concrete suggestions of controlling auditing risk. To improve the auditing quality, reduce the auditing risk ,this plays a cetain role of reference and provide a broader idea for the certified public accountants audit work. Keywords: Listed company Audit risk Risk analysis Risk management 目 录 1前言·······························································1 1.1研究背景·······················································1 1.2国内外研究现状·················································1 1.3理论意义及应用价值·············································3 2审计风险基本理论分析···············································4 2.1审计风险的含义和种类············