会计师事务所审计风险及对策.docxVIP

会计师事务所审计风险及对策 Certified Public Accountants* Audit Risk and Countermeasures ［摘要］:随着社会经济的高速发展，法律制度的愈加完善，资本市场的迅速扩张，审计的内外环境每时每刻都在发生着变化，审计的复杂性也随之加大，开展审计工作时所面对的风险也呈递增趋向。因此作为审计风险主要担负者之一的会计师事务所，既要寻求发展又要有效的规避风险，其所遭受的压力与日俱增。从2015年11月19日上交所公开谴责皖江物流虚增收入91亿元,存在虚增收入与利润、披露数据不真实及未披露对外担保事项等违规行为，到2015年12月7日日本证券交易等监视委员会根据《金融商品交易法》，建议日本金融厅对东芝公司虚报利润的财务造假开出史上最大的73. 735亿日元(约合人民币3.8亿元)罚单，从一个个被披露的上市公司财务造假案例中，我们可以看出在审计风险的防控上部分事务所存在着较为严重的漏洞，每当财务造假被披露，负责这些上市公司审计任务的会计师事务所，无一例外，均遭到了社会民众的严厉谴责，会计师事务所行业一度陷入信任危机。为保障会计师事务所行业的稳健发展，加深对审计风险的认识与防控应当成为会计师事务所行业的重视的核心问题。 Abstract: With the rapid development of social economy, the legal system more perfect, the rapidexpansion of the capital market, the audit of the internal and external environment all the time, there arechanges in the complexity of the audit, the distribution scale increased as the audit work when facingthe risk of increasing trend. So as the main bearers of the certified public accountants audit risk, shouldseek to develop and to effectively avoid risk, suffered by the pressure is growing. From November 19,2015, the Shanghai stock exchange publicly denounced wan jiang logistics inflated revenue was 9.1billion yuan, increased revenue and profits, disclose the data is not true and matters not disclosedguaranty irregularities, such as the December 7, 2015, Japans securities and exchange surveillancecommission according to the financial Commodity Exchange act, such as suggested that Japansfinancial services agency to Toshiba company opened its profits of financial fraud of the largest in thehistory of 7.3735 billion yen (RMB 380 million) ticket, from individual disclosure of the listedcompany financial fraud case, we can see in the prevention and control of audit risk on the part of thefirm there is a serious loophole, whenever the financial fraud is disclosed, responsible for the listedcompany of certified public accountants audit tasks, without exception, are denounced by social public,certified public accountants ind