会计师事务所审计风险防范及控制研究——以瑞华会计师事务所为例.pdfVIP

摘 要 随着我国经济的迅速发展，审计这一行业也快速成长，并在市场上中占据了 重要地位。但近年来，多家会计师事务所被曝出审计失败的事件，对市场产生了 极大影响，导致人们对于会计师事务所的信任程度大打折扣，对审计人员的执业 能力等方面也而产生了怀疑。此外，审计业务种类繁多，被审计单位的发展结构 也日益复杂，舞弊手段也愈发多样等等，受以上诸多因素的影响，会计师事务所 从事审计工作时所面临的风险也越来越大。在此形势下，会计师事务所防范与控 制审计风险的重要性也不言而喻。 本文以在本土会计师事务所中具有典型代表性的瑞华会计师事务所为例，主 要采用案例分析的方法，结合瑞华近几年多起审计失败的案件、目前被立案调查 的几起案件和相关资料，研究瑞华所审计风险的现状，并分析影响其审计风险的 内外部因素。以内部影响因素为主，分析发现瑞华所的急速扩张，不合理的审计 收费，审计过程中存在的问题如注册会计师未能保持合理的职业怀疑、审计程序 不严谨等，均会影响会计师事务所的审计风险；接着从被审计单位及外部环境两 个层面分析了瑞华所审计风险影响的外部因素。由于外部影响因素是瑞华所不可 控的，因此最后主要根据内部影响因素对如何完善瑞华所审计风险的防范与控制 提出相应的建议，希望能为瑞华所乃至其他会计师事务所在今后加强审计风险的 防范与控制等方面提供一定的参考与借鉴。 关键词：会计师事务所；审计风险；防范与控制 I ABSTRACT With the rapid development of Chinas economy, the auditing industry has also grown rapidly and has occupied an important position in the market. However, in recent years, a number of accounting firms were exposed as audit failures events, which has had a great impact on the market, resulting in peoples trust in accounting firmsbeing greatly reduced,andthe ability of auditorstopractice and other aspectsof doubt.In addition,there arevarioustypes of audit services,the development structure of the audited unit is becoming more and more complex, and the means of fraud are becomingmore andmore diverse, etc.Affectedby the above factors,accounting firms are facing more and more riskswhen they engage in audit work. In this situation,the importanceofaccounting firmstoprevent and control auditrisksisself-evident. This paper takes Ruihua Certified Public Accountant as an example, which is a typical representative of the local accounting firms. Combined with the cases of audit failure, several cases being investigated and relevant materials of Ruihua Certified PublicAccountantsin recent years,thispaper studiesthecurrent situation ofaudit risk of Ruihua Certified Public Accountants, analyzes the internal and exter