论审计失败与风险控制.docxVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 中文摘要 随着社会经济不断发展，市场环境不断复杂化，企业经营日益扩展，审计所涉及的领域也越来越广。审计风险客观存在，而国内外不断发生审计失败案件，多家会计师事务所关停，无一不表明审计过程中对相关审计风险因素多加关注的重要性。审计失败对于会计事务所、被审计单位、投资人及社会等都带来了负面影响。不同行业、不同企业具有其特殊性，风险水平存在一定的差异。要想避免审计失败，需认真分析审计失败的原因，依照法律规定的职责、权限和程序进行审计工作。本文采用文献分析法、案例研究法进行分析，从问题到对策，首先研究审计失败的内外部因素及影响，其次具体分析立信会计师事务所对上海大智慧审计失败的案例，最后提出相应的风险应对措施，总结了审计失败及审计风险控制的成功理论以及经验。 关键词：审计失败 审计风险 风险控制 ABSTRACT With the development of social economy, the market environment is becoming more and more complicated, the enterprise management is expanding day by day, and the field of audit is more and more extensive. Audit risk exists objectively, but audit failure cases occur constantly at home and abroad, and many accounting firms close down, all of them show the importance of paying more attention to relevant audit risk factors in the audit process. Audit failure has brought negative effects to accounting firms, audited units, investors and society. Different industries and different enterprises have their particularities, and there are some differences in risk level. In order to avoid audit failure, it is necessary to analyze the causes of audit failure carefully and according to the duty stipulated by law. Authority and procedures for auditing. This article uses the literature analysis method, the case study method carries on the analysis, from the question to the countermeasure, first studies the audit failure the internal and external factor and the influence, then concretely analyzes the Lixin accountant firm to Shanghai big wisdom audit failure case, Finally, the corresponding risk countermeasures are put forward, and the successful theory and experience of audit failure and audit risk response are summarized. Key words: audit failure, audit risk, response 一、前言 人类社会进入二十一世纪，市场经济活动的发展以及现代经营活动复杂化，使得投资人以及其他利益相关者对审计活动所提供的信息的依赖日益增加，这也导致有关方面对审计相关行为的关注，而一系列的公司丑闻，促使各国对会计、审计行业加强监管，审计人员面临的审计风险越来越趋于增加。近年来，全球发生了一系列重大审计案件，例如安然、世界通信、施乐等著名上市公司会计造假事件。我国证券市场也曾发生科龙电器、银广夏等严重审计案件。这些审计失败的案件对审