1563242-张雪-会计师事务所审计风险及控制研究--以瑞华为例.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 PAGE 精心整理 仅供参考 勿用作商业用途 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 精心整理 仅供参考 勿用作商业用途 摘 要 在我国针对于审计风险控制相关理论的研究较少，对比国外发达国家我国在这方面开展的研究仍然处于初始阶段，审计相关人员不能灵活掌握现代风险导向审计模型的运用方法，瑞华会计师事务所开展日常审计工作中不能严格按照审计程序开展具体工作，缺少财务专业优秀人才，员工职业道德水平有待提高，这些劣势方面造成瑞华会计师事务所在审计过程中面临逐步加大的审计风险。除此之外，对比国外西方发达国家我国审计行业缺少完善的监督体系以及相应法律法规，在发现审计违规现象时不能及时、有效的施行惩罚措施，不能明确界定违规现象的责任归属。所以，我国会计事务所有必要注重控制审计过程中的审计风险，深入探讨研究审计风险管控措施，保障社会公众的合法利益。本文选择瑞华会计师事务所为例，对其审计风险控制的现状进行分析，进一步探究其审计风险控制存在的问题，最后提出完善瑞华会计师事务所审计风险控制的建议，希望对该事务所审计风险的控制有一定的帮助。 关键词：审计风险 风险控制 财务风险 审计失败 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 经典专科、本科、硕博、研究生、期刊毕业论文 经典2019成稿 仅供参考 Abstract In our country, the research on audit risk control related theory is less, compared to the developed countries in this field in our country to carry out the research is still at the initial stage, the audit person concerned is not mastering the use of methods of modern risk-oriented audit model, rui hua certified public accountants to carry out the daily audit work not in strict accordance with the audit procedures to carry out specific work, lack of financial and professional talents, staff professional ethics level needs to improve, these disadvantages caused ruihua face gradually increased in the process of accounting firms to audit the audit risk. In addition, compared with western developed countries, Chinas audit industry lacks a sound supervision system and relevant laws and regulations. When auditing irregularities are found, punishment measures cannot be implemented in a timely and effective manner, and the responsibility for violations cannot be clearly defined. Therefore, it is necessary for all accounting affairs in China to pay attention to the control of audit risks in the audit process, and to conduct in-depth research on the audit risk control measures to protect the legitimate interests of the public. This paper takes ruihua accounting firm as an example, analyzes the current situation of its audit risk control, further