试论如何合理规避审计风险——以大龙地产股份有限公司审计案例为例.docVIP

PAGE 毕业论文中文摘要 试论如何合理规避审计风险 ——以大龙地产股份有限公司审计案例为例 摘要： 在跨入新世纪以来，一桩接一桩的财务造假案件接连出现，严重影响了资金注入者的投资决心，因为错误的审计工作会导致注册会计师以及会计事务所将会遭遇被诉讼索赔的事故。审计工作人员的信誉也会受损，整个行业的发展因此遭遇生存危机，所以，如何控制审计风险水平，规避审计风险，是在审计理论和实务上都亟待解决的问题。一直以来，房地产行业是国民经济体系中的支柱产业之一，在人民生活水平方面也有着相当大的影响力，资金需求量大，建设花费时间长，高风险是它的特点，在我国进入经济“新常态”，国家出台一系列抑制房地产热度的政策后，房地产行业的审计风险受到审计人员相当的关注。 本文以大龙地产审计风险为研究对象，在研究国内外关于审计风险文献延伸，还有通过审计模型“审计风险＝重大错报风险*检查风险”的基础上，分析与探讨大龙地产的审计风险和防范方式。 关键词：审计风险 风险评估 风险规避 重大错报风险 毕业论文外文摘要 Title On the Avoidance and Control of Audit Risk——Taking Dalong Real Estate Co., Ltd. as an Example Abstract Since the beginning of the new century, successive financial fraud cases have occurred one after another, which has seriously affected the investment commitment of fund injectors, because wrong audit work will lead to CPA and accounting firms will encounter accidents in litigation claims. . The credibility of the audit staff will also be impaired, and the development of the entire industry will encounter a survival crisis. Therefore, how to control the audit risk level and avoid audit risk is an urgent problem to be solved in audit theory and practice. The real estate industry has always been one of the pillar industries in the national economic system. It also has considerable influence on the peoples living standards. The demand for funds is large, the construction takes a long time, and the high risk is its characteristic. It enters the economy in China. The “new normal”, after the state issued a series of policies to curb the heat of real estate, the audit risk of the real estate industry has received considerable attention from auditors. This paper takes Dalong real estate audit risk as the research object, and studies the extension of audit risk literature at home and abroad, and analyzes and discusses the audit of Dalong Real Estate based on the audit model “audit risk=significant misstatement risk* check risk”. Risk and prevention methods. Keywords：Audit risk Risk assessment Risk Aversion Mate