ZTH会计师事务所审计风险控制研究.docVIP

PAGE 18 ZTH会计师事务所审计风险控制研究 摘 要 随着我国改革开放的深入以及逐渐趋向市场化的经营管理，审计在经济地位中的重要性日益凸显，审计行业进入快速发展期。一系列的审计失败、审计舞弊事件也在审计业蓬勃发展时频繁发生，审计业务的高风险的一面也显现出来。 中小型企业也在改革开放中获得了良好的发展前景，在我国的国民经济增长过程中发挥着十分重要的作用。在中小企业不断发展的过程中，中小会计师事务所在其中起到了不可缺少的重要作用，对于维护市场经济健康有序发展有着非常重要的意义。 中小型会计师事务所大多资金实力有限，风险承受力弱，而我国中小型会计师事务所数量很多，因此，会计师事务所尤其是种小型会计师事务所审计风险管理是迫切需要讨论的问题。本文将在理论分析的基础之上，以ZTH会计师事务所为例，指出其审计风险管理过程中可能存在的问题，详细分析了问题产生的原因，有针对性地提出相应的改进措施，期望能够为以ZTH会计师事务所为代表的中小型会计师事务所提供有针对性的审计风险管理方案。 关键词：审计风险；审计模型； 审计风险管理；中小型会计师事务所 Study on Audit Risk Control of ZTH Accounting Firm Abstract With the deepening of China’s reform and opening up and the gradual market-oriented operation and management, the economic status of audit is very important, and the audit industry has entered a period of rapid development. A series of audit failures and audit industry is booming, and the high-risk side of the audit business also emerges. Small and medium-sized enterprises have also obtained a good development prospect in the reform and opening up and played a very important role in the process of China’s national economic growth. In the process of the continuous development of small and medium-sized enterprises, small and medium-sized accounting firms have played an indispensable and important role in maintaining the healthy and orderly development of the market economy. Most small and medium-sized accounting firms have limited capital strength and risk tolerance, while there are many small and medium-sized accounting firms in China. Therefore, the audit risk management of accounting firms, especially small accounting firms, is an urgent issue to be discussed. In this paper, on the basis of theoretical analysis to ZTH accounting firm, take it as an example , points out its audit risk management process of the problem, the reasons of the problems are analyzed in detail, puts forward the corresponding improvement measures, expected to represented by ZTH of small and medium-sized accounting firms to provide targeted solutions. Key Words: a