华信国际公司的审计风险研究.docxVIP

41 - 华信国际公司的审计风险研究 摘要 现如今我国经济的发展势头迅猛，但与此同时财务丑闻也越发频繁地出现在资本市场中，近年来曝光了一系列重大财务造假事件，如我国的银广夏事件等，严重危及了资本市场健康发展和投资者收益，同时由于财务舞弊手段的日益隐蔽, 传统的审计思路与策略受到巨大挑战，因此多年来,审计师们投身于风险导向审计技术与方法的提高,，当然也有着审计思路的创新，探寻在发展传统审计思路的基础上创新的审计策略, 成为职业界关注的重中之重。建立能够有效发现和追查舞弊和造假行为的审计策略和审计方法从而保护投资者的收益对市场的健康发展是至关重要的，本文旨在针对华信国际被上会会计师事务所出具无法表示意见的审计报告这一事件，从持续经营风险、舞弊风险因素、风险导向审计、审计风险等角度进行分析，对审计师提出一些改善审计程序和审计方法的建议，从而能够有效避免错报风险。本文将研究的基础限定在中国现有的审计环境上，从上市公司管理层的经营风险、内部控制、事务所的审计程序、建立能有效追查舞弊行为的审计手段等方面入手，在具体案例事件回顾 、理论文献查阅 、事实证据的搜集上寻找审计模式创新的突破口。 关键词：风险导向审计，财务舞弊，华信国际，审计风险，审计程序 THE RESERCH OF AUDIT RISK OF HUAXIN INTERNATIONAL COMPANY ABSTRACT With the extraordinary development of China’s economy, financial scandals happen more easily in the capital society. In recent years, a series of financial fraud incidents have been exposed, such as the Yin Guangxia incident, which seriously endangers the health of capital market and investors profits. Due to the increasingly concealed financial fraud means, traditional auditing ideas and strategies are being challenged. Therefore, the audit community has committed to the improvement of risk-oriented audit technology and methods, including the update of audit ideas for many years. How to innovate audit strategies on the basis of traditional audit ideas has become the focus of the profession again. Establishing auditing strategies and ways which can strongly find out and trace fraud is crucial. This paper focuses on the Huaxin event and analyzes from the continuing operation risk, fraud risk factors, risk-oriented audit and audit risk. In this article, the research is limited to the existing audit field in China. Starting from the management risk, internal control, audit procedures and effective audit means, the author tries to find a breakthrough in the innovation of the audit mode. Key words: risk-oriented audit，financial fraud，Huaxin International Company，audit risk，audit procedures 目 录 1. 绪论5 1.1 研究背景及意义5 1.1.1 研究背景5 1.1.2 研究意义5 1.2 国内外文献综述6 1.2.1 审计风险的相关