基于天健会计师事务所审计风险及管理.docxVIP

第 第 PAGE 13 页 基于天健会计师事务所审计风险及管理 摘要 审计是一项非常重要的工作。通过审计可以发现企业中存在的问题，在一定程度上对企业进行监督。但是在审计工作中不可避免地存在着审计风险，审计风险的存在会给很多方面造成不好的影响，那么将审计风险存在的可能性降到最低，研究如何对审计风险进行防范与控制具有重要的意义。相比较国外审计行业而言，我国审计行业起步较晚，发展的时间也很晚，在体制及管理制度上依然处于不断地发展创新阶段。社会的发展使得市场主体发生巨大的变化，市场经济日益复杂，会计师事务所审计质量对其披露的上市集团信息是否可靠以及其审计功能的充分发挥性有着很大的影响。 本文以天健会计师事务所为例，介绍审计风险的基本含义，决定审计风险管理行为的因素，简单介绍天健会计师事务所发展背景，以其对杭州先临三维科技股份公司审计为例，结合我国特定的证券市场环境以及制度背景，对会计师事务所与审计风险管理行为之间的关系进行研究，明确现代会计师事务所审计工作中引起审计风险的原因，并提出相关改进的方向，为会计师事务所提高其审计风险管理能力提供相关建议。 关键词：会计师事务所 审计质量 审计风险 防范对策 Based on audit risk and management of Tianjian Certified Public Accountants Abstract Auditing is a very important job. Through the audit, we can discover the problems existing in the enterprise and supervise the enterprise to a certain extent. However, audit risk is inevitable in the audit work. The existence of audit risk will have a bad impact on many aspects. Then the possibility of audit risk is minimized. It is important to study how to prevent and control audit risk. The meaning. Compared with the foreign auditing industry, Chinas auditing industry started late and the development time is very late. It is still in the stage of continuous development and innovation in the system and management system. The development of society has caused tremendous changes in market entities, and the market economy has become increasingly complex. The audit quality of accounting firms has a great influence on the reliability of the listed group information disclosed and the full play of its audit function. In this context, this article takes Tianjian Certified Public Accountants as an example to introduce the basic meaning of audit risk, determine the factors of audit risk management behavior, and briefly introduce the development background of Tianjian Certified Public Accountants, with its approach to Hangzhou Xianlin 3D Technology Co., Ltd. As an example, the audit combines the specific securities market environment and institutional background in China to study the relationsh