论会计行业审计风险的规避与控制——以北京兴华会计师事务所为例.docxVIP

PAGE 23 PAGE I 论会计行业审计风险的规避与控制 ——以北京兴华会计师事务所为例 摘 要 审计产生于股份制公司诞生之后，公司股东数量众多，为了更好地管理企业，企业的股东便选择了一位经过董事会选举产生的总经理运营公司。所有权与经营权被分离开来。所有者为了监督管理者是否按照规定治理公司，于是找专门的机构来进行鉴定，审计由此产生。 审计的监督作用也日益被大众所认可，对于经济的良性运行功不可没。但在外部环境以及公司内部的影响之下，财务造假越来越频繁。由于审计的第三方特性，其面对的危机越来越重。不单是我国，对于其他国家来说，如何防范企业造假是个大难题。照目前的情况来看，我国关于审计制度建设确实不太完善。近几年发生了几起企业财务造假波及事务所的案例，比如 “绿大地”、 “江苏雅百特”，以及浙江九好的财务造假、信息披露违规等等。这也给审计行业敲响了警钟。 案件事发，除了这些企业被点名、惩罚之外，它们的外部审计机构也要担责。由此也可以看出，要避免审计风险的发生实在是一个“大大的”难题。审计风险被多种因素影响，不是单方就可以决定的。从第三方审计机构来看，哪些审计风险较容易被避免。 因此，分析成因及各个影响因素，提出解决方案是非常必要的。 关键字：审计风险 专业胜任能力 职业道德素质 On the avoidance and control of audit risk in accounting industry ——Beijing Xinghua accounting firm Abstract In the past few years, Chinas economy has been developing rapidly, and financial information has been increasingly valued by the society. Auditing has played a very favorable role in supervising the finance of listed companies and safeguarding the normal operation of the social economy. However, due to the financial regulatory environment and the uncertainty of the world economy, the crisis faced by auditors has become more and more serious. Therefore, Exploring the causes of audit risk, it is very important to analyze the various elements of audit risk and propose corresponding solutions. Chinas auditing system is still not perfect, such as the previous Green Earth incident, Wanfushengke incident, as well as Hubei sanxia new material financial fraud, information disclosure violations and other matters. Along with this, the external auditors hired by these companies were also named by the Securities and Futures Commission for failing to do their due diligence. In the past few decades, cases involving accounting firms and audited entities colluding with financial fraud have occurred from time to time, which has seriously influence the healthy development of the economic order and the great development of the accounting firm itself, and brought it to China. The international bad influence. Due to the imperfect g