会计师事务所审计风险控制问题探讨.pdfVIP

本科毕业论文（设计） 会计师事务所审计风险控制问题探讨 内容摘要 随着经济的不断发展、社会的进步，我国审计行业得到前所未有的发 展，但是也由于各界的积极关注，会计师事务所也面临着激烈的竞争压 力和前所未有的风险压力。一些会计师事务所没有控制好审计风险，导 致审计失败，这样既影响了会计师事务所的声誉也增大市场参与者决策 失败的可能性。因此，会计师事务所只有有效地控制审计风险，才能把 握时代的发展机遇，在竞争中创造价值。 本文以立信会计师事务所为康华农业出具虚假审计报告，导致审计失 败为案例，在回顾相关文献和参考专业人士建议的基础上，从分析审计 风险的原因出发，探讨会计师事务所审计风险控制存在的问题。最后， 结合审计风险的重要特征，提出会计师事务所应对审计风险的举措。 关键词： 审计风险 审计风险控制 风险管理 Abstract □□ With the continuous development of the economy and the progress of society, our country’s auditing industry has achieved unprecedented development. However, due to the active concern of all walks of life, accounting firms are also facing fierce competitive pressures and unprecedented risk pressures. Some accounting firms do not control auditing risks well, resulting in audit failures. This not only affects the reputation of accounting firms but also increases the probability of market participants failing to make decisions. Therefore, accounting firms can effectively grasp the development opportunities of the times and create value in competition only by effectively controlling audit risks. In this paper, the auditing report issued by Ericsson Certified Public Accountants for Kanghua Agriculture led to audit failure as a case. On the basis of reviewing the relevant literature and referring to professional advice, the paper analyzes the causes of audit risk and discusses the existence of audit risk control in accounting firms. The problem. Finally, combined with the important characteristics of audit risk, we put forward the measures of the accounting firm to deal with the audit risk. Key words： Audit risk Audit risk control Risk Management 目