發(fā)布時間：2018-06-01 14:49

  本文選題：注冊會計師 + 審計風(fēng)險　； 參考：《遼寧大學(xué)》2012年碩士論文

【摘要】：隨著我國改革開放的日益深入和法制建設(shè)的加強,我國的經(jīng)濟環(huán)境和法律環(huán)境都發(fā)生了很大的變化,各種法律法規(guī)正在逐步完善,公眾的法律意識也在不斷的提高。同時,這些年來注冊會計師事業(yè)也隨之迅速發(fā)展,審計范圍的漸漸擴大,社會公眾對其審計結(jié)果的期望值也越來越高,因此,注冊會計師審計的職業(yè)責(zé)任與日俱增。社會經(jīng)濟生活的多變性和復(fù)雜性增加了社會審計的難度,由此就必然產(chǎn)生了審計風(fēng)險。審計風(fēng)險在審計實踐中的大量增加引起了社會各界廣泛、深切的關(guān)注。對審計風(fēng)險研究的根本出發(fā)點應(yīng)該是對其涵義與特征的認(rèn)識,這是系統(tǒng)地認(rèn)識審計風(fēng)險,防范和控制審計風(fēng)險的重要前提。所以,人們需要在正確認(rèn)識了審計風(fēng)險的涵義和特征后,才能有效識別審計風(fēng)險、加強審計風(fēng)險意識,才能有效地預(yù)防并控制審計風(fēng)險,在穩(wěn)定和維護(hù)社會主義市場經(jīng)濟秩序,使其更好發(fā)展方面盡到注冊會計師審計應(yīng)有的責(zé)任。在會計師事務(wù)所體制機制不斷轉(zhuǎn)變的今天,會計師事務(wù)所和注冊會計師已經(jīng)成為了審計風(fēng)險的主要承擔(dān)者。所有會計師事務(wù)所為了生存和發(fā)展必須關(guān)注的中心問題就是風(fēng)險控制問題,它也是當(dāng)代審計理論界熱討的問題之一。 論文首先介紹了審計風(fēng)險的定義和特點,并闡述了目前A會計師事務(wù)所審計風(fēng)險的現(xiàn)狀和存在的問題,由此從社會審計的客戶的誠信,公司的治理機構(gòu)是否完善、內(nèi)部控制制度是否健全以及審計范圍和內(nèi)容等客觀方面和審計方法本身的缺陷、審計人員自身素質(zhì)和審計收費等主觀方面,分析了注冊會計師審計風(fēng)險產(chǎn)生的原因。根據(jù)原因有針對性地對A會計師事務(wù)所在有效控制審計風(fēng)險方面,提出了切合會計師事務(wù)所現(xiàn)狀的控制舉措,希望是對整個注冊會計師執(zhí)業(yè)界的健康良好發(fā)展提出點有價值的建議。
[Abstract]:With the deepening of China's reform and opening up and the strengthening of legal construction, great changes have taken place in the economic and legal environment of our country, various laws and regulations are being gradually improved, and the public's legal consciousness is constantly improving. At the same time, with the rapid development of CPA in recent years, the scope of audit has gradually expanded, and the expectation of the public on the audit results is higher and higher. Therefore, the professional responsibility of CPA audit is increasing day by day. The variability and complexity of social economic life increase the difficulty of social audit. The increase of audit risk in audit practice has caused widespread and deep concern. The basic starting point of the research on audit risk should be the understanding of its meaning and characteristics, which is the important premise of systematically understanding audit risk and preventing and controlling audit risk. Therefore, people need to correctly understand the meaning and characteristics of audit risk in order to effectively identify audit risk, strengthen audit risk awareness, effectively prevent and control audit risk, and stabilize and maintain the order of socialist market economy. Make its better development to the CPA audit should be responsible. Nowadays, accounting firms and certified public accountants have become the main carriers of audit risk. Risk control is the central problem that all accounting firms must pay attention to in order to survive and develop. It is also one of the hot issues in the field of audit theory. This paper first introduces the definition and characteristics of audit risk, and expounds the present situation and existing problems of audit risk in A accounting firm, which is based on the integrity of the clients of social audit and whether the corporate governance institutions are perfect or not. Whether the internal control system is sound, the objective aspects such as the scope and content of the audit, the defects of the audit method itself, the quality of the auditors themselves and the audit fees and so on, are analyzed, and the reasons for the audit risk of CPA are analyzed. According to the reasons, this paper puts forward some measures to control the audit risk of A accounting firm in accordance with the current situation of the accounting firm. Hope is to make some valuable suggestions for the healthy development of the whole CPA profession.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：F233;F239.4

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本文編號：1964562