發(fā)布時間：2018-12-17 12:00

【摘要】： 近年來中外獨立審計市場上審計失敗案件頻繁地爆發(fā),很多國際和國內(nèi)著名的會計師事務(wù)所聲譽掃地、損失慘重、甚至破產(chǎn)倒閉;如1995年安達信會計師事務(wù)所賠償了7500萬美元;1999年安永為會計丑聞支付了3.35億美元;德勤、畢馬威也紛紛卷入財務(wù)欺詐丑聞之中。更有甚者,安達信因美國安然公司會計丑聞曝光而煙銷云散。而在國內(nèi)證券市場上,近年來中國證監(jiān)會處罰的案件很大一部分是因為事務(wù)所出具的審計報告存在質(zhì)量問題,中外審計市場現(xiàn)實情況表明,尋找審計失敗原因并予以控制是一個非常迫切的課題。 本文首先介紹了YH會計師事務(wù)所風(fēng)險控制研究的目的和意義,綜述總結(jié)了國內(nèi)外會計師事務(wù)所風(fēng)險控制研究的現(xiàn)狀;其次對審計風(fēng)險的成因、特征及相關(guān)理論進行了闡述;隨后詳細(xì)敘述了審計責(zé)任界定和風(fēng)險控制的基礎(chǔ)理論,即博弈理論、委托代理激勵理論、契約責(zé)任理論和侵權(quán)責(zé)任理論;接著講述了YH會計師事務(wù)所風(fēng)險控制的現(xiàn)狀,提出了YH會計師事務(wù)所風(fēng)險控制存在的問題,根據(jù)這些現(xiàn)狀及審計責(zé)任界定和風(fēng)險控制的理論,從內(nèi)部和外部兩大因素共五個方面對影響YH會計師事務(wù)所風(fēng)險控制的因素進行了分析,包括組織結(jié)構(gòu)方面、人力資源方面、收入分配制度方面、客戶經(jīng)營風(fēng)險方面、外部監(jiān)管環(huán)境方面;最后根據(jù)這些因素提出了YH會計師事務(wù)所風(fēng)險控制的三個對策,即強化內(nèi)部質(zhì)量控制、建立基于審計責(zé)任界定的事務(wù)所風(fēng)險防范機制、充分利用外部資源控制審計風(fēng)險。
[Abstract]:In recent years, audit failure cases frequently broke out in the independent audit market of China and foreign countries, and many famous international and domestic accounting firms lost their reputation, lost a lot of money, even went bankrupt, for example, Andersen accounting firm paid 75 million US dollars in compensation in 1995. Ernst & Young paid $335 million for the accounting scandal in 1999; Deloitte and KPMG were involved in the financial fraud scandal. What's more, Andersen has been dispersed by the exposure of Enron's accounting scandal. In the domestic securities market, in recent years, a large part of the cases punished by the CSRC are due to the quality problems in the audit reports issued by the firms. The reality of the audit market at home and abroad shows that It is an urgent task to find out the cause of audit failure and control it. This paper first introduces the purpose and significance of the research on risk control of YH accounting firm, summarizes the present situation of the research on risk control of accounting firms at home and abroad, and then expounds the causes, characteristics and related theories of audit risk. Secondly, the paper describes the basic theories of the definition of audit liability and risk control, including game theory, principal-agent incentive theory, contract liability theory and tort liability theory. Then it describes the current situation of risk control in YH accounting firm, and puts forward the existing problems of risk control in YH accounting firm. According to these status quo and the theory of audit responsibility definition and risk control, This paper analyzes the factors influencing the risk control of YH accounting firm from two aspects of internal and external factors, including organizational structure, human resources, income distribution system, customer management risk. External regulatory environment; Finally, according to these factors, the paper puts forward three countermeasures of YH accounting firm risk control, that is, strengthening internal quality control, establishing firm risk prevention mechanism based on the definition of audit responsibility, and making full use of external resources to control audit risk.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2009
【分類號】：F239.43

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