本文選題：會計師事務(wù)所 + 函證　； 參考：《青島科技大學》2017年碩士論文

【摘要】：函證是審計工作中獲取審計證據(jù)的重要程序,是審計人員直接從被審計單位之外的第三方獲取審計證據(jù),以證明被審計單位相關(guān)數(shù)據(jù)是否真實可靠的一種行之有效的方法。整個函證過程由注冊會計師主導(dǎo),被審計單位和被詢證單位配合完成。作為一項不可或缺的審計程序,審計人員需要保證函證的有效性,以充分發(fā)揮函證的證明作用。但是,這些年來,屢屢出現(xiàn)的審計失敗案例中不乏是由函證不當而引起的,例如都熟知的美國巨人零售案、銀廣夏事件、G外高橋事件等,不僅暴露了審計人員在執(zhí)行函證審計程序時出現(xiàn)的操作不規(guī)范現(xiàn)象,還揭示了審計制度、審計流程存在的問題。完善的函證審計程序不僅是保證審計人員獲得充分適當?shù)膶徲嬜C據(jù)的必要前提,也是確保審計工作執(zhí)行與完成的重要因素。因此,函證審計程序需要不斷優(yōu)化與改進,這是規(guī)范審計人員職業(yè)行為、保障工作進度的必然要求,也是完善會計師事務(wù)所審計流程的客觀要求。本文首先回顧了函證審計程序的國內(nèi)外研究動態(tài)及發(fā)展狀況,其次論述了函證審計程序的相關(guān)理論,包括函證的含義、函證決策的做出及函證在審計程序中的重要作用,通過實際案例介紹函證審計程序的實施步驟,剖析函證審計程序在實際執(zhí)行過程中存在的主要問題,通過問卷調(diào)查獲得ABC會計師事務(wù)所審計人員實施函證審計程序現(xiàn)狀的第一手資料,多角度分析函證審計程序存在問題的原因。最后,綜合考慮函證審計程序?qū)嵤┑木唧w目標與原則,對實際工作中發(fā)現(xiàn)的被審計單位、會計師事務(wù)所、被詢證單位三方存在的主要問題,提出相對應(yīng)的改進建議,并提出構(gòu)建“互聯(lián)網(wǎng)+函證”平臺的設(shè)想,尤其是三方共享平臺的構(gòu)建,以期能在一定程度上為審計人員實施函證審計程序提供引導(dǎo)與幫助,從而能夠達成規(guī)范函證流程,提高函證在支持審計結(jié)果有效性方面的作用。
[Abstract]:Letter proof is an important procedure to obtain audit evidence in audit work. It is an effective method for auditors to obtain audit evidence directly from a third party other than the audited unit to prove whether the relevant data of the audited unit is true and reliable. The whole process is led by CPA, the audited unit and the probate unit cooperate. As an indispensable audit procedure, auditors need to ensure the validity of letter proof, in order to give full play to the proof function. However, in the past few years, many of the repeated audit failures have been caused by improper correspondence, such as the well-known US Giant Retail case, the Silver Guangxia incident and the Waigaoqiao incident. It not only exposes the nonstandard operation phenomenon that the auditor appears in the execution of the audit procedure, but also reveals the problems in the audit system and the audit process. The perfect letter proof audit procedure is not only the necessary prerequisite to ensure the auditors to obtain adequate and appropriate audit evidence, but also an important factor to ensure the execution and completion of the audit work. Therefore, the procedure of letter audit needs to be optimized and improved constantly, which is the inevitable requirement of standardizing the professional behavior of auditors and ensuring the progress of work, as well as the objective requirement of perfecting the audit process of accounting firms. This paper first reviews the domestic and foreign research and development situation of the correspondence audit procedure, and then discusses the relevant theories of the letter proof audit procedure, including the meaning of the letter proof, the decision making of the letter proof and the important function of the letter proof in the audit procedure. By introducing the implementation steps of the letter audit procedure, the main problems existing in the actual implementation process of the letter proof audit procedure are analyzed. Through the questionnaire survey, the author obtains the first-hand information about the current situation of the audit procedures of the auditors of ABC accounting firm, and analyzes the causes of the problems in the audit procedures from various angles. Finally, considering the specific objectives and principles of the implementation of the letter audit procedure, the paper puts forward corresponding suggestions for improvement of the main problems found in the actual work of the audited units, accounting firms and probate units. The paper also puts forward the idea of constructing the platform of "Internet letter proof", especially the construction of tripartite shared platform, in order to provide guidance and help for auditors to implement the letter and certificate audit procedure to a certain extent, so as to reach the standard letter proof process. Improve the role of letter evidence in supporting the effectiveness of audit results.
【學位授予單位】：青島科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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本文編號：1834754