J公司重大錯報風(fēng)險識別和評估研究
本文選題：重大錯報風(fēng)險 + 現(xiàn)代風(fēng)險導(dǎo)向?qū)徲?/strong> ； 參考：《吉林財經(jīng)大學(xué)》2017年碩士論文
【摘要】：隨著我國市場經(jīng)濟的不斷成熟和全球化進(jìn)程的不斷深化,現(xiàn)代企業(yè)可以選擇更加多元化的經(jīng)營方式,獲得更多的市場機會和融資渠道,同時也要面對更加復(fù)雜的市場環(huán)境和更加多樣的經(jīng)營風(fēng)險。在這種情況下,審計工作的難度也在不斷加大。面對業(yè)務(wù)量巨大和業(yè)務(wù)種類繁多的被審計單位,審計人員必須要采用能夠有效控制審計風(fēng)險,并且能夠進(jìn)一步提高審計效率的現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嬆Ｊ健Ｔ谶@種模式下,重大錯報風(fēng)險的識別和評估作為核心內(nèi)容,能夠識別被審計單位的重點審計領(lǐng)域,有效評估重大錯報的重要性和廣泛性,集中審計資源針對重點審計領(lǐng)域進(jìn)行審計,進(jìn)而降低審計風(fēng)險,提高審計效率。但是在我國審計的實務(wù)領(lǐng)域,重大錯報風(fēng)險的識別和評估并沒有受到足夠的重視。許多審計人員在執(zhí)業(yè)過程中缺乏系統(tǒng)性的重大錯報風(fēng)險識別和評估程序,盲目的進(jìn)行審計,審計思路很容易被被審計單位獲取,從而無法識別到重大的風(fēng)險。本文主要采用文獻(xiàn)研究結(jié)合案例分析的方法,首先對重大錯報風(fēng)險相關(guān)理論的進(jìn)行整理和分析,總結(jié)了相關(guān)理論研究現(xiàn)狀。其次選取J公司審計失敗的案例進(jìn)行分析。詳細(xì)的對如何在實務(wù)中運用重大錯報風(fēng)險識別和評估程序進(jìn)行審計進(jìn)行了說明,最后提出了Z會計師事務(wù)所在為J公司提供審計服務(wù)的過程中的不足之處,給會計師事務(wù)所和注冊會計師提出了建議。旨在加強重大錯報風(fēng)險識別和評估理論在審計實務(wù)中的可操作性,充分證明重大錯報風(fēng)險識別和評估程序的運用能夠有效整合審計資源,提高審計效率,降低審計風(fēng)險。使之能夠在審計實務(wù)中得到廣泛應(yīng)用。
[Abstract]:With the continuous maturity of our market economy and the deepening of the globalization process, modern enterprises can choose a more diversified mode of operation and obtain more market opportunities and financing channels. At the same time, we have to face a more complex market environment and more diversified business risks. In this case, the difficulty of audit work is also increasing. In the face of the large volume of business and various types of business audited units auditors must adopt a modern risk-oriented audit model which can effectively control audit risks and further improve audit efficiency. In this mode, the identification and evaluation of material misstatement risk as the core content, can identify the key audit areas of the audited units, effectively assess the importance and breadth of material misstatement, In order to reduce audit risk and improve audit efficiency, centralized audit resources are focused on key audit areas. However, in the practical field of audit in China, the identification and evaluation of the risk of material misstatement has not received enough attention. Many auditors lack systematic procedures for identifying and evaluating the risk of material misstatement in the course of practice, and blindly audit, audit ideas are easily acquired by audit units, so they can not identify significant risks. This paper mainly adopts the method of literature research and case analysis. Firstly, the related theories of material misstatement risk are sorted out and analyzed, and the current research situation of relevant theories is summarized. Secondly, select J company audit failure case analysis. How to use the process of identifying and evaluating the risk of material misstatement in practice is explained in detail. Finally, the deficiencies of accounting firm Z in the process of providing audit services for company J are pointed out. Advice is given to accounting firms and certified public accountants. The purpose of this paper is to strengthen the operability of the theory of identifying and evaluating the risk of material misstatement in the audit practice, and to fully prove that the application of the procedure of identifying and evaluating the risk of material misstatement can effectively integrate the audit resources, improve the audit efficiency and reduce the audit risk. So that it can be widely used in audit practice.
【學(xué)位授予單位】：吉林財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4;F426.7
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