發(fā)布時(shí)間：2018-06-23 22:35

  本文選題：會(huì)計(jì)師事務(wù)所 + 審計(jì)業(yè)務(wù)��； 參考：《湖南大學(xué)》2007年碩士論文

【摘要】： 從審計(jì)業(yè)務(wù)承接起點(diǎn)開(kāi)始風(fēng)險(xiǎn)就已經(jīng)跟隨會(huì)計(jì)師事務(wù)所,審計(jì)業(yè)務(wù)承接決策是風(fēng)險(xiǎn)控制的第一道防線(xiàn)。 本文在回顧相關(guān)文獻(xiàn)的基礎(chǔ)上,專(zhuān)題研究會(huì)計(jì)師事務(wù)所審計(jì)業(yè)務(wù)承接的影響因素、主要方式與風(fēng)險(xiǎn)控制等三大問(wèn)題。 本文認(rèn)為影響會(huì)計(jì)師事務(wù)所審計(jì)業(yè)務(wù)承接的主要因素有審計(jì)收費(fèi)、審計(jì)質(zhì)量、聲譽(yù)、人力資本、非人力資本與地緣因素,熱衷于低價(jià)攬客的會(huì)計(jì)師事務(wù)所勢(shì)必對(duì)其業(yè)務(wù)承接風(fēng)險(xiǎn)的考慮有所欠缺,容易對(duì)會(huì)計(jì)師事務(wù)所審計(jì)業(yè)務(wù)承接產(chǎn)生誤導(dǎo)作用;注重于培育審計(jì)聲譽(yù)和提供高質(zhì)量審計(jì)服務(wù)的會(huì)計(jì)師事務(wù)所,對(duì)追求高質(zhì)量審計(jì)服務(wù)的客戶(hù)更加具有吸引力,有利于客戶(hù)資源在審計(jì)市場(chǎng)上的最優(yōu)配置;會(huì)計(jì)師事務(wù)所人力資本的創(chuàng)新能力是否能夠被合適的利用,將影響會(huì)計(jì)師事務(wù)所承接到的客戶(hù)質(zhì)量;非人力資本殷實(shí)的會(huì)計(jì)師事務(wù)所更容易獲得客戶(hù)及其利益相關(guān)者的青睞,從而更容易承接到審計(jì)業(yè)務(wù);上市公司和證券期貨從業(yè)資格會(huì)計(jì)師事務(wù)所的地域分布關(guān)系,在一定程度上也影響了會(huì)計(jì)師事務(wù)所的審計(jì)業(yè)務(wù)承接;守株待兔式、毛遂自薦式、中介推薦式、廣告宣傳式和招標(biāo)投標(biāo)式各有優(yōu)劣;必須從客戶(hù)風(fēng)險(xiǎn)、自身風(fēng)險(xiǎn)和審計(jì)環(huán)境三方面入手控制審計(jì)業(yè)務(wù)承接風(fēng)險(xiǎn)。
[Abstract]:From the beginning of undertaking audit business, the risk has already followed the accounting firm, and the decision of undertaking audit business is the first line of defense of risk control. On the basis of reviewing the relevant literature, this paper studies three major problems, such as the influencing factors, the main ways and the risk control of the audit business undertaken by the accounting firm. This paper holds that the main factors that affect the audit undertaking of accounting firms are audit fees, audit quality, reputation, human capital, non-human capital and geographical factors. The accounting firm which is keen on the low price to attract customers is bound to be deficient in the consideration of the risk of undertaking its business, and it is easy to mislead the audit undertaking of the accounting firm. Focusing on fostering audit reputation and providing high-quality audit services, accounting firms are more attractive to clients who pursue high-quality audit services, and are conducive to the optimal allocation of customer resources in the audit market. Whether the innovative ability of human capital of accounting firms can be properly utilized will affect the quality of clients received by accounting firms, and the non-human capital firms are more likely to obtain the favor of clients and their stakeholders. As a result, it is easier to undertake audit business; the geographical distribution relationship between listed companies and qualified accounting firms engaged in securities and futures also affects the audit business undertaking of accounting firms to a certain extent. There are advantages and disadvantages of intermediary recommendation, advertising and bidding, which must be controlled from three aspects: customer risk, self risk and audit environment.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類(lèi)號(hào)】：F233;F239.4

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