本文選題：風(fēng)險管理 + 風(fēng)險識別　； 參考：《電子科技大學(xué)》2008年碩士論文

【摘要】： 隨著會計師事務(wù)所承接集團型企業(yè)、跨國公司該類復(fù)雜審計項目的逐漸增多,基于報表的詳細(xì)審計方法已越來越不能適應(yīng)現(xiàn)代審計的要求。出于對事務(wù)所審計成本及核心競爭力的考慮,怎樣將風(fēng)險導(dǎo)向?qū)徲嬂碚撆c實務(wù)更有效地結(jié)合已成為國內(nèi)外會計師事務(wù)所日益關(guān)心的問題。 論文以A酒店年報審計項目為案例,用理論與實際相結(jié)合的研究方法,按照項目風(fēng)險管理的過程,風(fēng)險管理規(guī)劃—風(fēng)險識別—風(fēng)險分析—風(fēng)險應(yīng)對,通過把項目風(fēng)險管理的方法、流程和工具具體地應(yīng)用于A酒店年報審計項目中,加以論證。風(fēng)險規(guī)劃階段圍繞風(fēng)險管理目標(biāo)、風(fēng)險管理組織的設(shè)計、職責(zé)劃分、項目時間預(yù)算來展開。風(fēng)險識別階段根據(jù)風(fēng)險識別依據(jù),對項目審計過程進行分析,采用頭腦風(fēng)暴法配合SWOT法來進行風(fēng)險識別。風(fēng)險分析階段緊密結(jié)合A酒店審計項目,采取專家評分法對識別的風(fēng)險按重要程度進行排序,并確定各風(fēng)險概率及影響程度,計算出A酒店審計項目整體風(fēng)險水平。風(fēng)險應(yīng)對階段針對每項風(fēng)險設(shè)計出相應(yīng)的審計程序。 通過A酒店年報審計項目的研究,對于風(fēng)險導(dǎo)向?qū)徲嬳椖匡L(fēng)險管理在實務(wù)中的應(yīng)用進行了全面地總結(jié)和提升,提出了對審計項目進行管理規(guī)劃、風(fēng)險識別、風(fēng)險分析、風(fēng)險應(yīng)對的集成管理思想,對本人今后的工作具有積極的指導(dǎo)意義。
[Abstract]:With the accounting firms undertaking group enterprises and the increasing number of complex audit projects of multinational corporations, the detailed audit methods based on statements have become more and more unable to meet the requirements of modern auditing. Considering the audit cost and core competence, how to combine the theory and practice of risk-based audit more effectively has become an increasingly concerned issue for accounting firms at home and abroad. This paper takes the annual report audit project of A Hotel as a case study, according to the process of project risk management, risk management planning-risk identification-risk analysis-risk response, using the research method of combining theory with practice, according to the process of project risk management. The method, process and tools of project risk management are applied to the audit project of A Hotel Annual report. The risk planning phase revolves around risk management objectives, design of risk management organizations, division of responsibilities, and project time budget. In the stage of risk identification, according to the basis of risk identification, the process of project audit is analyzed, and the brainstorming method and SWOT method are used to identify the risk. In the stage of risk analysis, combined closely with the audit project of Hotel A, the expert scoring method was adopted to rank the identified risks according to the importance degree, and the probability of each risk and the degree of influence were determined, and the overall risk level of the audit project of Hotel A was calculated. A corresponding audit procedure is designed for each risk during the risk response phase. Through the study of the annual report audit project of A Hotel, the application of risk management in practice is summarized and promoted, and the management planning, risk identification and risk analysis of the audit project are put forward. The integrated management idea of risk management has positive guiding significance for my future work.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 田克迎;澀北—西寧—蘭州輸氣管道復(fù)線工程項目風(fēng)險管理研究[D];蘭州大學(xué);2011年

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本文編號：2113222