【摘要】：在我國(guó),由于資本市場(chǎng)的發(fā)展,公司在經(jīng)營(yíng)活動(dòng)中存在的風(fēng)險(xiǎn)越來(lái)越多,另外,會(huì)計(jì)事務(wù)所和簽字注冊(cè)會(huì)計(jì)師在審計(jì)過(guò)程中存在的風(fēng)險(xiǎn)也在不斷增加。最近這幾年,在我國(guó)發(fā)生了很多重大財(cái)務(wù)造假事件,其中包括很多上市公司,和一些將要上市的公司,這些事件的發(fā)生,使審計(jì)行業(yè)遭受到了非常大的信譽(yù)危機(jī),社會(huì)公眾對(duì)審計(jì)的財(cái)務(wù)信息不再信任,由此而產(chǎn)生的問(wèn)題非常多。為此,審計(jì)行業(yè)現(xiàn)在非常重視審計(jì)風(fēng)險(xiǎn),目前來(lái)講,如何有效控制審計(jì)風(fēng)險(xiǎn),對(duì)會(huì)計(jì)事務(wù)所和注冊(cè)會(huì)計(jì)師來(lái)講,都是亟需解決的問(wèn)題。在本文中,基于審計(jì)風(fēng)險(xiǎn)相關(guān)的知識(shí),包括概念以及模型的基礎(chǔ)上,以A會(huì)計(jì)事務(wù)所為例,探討A會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)的現(xiàn)狀、存在的問(wèn)題、原因,并提出相應(yīng)的對(duì)策。首先,根據(jù)對(duì)A會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)現(xiàn)狀的調(diào)查,得出A會(huì)計(jì)事務(wù)所在業(yè)務(wù)承接階段,因?yàn)槿找婕ち业母?jìng)爭(zhēng)和利益的驅(qū)使,致使會(huì)計(jì)事務(wù)所有時(shí)會(huì)甘愿冒風(fēng)險(xiǎn)去承接一些明顯有審計(jì)風(fēng)險(xiǎn)的業(yè)務(wù)。審計(jì)計(jì)劃階段許多存在審計(jì)風(fēng)險(xiǎn)的內(nèi)容雖然有考慮到,卻不夠深入,對(duì)被審方實(shí)際調(diào)查也不足,導(dǎo)致審計(jì)時(shí),風(fēng)險(xiǎn)比較大。審計(jì)實(shí)施階段,對(duì)審計(jì)項(xiàng)目過(guò)程中遭受到的審計(jì)風(fēng)險(xiǎn)的根本原因,未能全部控制妥當(dāng),導(dǎo)致某些風(fēng)險(xiǎn)因素?cái)U(kuò)大,風(fēng)險(xiǎn)加大。深入分析其在審計(jì)風(fēng)險(xiǎn)時(shí)存在的問(wèn)題,發(fā)現(xiàn)a會(huì)計(jì)事務(wù)所存在質(zhì)量防控體系存在缺陷,審計(jì)項(xiàng)目在風(fēng)險(xiǎn)控制方面存在缺陷,以及注冊(cè)會(huì)計(jì)師的職業(yè)道德無(wú)法控制等問(wèn)題。本文基于現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型,探討a會(huì)計(jì)事務(wù)所存在審計(jì)風(fēng)險(xiǎn)的原因,主要包括兩個(gè)方面重大錯(cuò)報(bào)風(fēng)險(xiǎn)因素和檢查風(fēng)險(xiǎn)因素。并運(yùn)用層次分析法對(duì)a會(huì)計(jì)事務(wù)所存在的風(fēng)險(xiǎn)進(jìn)行評(píng)估,以a會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)評(píng)估作為目標(biāo)層,重大錯(cuò)報(bào)風(fēng)險(xiǎn)和檢查風(fēng)險(xiǎn)作為指標(biāo)層,建立了8個(gè)詳細(xì)指標(biāo),并計(jì)算其權(quán)重,根據(jù)計(jì)算結(jié)果可知,a會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)評(píng)估結(jié)果為中等,針對(duì)a會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)存在的問(wèn)題、原因及其評(píng)估情況,本文提出完善a會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制的建議,針對(duì)重大錯(cuò)報(bào)風(fēng)險(xiǎn)因素提出的建議:謹(jǐn)慎選擇被審單位,全面衡量和評(píng)價(jià)被審計(jì)單位的會(huì)計(jì)環(huán)境,全面評(píng)估被審計(jì)單位內(nèi)部控制制度。針對(duì)檢查風(fēng)險(xiǎn)因素提出的建議:會(huì)計(jì)師事務(wù)所自覺(jué)抵制行業(yè)內(nèi)不正當(dāng)競(jìng)爭(zhēng),注冊(cè)會(huì)計(jì)師提高自身綜合素質(zhì),努力縮小社會(huì)公眾與審計(jì)人員的期望差。
[Abstract]:Because of the development of the capital market in China, the risks in the business activities of companies are more and more, in addition, the risks of accounting firms and signed certified public accountants in the audit process are also increasing. In recent years, there have been many major financial fraud incidents in China, including many listed companies, and some companies to be listed. These incidents have caused the audit industry to suffer a very big credit crisis. The public no longer trust the financial information of the audit, which causes many problems. Therefore, the audit industry now attaches great importance to audit risk. At present, how to effectively control audit risk is an urgent problem for accounting firms and certified public accountants. In this paper, based on the related knowledge of audit risk, including the concept and model, taking A accounting firm as an example, this paper discusses the present situation, existing problems and reasons of audit risk of A accounting firm, and puts forward the corresponding countermeasures. First of all, based on the investigation of the current situation of audit risk of accounting firm A, it is concluded that accounting firm A is in the stage of undertaking business because of the increasingly fierce competition and interest driven. As a result, accounting firms are sometimes willing to take risks to take on businesses that clearly involve audit risks. In the stage of audit plan, many of the contents of audit risk are considered, but they are not deep enough, and the actual investigation of the auditee is also insufficient, which results in the higher risk when auditing. In the stage of audit implementation, the root causes of audit risk in the process of audit project can not be completely controlled properly, which leads to the expansion of some risk factors and the increase of risk. It is found that there are defects in quality prevention and control system of accounting firm a, defects in risk control of audit projects, and uncontrollable professional ethics of certified public accountants. Based on the modern audit risk model, this paper discusses the causes of audit risk in a accounting firm, including two major misstatement risk factors and check risk factors. Using AHP to evaluate the risk of a accounting firm, taking the audit risk assessment of a accounting firm as the target layer, the risk of material misstatement and the risk of inspection as the index layer, eight detailed indicators are established. According to the calculation results, the audit risk assessment result of accounting firm A is medium. In view of the problems existing in audit risk of accounting firm a, the reasons and the evaluation situation, This paper puts forward some suggestions to perfect the audit risk control of accounting firm a, and some suggestions for the risk factors of material misstatement: to select the auditees carefully, and to measure and evaluate the accounting environment of the audited units in an all-round way. Comprehensive evaluation of the internal control system of the audited units. The suggestions for checking risk factors are as follows: accounting firms consciously resist unfair competition in the industry, CPA improve their comprehensive quality, and strive to reduce the expectations of the public and auditors.
【學(xué)位授予單位】：東華大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F239.4

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