HP會計師事務所審計程序優(yōu)化研究
發(fā)布時間：2019-04-01 17:35
【摘要】：近年來,隨著世界經(jīng)濟的快速發(fā)展,企業(yè)所面臨的風險和挑戰(zhàn)日益增加,注冊會計師審計是企業(yè)財務信息進入資本市場的最關鍵的一道防線,會計師事務所的競爭日趨激烈,年報審計丑聞時有發(fā)生�？v觀審計失敗案例,很多都是因為審計程序設計或執(zhí)行不當所引起的,而審計程序又是審計質(zhì)量的重要保證�；ヂ�(lián)網(wǎng)時代的到來,互聯(lián)網(wǎng)與審計行業(yè)的結合也成了必然趨勢,審計環(huán)境發(fā)生了驟然地變化,目前的審計準則中并未結合這一新的審計環(huán)境重新構建審計程序;互聯(lián)網(wǎng)技術的發(fā)展,使注冊會計師相當一部分的工作都能夠交給互聯(lián)網(wǎng),可以突破人處理數(shù)據(jù)能力的上限。換句話說,以前束縛注冊會計師審計的人力和技術障礙,已經(jīng)被互聯(lián)網(wǎng)彌補了。利用"大數(shù)據(jù)"和"云計算",會計師事務所與被審計單位建立信息共享平臺,實現(xiàn)各種財務數(shù)據(jù)的及時審計,一方面節(jié)省審計時間,合理安排審計工作,另一方面可以對被審計單位的每一筆財務信息進行及時反饋,及時防范被審計單位出現(xiàn)的財務問題或者舞弊現(xiàn)象。因此基于"互聯(lián)網(wǎng)+"的優(yōu)勢,進一步改進審計程序,成為一個值得研究的課題。本文對HP會計師事務所的審計程序進行了相關研究。第一章是本文的緒論,對研究背景、研究意義進行了闡述,回顧并研究了國內(nèi)外對審計程序、審計質(zhì)量以及"互聯(lián)網(wǎng)+審計"的文獻,同時介紹了本文的研究方法和研究思路。第二章是相關概念與基礎理論,對審計、審計技術方法、審計需求理論、審計證據(jù)理論、審計程序理論進行了介紹。第三章對HP會計師事務所以及該事務所審計程序進行了深入的調(diào)查和研究,提出問題并找出問題發(fā)生的原因。第四章對會計師事務所審計程序設計和執(zhí)行分別提出優(yōu)化建議,設計方面基于"互聯(lián)網(wǎng)+"思維對審計程序進行優(yōu)化,并基于"互聯(lián)網(wǎng)+''搭建基礎平臺。執(zhí)行方面從嚴格控制項目風險,深化人員風險意識;完善相關內(nèi)部制度,夯實程序執(zhí)行基礎;遵循三級復核制度,確保程序執(zhí)行到位;認真落實審后工作,總結提升程序質(zhì)量四個角度,提出HP會計師事務所審計程序執(zhí)行優(yōu)化的相關措施。第五章歸納總結文中觀點并指出"互聯(lián)網(wǎng)+"運用在審計領域現(xiàn)階段依然存在的問題。
[Abstract]:In recent years, with the rapid development of the world economy, the risks and challenges faced by enterprises are increasing day by day. The audit of certified public accountants is the most critical defense line for enterprises to enter the capital market, and the competition of accounting firms is becoming more and more fierce. Annual audit scandals occur from time to time. Throughout the audit failure cases, many of them are caused by improper design or execution of audit procedures, and audit procedures are an important guarantee of audit quality. With the advent of the Internet era, the combination of Internet and audit industry has also become an inevitable trend, the audit environment has changed abruptly, the current audit standards have not combined with this new audit environment to rebuild audit procedures; With the development of Internet technology, a large part of the CPA's work can be handed over to the Internet, which can break the upper limit of people's ability to deal with data. In other words, the human and technical barriers previously tied to CPA audits have been remedied by the Internet. Using "big data" and "cloud computing", accounting firms and audited units set up information sharing platforms to achieve timely audit of various financial data, on the one hand, saving audit time and reasonably arranging audit work. On the other hand, the financial information of the audited unit can be timely feedback to prevent the financial problems or fraud of the audited unit. Therefore, based on the advantages of the Internet, further improvement of audit procedures has become a worthy of research. This paper studies the audit procedure of HP accounting firm. The first chapter is the introduction of this paper, which describes the research background and significance, reviews and studies the domestic and foreign literature on audit procedure, audit quality and "Internet audit". At the same time, it introduces the research methods and research ideas of this paper. The second chapter introduces the related concepts and basic theories, including audit, audit technical methods, audit requirement theory, audit evidence theory and audit procedure theory. In the third chapter, the HP accounting firm and the audit procedure of the firm are investigated and studied deeply, and the problem is put forward and the cause of the problem is found out. In the fourth chapter, some suggestions are put forward to optimize the audit program design and execution of accounting firms. In the design aspect, the audit procedure is optimized based on the "Internet" thinking, and the basic platform is built on the basis of the "Internet". In the aspect of execution, we should strictly control the project risk, deepen the awareness of personnel risk, perfect the relevant internal system, strengthen the basis of the procedure execution, follow the three-level review system, and ensure that the procedure is carried out in place. Carry out the post-audit work conscientiously, summarize the four aspects of improving the quality of the procedure, and put forward the relevant measures to optimize the audit procedure of HP accounting firm. The fifth chapter summarizes the point of view and points out that the application of Internet still exists in the audit field at the present stage.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4
[Abstract]:In recent years, with the rapid development of the world economy, the risks and challenges faced by enterprises are increasing day by day. The audit of certified public accountants is the most critical defense line for enterprises to enter the capital market, and the competition of accounting firms is becoming more and more fierce. Annual audit scandals occur from time to time. Throughout the audit failure cases, many of them are caused by improper design or execution of audit procedures, and audit procedures are an important guarantee of audit quality. With the advent of the Internet era, the combination of Internet and audit industry has also become an inevitable trend, the audit environment has changed abruptly, the current audit standards have not combined with this new audit environment to rebuild audit procedures; With the development of Internet technology, a large part of the CPA's work can be handed over to the Internet, which can break the upper limit of people's ability to deal with data. In other words, the human and technical barriers previously tied to CPA audits have been remedied by the Internet. Using "big data" and "cloud computing", accounting firms and audited units set up information sharing platforms to achieve timely audit of various financial data, on the one hand, saving audit time and reasonably arranging audit work. On the other hand, the financial information of the audited unit can be timely feedback to prevent the financial problems or fraud of the audited unit. Therefore, based on the advantages of the Internet, further improvement of audit procedures has become a worthy of research. This paper studies the audit procedure of HP accounting firm. The first chapter is the introduction of this paper, which describes the research background and significance, reviews and studies the domestic and foreign literature on audit procedure, audit quality and "Internet audit". At the same time, it introduces the research methods and research ideas of this paper. The second chapter introduces the related concepts and basic theories, including audit, audit technical methods, audit requirement theory, audit evidence theory and audit procedure theory. In the third chapter, the HP accounting firm and the audit procedure of the firm are investigated and studied deeply, and the problem is put forward and the cause of the problem is found out. In the fourth chapter, some suggestions are put forward to optimize the audit program design and execution of accounting firms. In the design aspect, the audit procedure is optimized based on the "Internet" thinking, and the basic platform is built on the basis of the "Internet". In the aspect of execution, we should strictly control the project risk, deepen the awareness of personnel risk, perfect the relevant internal system, strengthen the basis of the procedure execution, follow the three-level review system, and ensure that the procedure is carried out in place. Carry out the post-audit work conscientiously, summarize the four aspects of improving the quality of the procedure, and put forward the relevant measures to optimize the audit procedure of HP accounting firm. The fifth chapter summarizes the point of view and points out that the application of Internet still exists in the audit field at the present stage.
【學位授予單位】：安徽大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4
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