【摘要】：近年來,隨著世界經(jīng)濟(jì)的快速發(fā)展,企業(yè)所面臨的風(fēng)險(xiǎn)和挑戰(zhàn)日益增加,注冊(cè)會(huì)計(jì)師審計(jì)是企業(yè)財(cái)務(wù)信息進(jìn)入資本市場(chǎng)的最關(guān)鍵的一道防線,會(huì)計(jì)師事務(wù)所的競爭日趨激烈,年報(bào)審計(jì)丑聞時(shí)有發(fā)生�？v觀審計(jì)失敗案例,很多都是因?yàn)閷徲?jì)程序設(shè)計(jì)或執(zhí)行不當(dāng)所引起的,而審計(jì)程序又是審計(jì)質(zhì)量的重要保證。互聯(lián)網(wǎng)時(shí)代的到來,互聯(lián)網(wǎng)與審計(jì)行業(yè)的結(jié)合也成了必然趨勢(shì),審計(jì)環(huán)境發(fā)生了驟然地變化,目前的審計(jì)準(zhǔn)則中并未結(jié)合這一新的審計(jì)環(huán)境重新構(gòu)建審計(jì)程序;互聯(lián)網(wǎng)技術(shù)的發(fā)展,使注冊(cè)會(huì)計(jì)師相當(dāng)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(cè)會(huì)計(jì)師審計(jì)的人力和技術(shù)障礙,已經(jīng)被互聯(lián)網(wǎng)彌補(bǔ)了。利用"大數(shù)據(jù)"和"云計(jì)算",會(huì)計(jì)師事務(wù)所與被審計(jì)單位建立信息共享平臺(tái),實(shí)現(xiàn)各種財(cái)務(wù)數(shù)據(jù)的及時(shí)審計(jì),一方面節(jié)省審計(jì)時(shí)間,合理安排審計(jì)工作,另一方面可以對(duì)被審計(jì)單位的每一筆財(cái)務(wù)信息進(jìn)行及時(shí)反饋,及時(shí)防范被審計(jì)單位出現(xiàn)的財(cái)務(wù)問題或者舞弊現(xiàn)象。因此基于"互聯(lián)網(wǎng)+"的優(yōu)勢(shì),進(jìn)一步改進(jìn)審計(jì)程序,成為一個(gè)值得研究的課題。本文對(duì)HP會(huì)計(jì)師事務(wù)所的審計(jì)程序進(jìn)行了相關(guān)研究。第一章是本文的緒論,對(duì)研究背景、研究意義進(jìn)行了闡述,回顧并研究了國內(nèi)外對(duì)審計(jì)程序、審計(jì)質(zhì)量以及"互聯(lián)網(wǎng)+審計(jì)"的文獻(xiàn),同時(shí)介紹了本文的研究方法和研究思路。第二章是相關(guān)概念與基礎(chǔ)理論,對(duì)審計(jì)、審計(jì)技術(shù)方法、審計(jì)需求理論、審計(jì)證據(jù)理論、審計(jì)程序理論進(jìn)行了介紹。第三章對(duì)HP會(huì)計(jì)師事務(wù)所以及該事務(wù)所審計(jì)程序進(jìn)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(duì)會(huì)計(jì)師事務(wù)所審計(jì)程序設(shè)計(jì)和執(zhí)行分別提出優(yōu)化建議,設(shè)計(jì)方面基于"互聯(lián)網(wǎng)+"思維對(duì)審計(jì)程序進(jìn)行優(yōu)化,并基于"互聯(lián)網(wǎng)+''搭建基礎(chǔ)平臺(tái)。執(zhí)行方面從嚴(yán)格控制項(xiàng)目風(fēng)險(xiǎn),深化人員風(fēng)險(xiǎn)意識(shí);完善相關(guān)內(nèi)部制度,夯實(shí)程序執(zhí)行基礎(chǔ);遵循三級(jí)復(fù)核制度,確保程序執(zhí)行到位;認(rèn)真落實(shí)審后工作,總結(jié)提升程序質(zhì)量四個(gè)角度,提出HP會(huì)計(jì)師事務(wù)所審計(jì)程序執(zhí)行優(yōu)化的相關(guān)措施。第五章歸納總結(jié)文中觀點(diǎn)并指出"互聯(lián)網(wǎng)+"運(yùn)用在審計(jì)領(lǐng)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(xué)位授予單位】：安徽大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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