xx會計師事務(wù)所審計風(fēng)險控制研究畢業(yè)論文.doc
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xx會計師事務(wù)所審計風(fēng)險控制研究畢業(yè)論文,畢業(yè)論文，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，29000字左右。介紹：摘要在國內(nèi)外的會計師事務(wù)所中，由于審計風(fēng)險而引發(fā)危機乃至破產(chǎn)的案例日益增多，這給全世界的會計師事務(wù)所都敲響了警鐘，如何有效地防范和控制審計風(fēng)險己成為會計師事務(wù)所不容忽視的問題。通過對審計風(fēng)險的成因和影響因素的研究，對國內(nèi)外研...
內(nèi)容介紹
此文檔由會員 白癡學(xué)東西 發(fā)布
畢業(yè)論文，本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)，29000字左右。介紹：
摘 要
在國內(nèi)外的會計師事務(wù)所中，由于審計風(fēng)險而引發(fā)危機乃至破產(chǎn)的案例日益增多，這給全世界的會計師事務(wù)所都敲響了警鐘，如何有效地防范和控制審計風(fēng)險己成為會計師事務(wù)所不容忽視的問題。通過對審計風(fēng)險的成因和影響因素的研究，對國內(nèi)外研究現(xiàn)狀進(jìn)行了總結(jié)，全面介紹了會計師事務(wù)所審計風(fēng)險管理的基本理論，分析xx會計師事務(wù)所目前審計風(fēng)險控制存在的問題，從宏觀和微觀兩個方面提出完善審計風(fēng)險控制的對策，尋求有效的風(fēng)險控制策略和方法，對xx會計師事務(wù)所審計風(fēng)險控制的現(xiàn)狀及存在問題進(jìn)行分析，進(jìn)而提出了會計師事務(wù)所審計風(fēng)險防范和控制的對策。
【關(guān)鍵詞】 會計師事務(wù)所 審計風(fēng)險 風(fēng)險控制
Abstract
At public accounting firms all over the world , as the crisis as well as bankruptcy cases because of audit risk are increasing more and more, which make the world a wake-up call. How to prevent and control audit risk effectively has become a problem can not be ignored. Through the audit risk research of the reason and influence factors, summarizes the outlook at home and abroad, analyses audit risk control existing problems currently of zhong rui , puts forward the countermeasures of perfecting the audit risk control from the macro and micro, searches for an effective risk control strategy and method ,analyses audit risk controlling and problems of accounting firm zhong rui and then brings up measures for the precaution and control of audit risk at accounting firm
.
Keywords accounting firms audit risk audit risk controlling
目 錄
摘要...............................................................................................................I
Abstract.......................................................................................................II
第1章 緒論...................................................................................................1
1.1 選題背景..........................................................................................1
1.2 國內(nèi)外研究現(xiàn)狀..............................................................................1
1.2.1 國外研究現(xiàn)狀.......................................................................1
1.2.2 國內(nèi)研究現(xiàn)狀.......................................................................3
1.3 研究目的和意義..............................................................................4
1.3.1研究目的................................................................................4
1.3.2研究意義.................................................................................4
第2章 審計風(fēng)險相關(guān)理論............................................................................5
2.1審計風(fēng)險的涵義和特點....................................................................5
2.1.1審計風(fēng)險的涵義.......................................................................5
2.1.2審計風(fēng)險的特點.......................................................................5
2.2審計風(fēng)險模型...................................................................................7
2.2.1傳統(tǒng)審計風(fēng)險模型...................................................................7
2.2.2現(xiàn)代審計風(fēng)險模型...................................................................7
第3章 xx審計風(fēng)險控制現(xiàn)狀及存在的問題......................................9
3.1xx發(fā)展現(xiàn)狀............................................................................9
3.2xx審計風(fēng)險控制現(xiàn)狀...........................................................10
3.2.1全面質(zhì)量控制.........................................................................10
3.2.2項目質(zhì)量控制.........................................................................11
3.3xx審計風(fēng)險控制存在的問題及成因....................................12
3.3.1存在的問題.............................................................................12
3.3.2問題的成因.............................................................................13
第4章 完善xx審計風(fēng)險控制的對策...............................................16
4. 1加強審計項目風(fēng)險控制.................................................................16
4.1.1初步業(yè)務(wù)活動階段.................................................................16
4.1.2審計計劃階段.........................................................................18
4.1.3審計實施階段.........................................................................20
4.1.4審計完成階段.........................................................................21
4.2強化會計師事務(wù)所全面風(fēng)險控制.....................................................23
4.2.1完善審計收費體系.................................................................23
4.2.2加強質(zhì)量控制制度.............................................................. ..23
4.2.3完善人力資源制度...........................
摘 要
在國內(nèi)外的會計師事務(wù)所中，由于審計風(fēng)險而引發(fā)危機乃至破產(chǎn)的案例日益增多，這給全世界的會計師事務(wù)所都敲響了警鐘，如何有效地防范和控制審計風(fēng)險己成為會計師事務(wù)所不容忽視的問題。通過對審計風(fēng)險的成因和影響因素的研究，對國內(nèi)外研究現(xiàn)狀進(jìn)行了總結(jié)，全面介紹了會計師事務(wù)所審計風(fēng)險管理的基本理論，分析xx會計師事務(wù)所目前審計風(fēng)險控制存在的問題，從宏觀和微觀兩個方面提出完善審計風(fēng)險控制的對策，尋求有效的風(fēng)險控制策略和方法，對xx會計師事務(wù)所審計風(fēng)險控制的現(xiàn)狀及存在問題進(jìn)行分析，進(jìn)而提出了會計師事務(wù)所審計風(fēng)險防范和控制的對策。
【關(guān)鍵詞】 會計師事務(wù)所 審計風(fēng)險 風(fēng)險控制
Abstract
At public accounting firms all over the world , as the crisis as well as bankruptcy cases because of audit risk are increasing more and more, which make the world a wake-up call. How to prevent and control audit risk effectively has become a problem can not be ignored. Through the audit risk research of the reason and influence factors, summarizes the outlook at home and abroad, analyses audit risk control existing problems currently of zhong rui , puts forward the countermeasures of perfecting the audit risk control from the macro and micro, searches for an effective risk control strategy and method ,analyses audit risk controlling and problems of accounting firm zhong rui and then brings up measures for the precaution and control of audit risk at accounting firm
.
Keywords accounting firms audit risk audit risk controlling
目 錄
摘要...............................................................................................................I
Abstract.......................................................................................................II
第1章 緒論...................................................................................................1
1.1 選題背景..........................................................................................1
1.2 國內(nèi)外研究現(xiàn)狀..............................................................................1
1.2.1 國外研究現(xiàn)狀.......................................................................1
1.2.2 國內(nèi)研究現(xiàn)狀.......................................................................3
1.3 研究目的和意義..............................................................................4
1.3.1研究目的................................................................................4
1.3.2研究意義.................................................................................4
第2章 審計風(fēng)險相關(guān)理論............................................................................5
2.1審計風(fēng)險的涵義和特點....................................................................5
2.1.1審計風(fēng)險的涵義.......................................................................5
2.1.2審計風(fēng)險的特點.......................................................................5
2.2審計風(fēng)險模型...................................................................................7
2.2.1傳統(tǒng)審計風(fēng)險模型...................................................................7
2.2.2現(xiàn)代審計風(fēng)險模型...................................................................7
第3章 xx審計風(fēng)險控制現(xiàn)狀及存在的問題......................................9
3.1xx發(fā)展現(xiàn)狀............................................................................9
3.2xx審計風(fēng)險控制現(xiàn)狀...........................................................10
3.2.1全面質(zhì)量控制.........................................................................10
3.2.2項目質(zhì)量控制.........................................................................11
3.3xx審計風(fēng)險控制存在的問題及成因....................................12
3.3.1存在的問題.............................................................................12
3.3.2問題的成因.............................................................................13
第4章 完善xx審計風(fēng)險控制的對策...............................................16
4. 1加強審計項目風(fēng)險控制.................................................................16
4.1.1初步業(yè)務(wù)活動階段.................................................................16
4.1.2審計計劃階段.........................................................................18
4.1.3審計實施階段.........................................................................20
4.1.4審計完成階段.........................................................................21
4.2強化會計師事務(wù)所全面風(fēng)險控制.....................................................23
4.2.1完善審計收費體系.................................................................23
4.2.2加強質(zhì)量控制制度.............................................................. ..23
4.2.3完善人力資源制度...........................
