xx會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制制度設(shè)計(jì).doc
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xx會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制制度設(shè)計(jì),摘 要隨著市場經(jīng)濟(jì)的發(fā)展，社會(huì)審計(jì)的范圍逐漸拓寬，人們對(duì)審計(jì)的期望越來越高，審計(jì)職業(yè)的責(zé)任也越來越大。社會(huì)經(jīng)濟(jì)生活的復(fù)雜性和不確定性增加了審計(jì)的難度，相應(yīng)產(chǎn)生了一定的審計(jì)風(fēng)險(xiǎn)，而注冊(cè)會(huì)計(jì)師將成為審計(jì)風(fēng)險(xiǎn)的承受對(duì)象。審計(jì)風(fēng)險(xiǎn)的控制是任何一家會(huì)計(jì)師事務(wù)所管理的核心問題,也是審計(jì)理論界研究和討論的熱點(diǎn)問題之一。審計(jì)質(zhì)量控制是...
內(nèi)容介紹
此文檔由會(huì)員 白癡學(xué)東西 發(fā)布
摘 要
隨著市場經(jīng)濟(jì)的發(fā)展，社會(huì)審計(jì)的范圍逐漸拓寬，人們對(duì)審計(jì)的期望越來越高，審計(jì)職業(yè)的責(zé)任也越來越大。社會(huì)經(jīng)濟(jì)生活的復(fù)雜性和不確定性增加了審計(jì)的難度，相應(yīng)產(chǎn)生了一定的審計(jì)風(fēng)險(xiǎn)，而注冊(cè)會(huì)計(jì)師將成為審計(jì)風(fēng)險(xiǎn)的承受對(duì)象。審計(jì)風(fēng)險(xiǎn)的控制是任何一家會(huì)計(jì)師事務(wù)所管理的核心問題,也是審計(jì)理論界研究和討論的熱點(diǎn)問題之一。審計(jì)質(zhì)量控制是關(guān)系到會(huì)計(jì)師事務(wù)所能否履行其社會(huì)職責(zé)，能否創(chuàng)聲譽(yù)、求生存、謀發(fā)展的大事。建立健全有關(guān)制度控制體系是會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系得以健康、高效運(yùn)行的基礎(chǔ)。為此，人們應(yīng)正確認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)，增強(qiáng)審計(jì)風(fēng)險(xiǎn)意識(shí)，積極有效地預(yù)防和控制審計(jì)風(fēng)險(xiǎn)，使審計(jì)在維護(hù)市場經(jīng)濟(jì)秩序方面起到應(yīng)有的作用。
本設(shè)計(jì)主要內(nèi)容是xxxx會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制制度設(shè)計(jì)。結(jié)合xxxx會(huì)計(jì)師事務(wù)所的實(shí)際情況，主要從會(huì)計(jì)師事務(wù)所注冊(cè)會(huì)計(jì)師的角度，設(shè)計(jì)了審計(jì)風(fēng)險(xiǎn)的控制制度。
關(guān)鍵詞 審計(jì)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)模型 風(fēng)險(xiǎn)控制
Abstract
With the development of the market economy, social gradually broaden the scope of the audit, there is the rising expectation of the audit, the audit profession more and more responsibility. Social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk, and the Institute of Certified Public Accountants audit risk will be the object of the subject. Control of audit risk is the management of an accounting firm in any of the core issue, but also involved in the study of auditing theory and discussion of hot issues. Audit quality control related to the accounting firm is able to fulfill its social responsibility, can a reputation for survival and development event. Establish and improve the system and control system is the accounting firm to audit quality control system health, the basis for efficient operation. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
The main elements of the design of accounting firms audit the middle of the Pearl River system in the design of risk control. Combination of the middle of the Pearl of the actual situation in accounting firms, accounting firms, mainly from the perspective of Certified Public Accountants, the design of an audit of risk control systems.
Key words audit risk risk model risk control
目 錄
摘 要 I
Abstract II
第1章xxxx會(huì)計(jì)師事務(wù)所概況 1
1.1自然概況 1
1.2經(jīng)營管理概況 1
第２章 xxxx事務(wù)所審計(jì)風(fēng)險(xiǎn)模型選擇 3
2.1傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型 3
2.2現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型 5
2.3審計(jì)風(fēng)險(xiǎn)模型的選擇 7
第3章 xxxx師事務(wù)所審計(jì)項(xiàng)目控制制度設(shè)計(jì) 8
3.1初步業(yè)務(wù)活動(dòng)控制制度設(shè)計(jì) 8
3.1.1初步業(yè)務(wù)活動(dòng)程序表 8
3.1.2業(yè)務(wù)承接評(píng)價(jià)表 10
3.1.3業(yè)務(wù)保持評(píng)價(jià)表 15
3.1.4審計(jì)業(yè)務(wù)約定書 19
3.2審計(jì)計(jì)劃階段控制制度設(shè)計(jì) 23
3.2.1審計(jì)計(jì)劃的內(nèi)容 23
3.2.2審計(jì)計(jì)劃的編制 24
3.2.3審計(jì)計(jì)劃的審核 25
3.2.4計(jì)劃審計(jì)工作的步驟 25
3.3審計(jì)實(shí)施控制制度設(shè)計(jì) 26
3.3.1審前調(diào)查 26
3.3.2審計(jì)審計(jì)實(shí)施方案 27
3.3.3實(shí)施審計(jì)項(xiàng)目 33
3.3.4審計(jì)人員業(yè)績考核 34
3.4審計(jì)報(bào)告控制制度設(shè)計(jì) 35
3.4.1撰寫審計(jì)報(bào)告的原則 35
3.4.2審計(jì)報(bào)告設(shè)計(jì) 37
結(jié)束語 39
致 謝 40
參考文獻(xiàn) 41
附錄１ 43
附錄２ 49
隨著市場經(jīng)濟(jì)的發(fā)展，社會(huì)審計(jì)的范圍逐漸拓寬，人們對(duì)審計(jì)的期望越來越高，審計(jì)職業(yè)的責(zé)任也越來越大。社會(huì)經(jīng)濟(jì)生活的復(fù)雜性和不確定性增加了審計(jì)的難度，相應(yīng)產(chǎn)生了一定的審計(jì)風(fēng)險(xiǎn)，而注冊(cè)會(huì)計(jì)師將成為審計(jì)風(fēng)險(xiǎn)的承受對(duì)象。審計(jì)風(fēng)險(xiǎn)的控制是任何一家會(huì)計(jì)師事務(wù)所管理的核心問題,也是審計(jì)理論界研究和討論的熱點(diǎn)問題之一。審計(jì)質(zhì)量控制是關(guān)系到會(huì)計(jì)師事務(wù)所能否履行其社會(huì)職責(zé)，能否創(chuàng)聲譽(yù)、求生存、謀發(fā)展的大事。建立健全有關(guān)制度控制體系是會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系得以健康、高效運(yùn)行的基礎(chǔ)。為此，人們應(yīng)正確認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn)，增強(qiáng)審計(jì)風(fēng)險(xiǎn)意識(shí)，積極有效地預(yù)防和控制審計(jì)風(fēng)險(xiǎn)，使審計(jì)在維護(hù)市場經(jīng)濟(jì)秩序方面起到應(yīng)有的作用。
本設(shè)計(jì)主要內(nèi)容是xxxx會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制制度設(shè)計(jì)。結(jié)合xxxx會(huì)計(jì)師事務(wù)所的實(shí)際情況，主要從會(huì)計(jì)師事務(wù)所注冊(cè)會(huì)計(jì)師的角度，設(shè)計(jì)了審計(jì)風(fēng)險(xiǎn)的控制制度。
關(guān)鍵詞 審計(jì)風(fēng)險(xiǎn) 風(fēng)險(xiǎn)模型 風(fēng)險(xiǎn)控制
Abstract
With the development of the market economy, social gradually broaden the scope of the audit, there is the rising expectation of the audit, the audit profession more and more responsibility. Social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk, and the Institute of Certified Public Accountants audit risk will be the object of the subject. Control of audit risk is the management of an accounting firm in any of the core issue, but also involved in the study of auditing theory and discussion of hot issues. Audit quality control related to the accounting firm is able to fulfill its social responsibility, can a reputation for survival and development event. Establish and improve the system and control system is the accounting firm to audit quality control system health, the basis for efficient operation. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
The main elements of the design of accounting firms audit the middle of the Pearl River system in the design of risk control. Combination of the middle of the Pearl of the actual situation in accounting firms, accounting firms, mainly from the perspective of Certified Public Accountants, the design of an audit of risk control systems.
Key words audit risk risk model risk control
目 錄
摘 要 I
Abstract II
第1章xxxx會(huì)計(jì)師事務(wù)所概況 1
1.1自然概況 1
1.2經(jīng)營管理概況 1
第２章 xxxx事務(wù)所審計(jì)風(fēng)險(xiǎn)模型選擇 3
2.1傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型 3
2.2現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型 5
2.3審計(jì)風(fēng)險(xiǎn)模型的選擇 7
第3章 xxxx師事務(wù)所審計(jì)項(xiàng)目控制制度設(shè)計(jì) 8
3.1初步業(yè)務(wù)活動(dòng)控制制度設(shè)計(jì) 8
3.1.1初步業(yè)務(wù)活動(dòng)程序表 8
3.1.2業(yè)務(wù)承接評(píng)價(jià)表 10
3.1.3業(yè)務(wù)保持評(píng)價(jià)表 15
3.1.4審計(jì)業(yè)務(wù)約定書 19
3.2審計(jì)計(jì)劃階段控制制度設(shè)計(jì) 23
3.2.1審計(jì)計(jì)劃的內(nèi)容 23
3.2.2審計(jì)計(jì)劃的編制 24
3.2.3審計(jì)計(jì)劃的審核 25
3.2.4計(jì)劃審計(jì)工作的步驟 25
3.3審計(jì)實(shí)施控制制度設(shè)計(jì) 26
3.3.1審前調(diào)查 26
3.3.2審計(jì)審計(jì)實(shí)施方案 27
3.3.3實(shí)施審計(jì)項(xiàng)目 33
3.3.4審計(jì)人員業(yè)績考核 34
3.4審計(jì)報(bào)告控制制度設(shè)計(jì) 35
3.4.1撰寫審計(jì)報(bào)告的原則 35
3.4.2審計(jì)報(bào)告設(shè)計(jì) 37
結(jié)束語 39
致 謝 40
參考文獻(xiàn) 41
附錄１ 43
附錄２ 49
