立信會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)制度設(shè)計(jì)



摘  要

   隨著我國(guó)社會(huì)審計(jì)在近年來(lái)得到了快速發(fā)展，因而也增強(qiáng)了社會(huì)大眾對(duì)審計(jì)風(fēng)險(xiǎn)的意識(shí)。會(huì)計(jì)師事務(wù)所存在的審計(jì)風(fēng)險(xiǎn)問(wèn)題應(yīng)得到我們的格外關(guān)注。在國(guó)內(nèi)外的會(huì)計(jì)師事務(wù)所中，由于審計(jì)風(fēng)險(xiǎn)而引發(fā)危機(jī)乃至破產(chǎn)的案例日益增多，這給全世界的會(huì)計(jì)師事務(wù)所都敲響了警鐘，如何有效地防范和控制審計(jì)風(fēng)險(xiǎn)已成為會(huì)計(jì)師事務(wù)所不容忽視的問(wèn)題。本文以會(huì)計(jì)師事務(wù)所面臨的財(cái)務(wù)報(bào)表審計(jì)風(fēng)險(xiǎn)為研究對(duì)象，對(duì)其國(guó)內(nèi)研究現(xiàn)狀進(jìn)行了總結(jié)，全面介紹了會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)管理的基本理論，嘗試建立了定量指標(biāo)和定性指標(biāo)相結(jié)合的會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)評(píng)價(jià)指標(biāo)體系，引入層次分析法與模糊綜合評(píng)價(jià)模型對(duì)審計(jì)風(fēng)險(xiǎn)進(jìn)行評(píng)價(jià)，并在實(shí)際案例中驗(yàn)證評(píng)價(jià)模型的可行性。最后，提出了會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)防范和控制的對(duì)策。從我國(guó)的會(huì)計(jì)師事務(wù)所審計(jì)的定義和特點(diǎn)出發(fā)，分析審計(jì)風(fēng)險(xiǎn)的成因，在業(yè)務(wù)活動(dòng)控制制度、審計(jì)計(jì)劃控制制度、審計(jì)實(shí)施控制制度、審計(jì)報(bào)告控制制度上做出設(shè)計(jì)進(jìn)行合理的修改，并在現(xiàn)有的審計(jì)技術(shù)條件下，加強(qiáng)注冊(cè)會(huì)計(jì)師管理，建立和完善人力資源管理機(jī)制。


【關(guān)鍵詞】 會(huì)計(jì)師事務(wù)所  審計(jì)風(fēng)險(xiǎn)  風(fēng)險(xiǎn)控制  影響因素


 


 


 


 


 


 


 


Abstract

Along with our country social audit in the rapid development in recent years, and also improve the social public to the consciousness of the audit risk. Accounting firm existence the audit risk problem should be our focus. In the domestic and international accounting firm, since audit risk and lead to a crisis and even bankruptcy case increase, this to the world of certified public accountants are off alarm bells, how to effectively prevent and control the audit risk has become a public accounting firm problem that nots allow to ignore. In this paper the accounting firm faced financial statement audit risk as the research object, its domestic summarized, this paper introduces the certified public accountants audit risk management of the basic theory, trying to establish a quantitative index and combining qualitative indexes of certified public accountants audit risk eva luation index system, the introduction of analytic hierarchy process and fuzzy comprehensive eva luation model of the audit risk eva luation, and in the actual cases verify the feasibility of the eva luation model. At last, the paper certified public accountants audit risk prevention and control countermeasures. From our own an accounting firm definition and characteristics, and analysis of the causes of the audit risk, in business activity control system, control system and auditing audit plan implementation of control system, the audit report control system design to make reasonable modification, and, in the current auditing technology condition, strengthen the registered public accounting management, establish and perfect the human resources management mechanism.


Keywords  accounting firm  audit risk  control risk  Influence factors


 


 


 


 

目  錄

摘要 Ⅰ

Abstract Ⅱ


第1章 立信會(huì)計(jì)師事務(wù)所概況 1

1.1 自然概況 1

1.2 經(jīng)營(yíng)管理概況 2

第２章 立信會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)模型選擇 6

2.1 傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型 6

2.2 現(xiàn)代審計(jì)風(fēng)險(xiǎn)模型 7

2.3 審計(jì)風(fēng)險(xiǎn)模型的選擇 8

第3章 立信會(huì)計(jì)師事務(wù)所財(cái)務(wù)報(bào)表審計(jì)風(fēng)險(xiǎn)控制制度設(shè)計(jì) 9

3.1 初步業(yè)務(wù)活動(dòng)控制制度設(shè)計(jì) 9

3.1.1 初步業(yè)務(wù)活動(dòng)程序表 11

3.1.2 業(yè)務(wù)承接評(píng)價(jià)表 12

3.1.3 業(yè)務(wù)保持評(píng)價(jià)表 14

3.1.4 審計(jì)業(yè)務(wù)約定書 14

3.2 審計(jì)計(jì)劃階段控制制度設(shè)計(jì) 16

3.2.1 審計(jì)計(jì)劃的內(nèi)容 16

3.2.2 審計(jì)計(jì)劃的編制 17

3.2.3 審計(jì)計(jì)劃的審核 17

3.2.4 計(jì)劃審計(jì)工作的步驟 18

3.3 審計(jì)實(shí)施階段控制制度設(shè)計(jì) 18

3.3.1 控制測(cè)試 18

3.3.2 實(shí)質(zhì)性程序 20

3.4 審計(jì)報(bào)告階段控制制度設(shè)計(jì) 22

3.4.1 撰寫審計(jì)報(bào)告的原則 23

3.4.2 審計(jì)報(bào)告的內(nèi)容 24


結(jié)束語(yǔ) 25

致  謝 26

參考文獻(xiàn) 27