發(fā)布時(shí)間：2018-04-09 12:26

  本文選題：會(huì)計(jì)師事務(wù)所　切入點(diǎn)：年報(bào)審計(jì)　出處：《重慶理工大學(xué)》2017年碩士論文

【摘要】：會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)內(nèi)部控制體系作為會(huì)計(jì)師事務(wù)所出具的年報(bào)審計(jì)報(bào)告質(zhì)量的基礎(chǔ),深刻影響會(huì)計(jì)師事務(wù)能否降低年報(bào)審計(jì)風(fēng)險(xiǎn),在遵守法律法規(guī)的前提下出具公允客觀的年報(bào)審計(jì)報(bào)告,進(jìn)而影響會(huì)計(jì)師事務(wù)所的生存和經(jīng)營(yíng)發(fā)展。在我國(guó)的整個(gè)注冊(cè)會(huì)計(jì)師行業(yè)中,會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)普遍存在內(nèi)部控制還不夠完善的情況。如何優(yōu)化年報(bào)審計(jì)內(nèi)部控制成為一個(gè)迫切需要解決的問(wèn)題。會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)流程大致可以分為預(yù)備調(diào)查,簽訂年報(bào)審計(jì)業(yè)務(wù)約定書(shū),制定年報(bào)審計(jì)計(jì)劃,年報(bào)審計(jì)實(shí)施,整理工作底稿出報(bào)告,業(yè)務(wù)完成歸檔六個(gè)階段。A會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)項(xiàng)目組梳理年報(bào)審計(jì)相關(guān)流程并鎖定相關(guān)內(nèi)部控制關(guān)鍵點(diǎn),采取了相關(guān)的管控措施,但A會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)內(nèi)部控制依然存在著諸多問(wèn)題。筆者結(jié)合COSO框架五要素,深入分析A會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)內(nèi)部控制的現(xiàn)狀并且分析了影響年報(bào)審計(jì)內(nèi)部控制目標(biāo)實(shí)現(xiàn)的主要要素。圍繞年報(bào)審計(jì)內(nèi)部控制的目標(biāo),筆者建議通過(guò)構(gòu)建基于COSO框架的A會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)內(nèi)部控制體系,確保從整體上提升年報(bào)審計(jì)質(zhì)量,防范年報(bào)審計(jì)風(fēng)險(xiǎn),并實(shí)現(xiàn)年報(bào)審計(jì)相關(guān)戰(zhàn)略。其次,針對(duì)影響了年報(bào)審計(jì)內(nèi)部控制目標(biāo)實(shí)現(xiàn)的要素有針對(duì)性地提出了相關(guān)建議,以確保在A會(huì)計(jì)師事務(wù)所內(nèi)形成層級(jí)分明,內(nèi)容飽滿(mǎn)的年報(bào)審計(jì)內(nèi)部控制體系。A會(huì)計(jì)師事務(wù)所年報(bào)審計(jì)內(nèi)部控制的現(xiàn)狀在我國(guó)中小會(huì)計(jì)師事務(wù)所中具有普遍性,可以指導(dǎo)其它類(lèi)似的中小型會(huì)計(jì)師事務(wù)所實(shí)現(xiàn)年報(bào)審計(jì)內(nèi)部控制優(yōu)化。
[Abstract]:As the basis of the quality of the annual report issued by the accounting firm, the internal control system of the audit of the annual report of the accounting firm has a profound impact on whether the accounting affairs can reduce the audit risk of the annual report.Under the premise of abiding by laws and regulations, the audit report of fair and objective annual report will affect the survival and development of accounting firms.In the whole CPA industry of our country, the audit of the annual report of the accounting firm is still imperfect.How to optimize the internal control of annual audit has become an urgent problem to be solved.The audit process of the annual report of an accounting firm can be roughly divided into preparatory investigation, signing the agreement on the audit business of the annual report, drawing up the audit plan for the annual report, carrying out the audit of the annual report, and preparing the working papers for the report.The audit project team of the annual report of accounting firm A combed the related process of the annual report audit and locked the key points of related internal control, and took the relevant control measures.However, there are still many problems in the internal control of the annual report audit of A accounting firm.Combined with the five elements of COSO framework, the author deeply analyzes the present situation of the internal control of the annual report audit of A accounting firm and analyzes the main factors that affect the realization of the internal control goal of the annual report audit.Around the goal of the internal control of the annual report audit, the author suggests that the internal control system of the annual report audit of A accounting firm based on the COSO framework should be constructed to ensure the overall improvement of the audit quality of the annual report and prevent the audit risks of the annual report.And realize the annual report audit related strategy.Secondly, aiming at the factors that affect the realization of the internal control goal of the annual report audit, the paper puts forward the relevant suggestions to ensure that there is a clear hierarchy in the A accounting firm.The present situation of the internal control of the annual report audit of A accounting firm is universal among the small and medium-sized accounting firms in our country.It can guide other similar small and medium accounting firms to optimize the internal control of annual audit.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F233;F239.4

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