本文選題：注冊(cè)會(huì)計(jì)師 + 審計(jì)風(fēng)險(xiǎn)　； 參考：《遼寧大學(xué)》2012年碩士論文

【摘要】：隨著我國(guó)改革開(kāi)放的日益深入和法制建設(shè)的加強(qiáng),我國(guó)的經(jīng)濟(jì)環(huán)境和法律環(huán)境都發(fā)生了很大的變化,各種法律法規(guī)正在逐步完善,公眾的法律意識(shí)也在不斷的提高。同時(shí),這些年來(lái)注冊(cè)會(huì)計(jì)師事業(yè)也隨之迅速發(fā)展,審計(jì)范圍的漸漸擴(kuò)大,社會(huì)公眾對(duì)其審計(jì)結(jié)果的期望值也越來(lái)越高,因此,注冊(cè)會(huì)計(jì)師審計(jì)的職業(yè)責(zé)任與日俱增。社會(huì)經(jīng)濟(jì)生活的多變性和復(fù)雜性增加了社會(huì)審計(jì)的難度,由此就必然產(chǎn)生了審計(jì)風(fēng)險(xiǎn)。審計(jì)風(fēng)險(xiǎn)在審計(jì)實(shí)踐中的大量增加引起了社會(huì)各界廣泛、深切的關(guān)注。對(duì)審計(jì)風(fēng)險(xiǎn)研究的根本出發(fā)點(diǎn)應(yīng)該是對(duì)其涵義與特征的認(rèn)識(shí),這是系統(tǒng)地認(rèn)識(shí)審計(jì)風(fēng)險(xiǎn),防范和控制審計(jì)風(fēng)險(xiǎn)的重要前提。所以,人們需要在正確認(rèn)識(shí)了審計(jì)風(fēng)險(xiǎn)的涵義和特征后,才能有效識(shí)別審計(jì)風(fēng)險(xiǎn)、加強(qiáng)審計(jì)風(fēng)險(xiǎn)意識(shí),才能有效地預(yù)防并控制審計(jì)風(fēng)險(xiǎn),在穩(wěn)定和維護(hù)社會(huì)主義市場(chǎng)經(jīng)濟(jì)秩序,使其更好發(fā)展方面盡到注冊(cè)會(huì)計(jì)師審計(jì)應(yīng)有的責(zé)任。在會(huì)計(jì)師事務(wù)所體制機(jī)制不斷轉(zhuǎn)變的今天,會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師已經(jīng)成為了審計(jì)風(fēng)險(xiǎn)的主要承擔(dān)者。所有會(huì)計(jì)師事務(wù)所為了生存和發(fā)展必須關(guān)注的中心問(wèn)題就是風(fēng)險(xiǎn)控制問(wèn)題,它也是當(dāng)代審計(jì)理論界熱討的問(wèn)題之一。 論文首先介紹了審計(jì)風(fēng)險(xiǎn)的定義和特點(diǎn),并闡述了目前A會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)的現(xiàn)狀和存在的問(wèn)題,由此從社會(huì)審計(jì)的客戶的誠(chéng)信,公司的治理機(jī)構(gòu)是否完善、內(nèi)部控制制度是否健全以及審計(jì)范圍和內(nèi)容等客觀方面和審計(jì)方法本身的缺陷、審計(jì)人員自身素質(zhì)和審計(jì)收費(fèi)等主觀方面,分析了注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)產(chǎn)生的原因。根據(jù)原因有針對(duì)性地對(duì)A會(huì)計(jì)師事務(wù)所在有效控制審計(jì)風(fēng)險(xiǎn)方面,提出了切合會(huì)計(jì)師事務(wù)所現(xiàn)狀的控制舉措,希望是對(duì)整個(gè)注冊(cè)會(huì)計(jì)師執(zhí)業(yè)界的健康良好發(fā)展提出點(diǎn)有價(jià)值的建議。
[Abstract]:With the deepening of China's reform and opening up and the strengthening of legal construction, great changes have taken place in the economic and legal environment of our country, various laws and regulations are being gradually improved, and the public's legal consciousness is constantly improving. At the same time, with the rapid development of CPA in recent years, the scope of audit has gradually expanded, and the expectation of the public on the audit results is higher and higher. Therefore, the professional responsibility of CPA audit is increasing day by day. The variability and complexity of social economic life increase the difficulty of social audit. The increase of audit risk in audit practice has caused widespread and deep concern. The basic starting point of the research on audit risk should be the understanding of its meaning and characteristics, which is the important premise of systematically understanding audit risk and preventing and controlling audit risk. Therefore, people need to correctly understand the meaning and characteristics of audit risk in order to effectively identify audit risk, strengthen audit risk awareness, effectively prevent and control audit risk, and stabilize and maintain the order of socialist market economy. Make its better development to the CPA audit should be responsible. Nowadays, accounting firms and certified public accountants have become the main carriers of audit risk. Risk control is the central problem that all accounting firms must pay attention to in order to survive and develop. It is also one of the hot issues in the field of audit theory. This paper first introduces the definition and characteristics of audit risk, and expounds the present situation and existing problems of audit risk in A accounting firm, which is based on the integrity of the clients of social audit and whether the corporate governance institutions are perfect or not. Whether the internal control system is sound, the objective aspects such as the scope and content of the audit, the defects of the audit method itself, the quality of the auditors themselves and the audit fees and so on, are analyzed, and the reasons for the audit risk of CPA are analyzed. According to the reasons, this paper puts forward some measures to control the audit risk of A accounting firm in accordance with the current situation of the accounting firm. Hope is to make some valuable suggestions for the healthy development of the whole CPA profession.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F233;F239.4

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