摘 要

審計(jì)風(fēng)險(xiǎn)是會計(jì)師事務(wù)所面臨的主要風(fēng)險(xiǎn)，審計(jì)客體經(jīng)營的復(fù)雜性和舞弊行為、注冊會計(jì)師的獨(dú)立性和專業(yè)勝任能力以及會計(jì)師事務(wù)所的內(nèi)部治理和質(zhì)量控制都是審計(jì)風(fēng)險(xiǎn)的重要影響因素?？梢哉f有審計(jì)就有審計(jì)風(fēng)險(xiǎn)，審計(jì)風(fēng)險(xiǎn)不能被消除，只能采取措施盡量降低和避免。因此應(yīng)積極了解審計(jì)風(fēng)險(xiǎn)，正確認(rèn)識審計(jì)風(fēng)險(xiǎn)，使審計(jì)充分發(fā)揮監(jiān)督、鑒證、管理、服務(wù)的職能。本文結(jié)合了xx市xx會計(jì)師事務(wù)所的實(shí)際，進(jìn)行了審計(jì)風(fēng)險(xiǎn)模型的分析、xx會計(jì)師事務(wù)所的概況介紹，并對審計(jì)風(fēng)險(xiǎn)的控制制度進(jìn)行了設(shè)計(jì)，其中包括審計(jì)目標(biāo)風(fēng)險(xiǎn)控制制度設(shè)計(jì)、審計(jì)證據(jù)與審計(jì)工作底稿風(fēng)險(xiǎn)控制制度設(shè)計(jì)、風(fēng)險(xiǎn)評估控制制度設(shè)計(jì)和風(fēng)險(xiǎn)應(yīng)對控制制度設(shè)計(jì)、審計(jì)抽樣和選擇性測試方法風(fēng)險(xiǎn)控制制度設(shè)計(jì)、審計(jì)報(bào)告風(fēng)險(xiǎn)控制制度設(shè)計(jì)、與審計(jì)相關(guān)的信息技術(shù)風(fēng)險(xiǎn)控制制度設(shè)計(jì)等，以減少和盡量避免事務(wù)所的審計(jì)風(fēng)險(xiǎn)損失。

【關(guān)鍵詞】 審計(jì)風(fēng)險(xiǎn) 控制制度 設(shè)計(jì)

Abstract
Audit risk is the main risk facing the accounting firm，The complexity of the object management audit and fraud、CPA's independence and professional competence and the accounting firm's internal governance and quality control are important factors of audit risk。May say that has the audit to have the audit risk，Audit risk can not be eliminated, but to take measures to minimize and avoid，Therefore we should understand the audit risk positively, understands the audit risk correctly, causes the audit full display surveillance, the verification, the management, the service function, We combined the accounting firm Hisense Hulunbeir the actual conduct of the audit risk model, the Hisense fact sheet accounting firms, and audit risk control system design, including the risk control system design audit objectives, audit evidence Risk control and audit working papers system design, risk assessment and risk response control system design control system design, audit sampling and testing methods selective risk control system design, risk control system design audit reports, audit-related information technology, risk control system design So as to reduce and minimize the risk of loss of the audit firm.

Keywords audit risk Control system Design






目 錄
摘 要 I
Abstract II

1.1 自然概況 1
1.2 經(jīng)營管理概況 1
第二章 事務(wù)所審計(jì)風(fēng)險(xiǎn)模型分析 3
2.1 審計(jì)風(fēng)險(xiǎn)的概念及基本特征 3
2.1.1 審計(jì)風(fēng)險(xiǎn)的概念 3
2.2 審計(jì)風(fēng)險(xiǎn)模型分析 6
2.2.1 傳統(tǒng)的審計(jì)風(fēng)險(xiǎn)模型 6
2.2.2 現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)風(fēng)險(xiǎn)模型 7
2.2.3 事務(wù)所審計(jì)風(fēng)險(xiǎn)模型分析 7
第三章 審計(jì)風(fēng)險(xiǎn)控制制度設(shè)計(jì) 10
3.1 審計(jì)目標(biāo)風(fēng)險(xiǎn)控制制度設(shè)計(jì) 10
3.1.1 審計(jì)準(zhǔn)備階段審計(jì)風(fēng)險(xiǎn)的控制 10
3.1.2 審計(jì)實(shí)施階段審計(jì)風(fēng)險(xiǎn)控制 11
3.1.3 審計(jì)終結(jié)階段審計(jì)風(fēng)險(xiǎn)控制 12
3.1.4 審計(jì)風(fēng)險(xiǎn)控制其他防范措施 12
3.2 審計(jì)證據(jù)與審計(jì)工作底稿風(fēng)險(xiǎn)控制制度設(shè)計(jì) 13
3.3 風(fēng)險(xiǎn)評估控制制度設(shè)計(jì) 14
3.4風(fēng)險(xiǎn)應(yīng)對控制制度設(shè)計(jì) 15
3.5 審計(jì)抽樣和選擇性測試方法風(fēng)險(xiǎn)控制制度設(shè)計(jì) 17
3.6 審計(jì)報(bào)告風(fēng)險(xiǎn)控制制度設(shè)計(jì) 19
3.7 與審計(jì)相關(guān)的信息技術(shù)風(fēng)險(xiǎn)控制制度設(shè)計(jì) 22

結(jié)束語 23
致 謝 24
參考文獻(xiàn) 25


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