摘 要

審計(jì)風(fēng)險(xiǎn)是現(xiàn)代審計(jì)理論的一個(gè)重要概念。 隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)的發(fā)展，特別是我國(guó)加入ＷＴＯ后，各方面都日益與國(guó)際接軌，社會(huì)經(jīng)濟(jì)環(huán)境的復(fù)雜性和不確定性更是增加了審計(jì)的難度。隨著人們對(duì)審計(jì)的期望越來(lái)越高，使得審計(jì)職業(yè)的責(zé)任也越來(lái)越大。這些客觀(guān)和主觀(guān)方面的原因，使得審計(jì)風(fēng)險(xiǎn)大為增加。因此如何加強(qiáng)審計(jì)風(fēng)險(xiǎn)的管理，有效規(guī)避和防范審計(jì)風(fēng)險(xiǎn)是每個(gè)審計(jì)工作者必須重視的一項(xiàng)工作。典當(dāng)業(yè)從改革開(kāi)放以來(lái)，特別是進(jìn)入新世紀(jì)后得到了很大的發(fā)展。但由于發(fā)展過(guò)猛，缺少適當(dāng)控制，整個(gè)行業(yè)還處于不規(guī)范的狀態(tài)，這就使得典當(dāng)行的審計(jì)存在著很大的風(fēng)險(xiǎn)。本文在了解新形勢(shì)下典當(dāng)行審計(jì)風(fēng)險(xiǎn)基本特征的基礎(chǔ)上對(duì)審計(jì)風(fēng)險(xiǎn)的成因進(jìn)行了深入的探析，最后提出了審計(jì)風(fēng)險(xiǎn)的防范措施，旨在促使審計(jì)工作者做出更深更細(xì)的理論研究，并在實(shí)踐工作中做出防范對(duì)策。

關(guān)鍵詞 審計(jì) 風(fēng)險(xiǎn) 規(guī)避對(duì)策

Abstract

Auditors audit the modern theory of risk is an important concept. As China's socialist market economy, especially after China's accession to the WTO, all growing in line with international practices, socio-economic environment of complexity and uncertainty is to increase the difficulty of the audit. As people increasingly high expectations of the audit, the responsibility of the audit profession is growing. These objective and subjective reasons, the significant increase in audit risk. So how to strengthen the audit risk management, effective auditing and prevention to avoid the risk of workers in each audit must be a work of great importance. Pawnbroking reform and opening up, especially since the new century has been a great development. However, due to excessive development, the lack of proper control, the industry is still in a state of non-standardized, which makes pawn audit firms there is a great risk. In this paper, to understand the new situation in the pawn line of the basic characteristics of audit risk, based on the causes of the audit risk of an in-depth, and finally raised the risk of an audit of preventive measures to encourage workers to make a deeper audit of more detailed theoretical studies and work in practice to make preventive measures.

Key words audit risk aversion response

目 錄
摘要 I
Abstract II

第1章 緒論 1
1.1 選題背景 1
1.2 研究現(xiàn)狀 1
1.2.1國(guó)外研究現(xiàn)狀 2
1.2.2國(guó)內(nèi)研究現(xiàn)狀 2
1.3 論文研究目的意義及方法 2
1.3.1研究目的 3
1.3.2研究意義 3
1.3.3研究方法 3
第2章 典當(dāng)行業(yè)審計(jì)風(fēng)險(xiǎn)的成因 4
2.1 典當(dāng)行業(yè)自身的原因 4
2.1.1經(jīng)營(yíng)環(huán)境的法律缺失造成審計(jì)風(fēng)險(xiǎn) 4
2.1.2內(nèi)控不完善造成審計(jì)風(fēng)險(xiǎn) 5
2.1.3財(cái)務(wù)制度不健全造成審計(jì)風(fēng)險(xiǎn) 7
2.2會(huì)計(jì)師事務(wù)所的原因 8
2.2.1信息化審計(jì)的滯后性造成審計(jì)風(fēng)險(xiǎn) 8
2.2.2審計(jì)人員專(zhuān)業(yè)能力的有限性造成審計(jì)風(fēng)險(xiǎn) 8
2.2.3 審計(jì)人員所采用的現(xiàn)代審計(jì)方法本身存在著缺陷 9
第3章 規(guī)避典當(dāng)行業(yè)審計(jì)風(fēng)險(xiǎn)的對(duì)策 11
3.1 典當(dāng)行的立法完善建議 11
3.1.1立法模式選擇 11
3.1.2立法建議 12
3.2 改善典當(dāng)行不合規(guī)行為的建議 12
3.2.1進(jìn)一步做好典當(dāng)涉及的抵押登記等相關(guān)行政服務(wù) 12
3.2.2加強(qiáng)對(duì)典當(dāng)業(yè)的宏觀(guān)調(diào)控和市場(chǎng)準(zhǔn)入管理 12
3.3 建立完善的典當(dāng)行會(huì)計(jì)制度 12
3.4 會(huì)計(jì)信息化條件下審計(jì)風(fēng)險(xiǎn)規(guī)避措施 13
3.4.1提高審計(jì)人員的電算化素質(zhì) 13
3.4.2完善電算化審計(jì)標(biāo)準(zhǔn)與準(zhǔn)則 13
3.4.3開(kāi)發(fā)高效的審計(jì)軟件 14
3.5 完善事務(wù)所審計(jì)工作的全面質(zhì)量控制 14
3.5.1引入風(fēng)險(xiǎn)管理模式 14
3.5.2建立良好的內(nèi)部運(yùn)行機(jī)制以完善內(nèi)部質(zhì)量控制制度 14
3.5.3強(qiáng)化審計(jì)過(guò)程的督導(dǎo) 15
3.5.4加強(qiáng)后續(xù)教育以提高審計(jì)人員專(zhuān)業(yè)水平 15
3.6 建立保障制度以增強(qiáng)獨(dú)立審計(jì)人員的風(fēng)險(xiǎn)承受能力 15

結(jié)論 17
致謝 18
參考文獻(xiàn) 19
附錄1 20
附錄2 23