摘 要

隨著被審計(jì)單位內(nèi)外部經(jīng)營(yíng)背景和社會(huì)法律環(huán)境的變化，以及經(jīng)濟(jì)生活對(duì)審計(jì)意見依賴程度的擴(kuò)大，xx鄉(xiāng)鎮(zhèn)會(huì)計(jì)師事務(wù)所等審計(jì)行業(yè)人員不斷陷入訴訟案件中，受到沉重的甚至是毀滅性的打擊。審計(jì)風(fēng)險(xiǎn)無時(shí)不在，無處不有，而且愈演愈烈。但是，審計(jì)風(fēng)險(xiǎn)是可以控制的。本文通過對(duì)審計(jì)風(fēng)險(xiǎn)的研究，論述了審計(jì)風(fēng)險(xiǎn)在審計(jì)理論體系中的地位以及審計(jì)風(fēng)險(xiǎn)的含義、特征。并就審計(jì)風(fēng)險(xiǎn)要素、模型進(jìn)行了詳細(xì)地論述。探索控制風(fēng)險(xiǎn)的途徑與方法。
從xx鄉(xiāng)鎮(zhèn)會(huì)計(jì)事務(wù)所的一個(gè)失敗案例總結(jié)xx鄉(xiāng)鎮(zhèn)會(huì)計(jì)事務(wù)所存在的審計(jì)風(fēng)險(xiǎn)。從構(gòu)成審計(jì)風(fēng)險(xiǎn)模型的四個(gè)要素出發(fā)，對(duì)xx鄉(xiāng)鎮(zhèn)會(huì)計(jì)事務(wù)所在開展審計(jì)業(yè)務(wù)時(shí)如何防范和控制固有風(fēng)險(xiǎn)、控制風(fēng)險(xiǎn)、檢查風(fēng)險(xiǎn)以及道德風(fēng)險(xiǎn)提出了一系列的控制措施。

關(guān)鍵詞:審計(jì)風(fēng)險(xiǎn)、成因分析、控制策略

Abstract
With changing of internal and external operation background and social law surroundings, and economies life depending on audit opinion expending, accounting companies of Anhui Province Suzhou villages and towns and auditors are running into proceeding case, which lead them into suffer serious even destructives striking. Audit risk exists anytime, any place, even intense. But, Audit risk can be control. We systematically expound and clarify the core position of auditing risk in the auditing system and the concept and characteristic of auditing risk. After that, the paper discusses the element model of audit risk.
Summary Anhui Suzhou villages and towns Public accounting firms existence audit risk from an Anhui Suzhou villages and towns Public accounting firms' defeat case. During the course of developing audit operation, the paper gives a series of advise to accounting firms how to control and avoid audit risk such as inherence risk, control risk, check risk and moral risk in china.

Keywords Audit risk Analysis of reason Advise to avoid and control

目錄

摘 要 I
Abstract II
第1章 緒 論 1
1.1 選題背景 1
1.2 國(guó)內(nèi)外研究現(xiàn)狀 2
1.3 論文研究的目的意義及方法 3
第2章 審計(jì)風(fēng)險(xiǎn)的相關(guān)理論 5
2.1 審計(jì)風(fēng)險(xiǎn)在審計(jì)理論體系中的地位 5
2.2 審計(jì)風(fēng)險(xiǎn)模型研究 6
2.2.1 傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型的探討 6
2.2.2 傳統(tǒng)審計(jì)風(fēng)險(xiǎn)模型的缺陷 7
2.2.3 審計(jì)風(fēng)險(xiǎn)模型的改良 9
第3章 宿州會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)的分析 11
3.1 審計(jì)失敗案例剖析 11
3.2 宿州會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)的綜合分析 13
3.2.1 從固有風(fēng)險(xiǎn)因素分析審計(jì)風(fēng)險(xiǎn) 13
3.2.2 從控制風(fēng)險(xiǎn)因素分析審計(jì)風(fēng)險(xiǎn) 15
3.2.3 從檢查風(fēng)險(xiǎn)因素分析審計(jì)風(fēng)險(xiǎn) 16
3.2.4 從職業(yè)道德風(fēng)險(xiǎn)因素分析審計(jì)風(fēng)險(xiǎn) 18
第4章 宿州會(huì)計(jì)事務(wù)所審計(jì)風(fēng)險(xiǎn)的防范與控制 19
4.1 針對(duì)存在的固有風(fēng)險(xiǎn)應(yīng)采取的相應(yīng)措施 19
4.1.1 創(chuàng)建良好的行業(yè)外部監(jiān)管環(huán)境 19
4.1.2 凈化被審計(jì)單位的會(huì)計(jì)環(huán)境 19
4.1.3 了解外部使用者對(duì)審計(jì)結(jié)論的依賴程度高低 20
4.1.4 健全法制體系 完善法律環(huán)境 20
4.2 針對(duì)存在的控制風(fēng)險(xiǎn)應(yīng)采取的相應(yīng)措施 20
4.2.1 建立健全被審計(jì)單位內(nèi)部控制制度 20
4.2.2 宿州會(huì)計(jì)事務(wù)所正確評(píng)價(jià)控制風(fēng)險(xiǎn) 20
4.2.3 改革宿州會(huì)計(jì)事務(wù)所的聘用制度 22
4.3 針對(duì)存在的檢查風(fēng)險(xiǎn)應(yīng)采取的相應(yīng)措施 22
4.3.1 從會(huì)計(jì)事務(wù)所角度談審計(jì)風(fēng)險(xiǎn)的防范與控制策略 22
4.3.2 從注冊(cè)會(huì)計(jì)師角度談審計(jì)風(fēng)險(xiǎn)的防范與控制策略 22
4.4 針對(duì)存在的職業(yè)道德風(fēng)險(xiǎn)采取的策略 22
4.4.1 完善宿州會(huì)計(jì)事務(wù)所職業(yè)道德規(guī)范體系 23
4.4.2 加大注冊(cè)會(huì)計(jì)師職業(yè)道德規(guī)范力度 23
4.4.3 加強(qiáng)注冊(cè)會(huì)計(jì)師職業(yè)道德監(jiān)管 23
4.4.4 建立職業(yè)道德自我糾錯(cuò)機(jī)制 23
4.4.5 加大懲處力度 加強(qiáng)行業(yè)自律 23
4.4.6 打造行業(yè)誠(chéng)信文化 23
結(jié)　論 25
致　謝 26
參 考 文 獻(xiàn) 27
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