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注冊會計師審計風險與規避

時間:2019-04-16 22:15來源:畢業論文
先從審計風險的研究背景、研究意義和國內外研究狀況著手,清楚地闡述了研究審計風險的必要性和現對于該課題所處研究深度.接著論述審計風險的含義、基本特征和模型,這是規避審

摘要:世紀之初,安然事件的爆發,連帶安達信一齊毀滅,震驚了世界。許多年過去了,社會和市場環境都已發生了巨大變化,雖然當年被判有罪的“安信達”被平反,但隨之而來的是意大利帕馬拉特案件的發生,為了應對這不斷升級的財務丑聞案件,也為了更有效地防范審計風險,國際審計準則對審計風險模型有了新的修訂。在我國,注冊會計師的審計起步較晚,但也不斷有財務丑聞被爆出,為了避免此類事件的發生,我國也適時地結合國情,分析造成審計風險的原因,并借鑒國外法律法規頒布了一些新的法律法規對注冊會計師的審計進行規范。隨著市場經濟的不斷發展和國家的政策不斷改革,社會對審計的期望度越來越高,這讓注冊會計師們意識到:了解和重視不斷變化的審計風險,采取相應的有效措施防范審計風險已是刻不容緩的事。34635
本文先從審計風險的研究背景、研究意義和國內外研究狀況著手,清楚地闡述了研究審計風險的必要性和現對于該課題所處研究深度.接著論述審計風險的含義、基本特征和模型,這是規避審計風險的理論基礎;然后從主觀方面和客觀方面分析了審計風險產生的原因,從而對審計風險有了一個全面而深刻的認識。最后提出如何有效地規避審計風險,從社會環境、被審計單位和審計單位的三個方面去找尋規避審計風險的方法。
畢業論文關鍵詞:  注冊會計師,審計風險,審計風險模型 源¥自%六:維;論-文'網=www.aftnzs.live
Auditing risk and avoiding of CPA
Abstract: Several years before , a series of accounting scandal associated with the efforts of CPAs have taken place frequently in securities market. Many years ago , with the great developing of sociology and marketing environment, though the most famous case of accounting scandal was redressed, another case has happened. In order to avoid the happening of  such similar case, the whole world take a series of effective measures, such as changing the model of audit risks. Along with the development of market economy and the reforming of national policy, register the scope that the accountant audits to open widely gradually, increasingly complex business,people's confrontation accounts of the expectation is more and more high and audit risk ,which make CPAs aware that understanding and paying attention to the changing of audit risk, taking effective measures to prevent audit risk is imperative.
This text starts from the research background, significance and domestic and foreign research status on the audit risk, which definitely explains the necessity of the research of audit risk and the depth of research on the subject. Second , the text discusses the concept ,basic characteristic and model of auditing the risk, this is the theories foundation that guards against to audit risk; Then analyzed the reason of auditing the risk creation from the subjective aspect and the objective aspect, thus the confrontation accounted risk to contain overall but deep understanding. Finally, put forward how to avoid auditing risk effectively, and find methods from three aspects: the social environment, audited units and audit unit to circumvent audit risk.
 Keywords: CPAs, audit risk, the model of audit risks,
目  錄
引言 1 
一、審計風險的基本概念2
(一)審計風險的涵義 2
(二)審計風險的特征 3
(三)審計風險的模型 4
1、傳統審計風險模型 4
2、現代審計風險模型 4
源¥自%六:維;論-文'網=www.aftnzs.live

二、審計風險成因 5
(一)審計風險形成的客觀原因 5
(二)審計風險形成的主觀原因 7
三、注冊會計師審計風險的規避對策7
(一)從社會環境方面規避 7
(二)從會計事務所及注冊會計師規避 7
四、結論 11 
致謝12
參考文獻 13  注冊會計師審計風險與規避:http://www.aftnzs.live/kuaiji/20190416/32221.html
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