審計風險的形成基本原因畢業(yè)論文外文翻譯-其他專業(yè)-wenkub.com
2025-01-15 10:37 本頁面
【正文】 現(xiàn)代審計方法十分重視降低審計成本，強調(diào)審計成本與審計風險的平衡，所采用的審計程序以允許可有一定的審計風險為前提，并且抽樣審計方法和分析性復核方法的應(yīng)用貫穿于整個審計風險。如果審計人員責任心差，工作馬馬虎虎，會給工作造成許多不必要的差錯，使本來能夠發(fā)現(xiàn)的問題不能及時發(fā)現(xiàn)。 首先，審計人員的經(jīng)驗和能力直接導致了審計風險的形成。而且審計意見的影響范圍也越來越大，依賴 第 7 頁 審計意見的人越來越多可，一旦他們在市場中遭受損失就要求從審計人員那里得到補償，使審計風險隨之增大。而且審計范圍也呈逐漸擴大的趨勢，審計范圍擴大到今天，已遠遠超過了傳統(tǒng)審計，增加了許多不確定的因素。不能不承擔法律責任的風險。 審計風險形成的直接原因是審計所處的法律環(huán)境。 從研究范式與研究方法來看，審計風險研究主要分為三類： (1)在審計學與管理學的邏輯框架內(nèi)采用理論演繹法或規(guī)范研究討論審計目標、審計環(huán)境、審計責任、審計方法與審計風險之間的關(guān)系； (2)以實驗研究與實地研究的方法在審計學、心理學、行為科學與社會學的邏輯框架內(nèi)。如何加強審計風險的 管理，有效控制和覿避審計風險，提離審計質(zhì)量，重塑注冊會計師公正的社會形象，成為每一個會計師事務(wù)所和從業(yè)人員的當務(wù)之急和不可推卸責任。國家審計署 2021年組織對 16家具有上市公司年度會計報表審計資格的會計師事務(wù)所 2021年完成的審計業(yè)務(wù)質(zhì)量迸行了檢查。在新的形勢下如何防范審計風險，如何定量分析審計風險，從而提高審計工作的整體水平己成為擺在我們面前的一個重要的課題。s experience and ability to directly led to the formation of audit risk. As the Audit object content of the plexity and breadth of the audit, audit opinion and people39。 urgent matter and may not the shift responsibility. Before the county, the academic match is mostly the qualitative analysis expectation audit risk, the inherent risk, the control risk and the detection risk. Not the special theory frame or the guide provide the assessment method for these risks, middle the actual audit work is first according to the profession custom determination expectation audit risk, then the subjective determination inherent risk and the control risk, have not acted according to each to audit unit39。s CPA practice, the basis of international reputation and survival. National Audit Office Furniture 2021 anizations in 16 annual financial statements of listed panies qualified accounting firm audit pleted in 2021 into line quality audit services to inspect. During the inspection, the departments concerned had taken the accounting firm issued 32 audit reports and audit reports of 21 listed panies involved in the audit investigation, inspection found that 14 accounting firm issued false and 23 were seriously The audit report, resulting in false billion yuan of financial accounting information, involving 41 certified public accountants. Moreover, audit risk also exists in the world, Enron Enron case there3
研究報告相關(guān)推薦
鄂ICP備17016276號-1