審計(jì)失敗與風(fēng)險(xiǎn)控制-wenkub.com
2025-01-14 23:51 本頁(yè)面
【正文】 an.Lou held a joint interview with 27 media, including China Daily, the first in a series of interviews entitled Chinese Media Along the Silk Road. The interviews will be in Shaanxi and Gansu provinces and the Xinjiang Uygur autonomous region, as well as Kazakhstan, Uzbekistan and Turkey.The media group held the first interview on Wednesday morning in Xi39。s ancient indigenous religion, while Du jiang yan is considered to be the oldest functioning watercontrol project in the world. Chengdu ranked third in tourist facilities, management and services among 60 Chinese cities in a customer satisfaction survey released last year. But, Li added that efforts are still needed to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72hour visafree policy and pelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the pany has a global hub of operation in Chengdu, so the threeday visa has an immediate and positive influence on the pany39。 參考文獻(xiàn) 1] ．財(cái)經(jīng)界． 2010，（14）． [2] ．2010，（9）．[3] 郜建豪，張?bào)?，——?2011，（6）．[4] ． 2010，（9）．[5] 周海霞. ．2009，（5）．[6] Hironori Fukukawa ， Theodore J. Mock. Audit Risk Assessments Using Belief versus Probability. Auditing． 2011，（1）．Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。其次，我要感謝我的同學(xué)，尤其是我的室友。另一方面從審計(jì)風(fēng)險(xiǎn)發(fā)生的客觀因素分析，我們可以通過(guò)以下方法進(jìn)行防范風(fēng)險(xiǎn)：深入了解被審計(jì)單位的基本情況；簽訂好審計(jì)業(yè)務(wù)約定書；改善審計(jì)環(huán)境；恰當(dāng)運(yùn)用現(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模型；健全內(nèi)部審計(jì)質(zhì)量控制制度；保持審計(jì)的獨(dú)立性；確定適當(dāng)?shù)闹匾运剑粌?yōu)化公司治理結(jié)構(gòu)，提高上市公司財(cái)務(wù)信息質(zhì)量；改進(jìn)審計(jì)收費(fèi)制度，規(guī)范審計(jì)市場(chǎng)；完善我國(guó)注冊(cè)會(huì)計(jì)師民事法律責(zé)任機(jī)制。結(jié) 論 本文旨在通過(guò)分析我國(guó)當(dāng)今審計(jì)的現(xiàn)狀和存在的問(wèn)題，提出解決問(wèn)題的途徑，力求改進(jìn)審計(jì)現(xiàn)狀中的漏洞和缺陷，進(jìn)一步健全和加強(qiáng)審計(jì)，從而有效控制審計(jì)風(fēng)險(xiǎn)，提高審計(jì)報(bào)告的真實(shí)性，可靠性和合法性。因此，建議我國(guó)建立有限責(zé)任合伙制會(huì)計(jì)師事務(wù)所，這樣就結(jié)合了有限制和合伙制的優(yōu)點(diǎn)，一方面，降低了成本和風(fēng)險(xiǎn)；另一方面，有利于提高注冊(cè)會(huì)計(jì)師的風(fēng)險(xiǎn)意識(shí)，保證審計(jì)質(zhì)量，避免審計(jì)失敗。 完善我國(guó)注冊(cè)會(huì)計(jì)師民事法律責(zé)任機(jī)制針對(duì)我國(guó)在注冊(cè)會(huì)計(jì)師民事法律責(zé)任方面的現(xiàn)狀，建議采取如下措施，解決上文提到的我國(guó)會(huì)計(jì)師事務(wù)所組織形式的缺陷以及注冊(cè)會(huì)計(jì)師民事賠償機(jī)制缺位兩個(gè)主要的問(wèn)題。另外，我國(guó)事務(wù)所規(guī)模偏小是導(dǎo)致審計(jì)市場(chǎng)競(jìng)爭(zhēng)混亂的重要因素。因此，事務(wù)所與其他企業(yè)一樣，需要考慮成本和效益，以實(shí)現(xiàn)生存和發(fā)展。在公司董事會(huì)下設(shè)審計(jì)委員會(huì)可以有效地減少由于信息不對(duì)稱而帶來(lái)的“內(nèi)部人控制”行為和大股東機(jī)會(huì)主義行為的發(fā)生概率。董事會(huì)的公平與效率主要取決于董事會(huì)的結(jié)構(gòu)。當(dāng)被審計(jì)單位凈利潤(rùn)較小時(shí)，影響利潤(rùn)表的錯(cuò)報(bào)或漏報(bào)金額合計(jì)結(jié)果如果小于凈利潤(rùn)的10％，那么利潤(rùn)表整體是可以接受的．注冊(cè)會(huì)計(jì)師在審計(jì)報(bào)告中可不提及審計(jì)過(guò)程中發(fā)現(xiàn)的錯(cuò)報(bào)。 會(huì)計(jì)報(bào)表層次的重要性水平的確定。(2)自覺遵循職業(yè)道德準(zhǔn)則。可從以下兩個(gè)方面來(lái)采取具體措施進(jìn)行控制：(1)提高專業(yè)勝任能力并接受后續(xù)教育。 合理配置審計(jì)人員。即項(xiàng)目負(fù)責(zé)人指定的復(fù)核人員對(duì)審計(jì)工作底稿的復(fù)核及項(xiàng)目負(fù)責(zé)人對(duì)審計(jì)工作底稿的復(fù)核?，F(xiàn)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模型的精髓在于研究企業(yè)是否存在經(jīng)營(yíng)失敗的風(fēng)險(xiǎn)。這是減少審計(jì)風(fēng)險(xiǎn)的一個(gè)十分重要的前提條件。通過(guò)業(yè)務(wù)委托書的簽訂和管理當(dāng)局聲明書的取得,可以明確雙方的責(zé)任,明確審計(jì)業(yè)務(wù)的性質(zhì)、范圍,一旦發(fā)生審計(jì)風(fēng)險(xiǎn)轉(zhuǎn)化為審計(jì)損失,就可以判斷責(zé)任由誰(shuí)來(lái)負(fù)責(zé),以把審計(jì)風(fēng)險(xiǎn)減少到最低限度。 從審計(jì)風(fēng)險(xiǎn)發(fā)生的客觀因素分析 被審計(jì)單位的經(jīng)營(yíng)狀況,管理層信譽(yù)及內(nèi)部控制制度都可能成為誘發(fā)審計(jì)風(fēng)險(xiǎn)的因素,所以為了降低審計(jì)風(fēng)險(xiǎn),審計(jì)人員要認(rèn)真了解被審計(jì)單位的基本情況,評(píng)價(jià)其內(nèi)控機(jī)制,界定審計(jì)事項(xiàng)的重要性和分析審計(jì)風(fēng)險(xiǎn)。 分清會(huì)計(jì)責(zé)任與審計(jì)責(zé)任分清被審計(jì)單位的會(huì)計(jì)責(zé)任與注冊(cè)會(huì)計(jì)師及事務(wù)所的審計(jì)責(zé)任,審計(jì)業(yè)務(wù)受托方應(yīng)建立健全審計(jì)質(zhì)量控制制度,實(shí)行審計(jì)全面質(zhì)量控制。因此要控制審計(jì)風(fēng)險(xiǎn)必須要提高審計(jì)人員的業(yè)務(wù)能力與專業(yè)水平。 重要性水平確定不合理 按照行業(yè)的普遍標(biāo)準(zhǔn)，判斷重要性水平時(shí)應(yīng)參考以下數(shù)值：資產(chǎn)總額的o．5％一1％：營(yíng)業(yè)收入的0．5％一1％： 企業(yè)稅前利潤(rùn)總額的5％：凈利潤(rùn)的5％一10％；凈資產(chǎn)的1％；流動(dòng)資產(chǎn)的 3％一6％；股東收益的0．5％一5％。 重操作輕督導(dǎo) 會(huì)計(jì)師事務(wù)所常滿足于其助理人員能適應(yīng)實(shí)際工作的現(xiàn)狀，督導(dǎo)人員對(duì)實(shí)施項(xiàng)目事前、事中檢查的指導(dǎo)較少．往往在事后出現(xiàn)問(wèn)題時(shí)才予以督查。審計(jì)人員過(guò)分依賴被審計(jì)單位提供的會(huì)計(jì)資料和管理層的陳述及聲明，忽略了對(duì)管理層的品行以及內(nèi)部控制制度的充分了解。 另一方面,內(nèi)部治理結(jié)構(gòu)大多形同虛設(shè),企業(yè)內(nèi)部“內(nèi)部人”控制現(xiàn)象普遍,董事會(huì)成員大多由企業(yè)內(nèi)部經(jīng)管人員擔(dān)任,代表所有者利益的董事長(zhǎng)和代表執(zhí)行機(jī)構(gòu)的總經(jīng)理通常由一人擔(dān)任,形成一人大權(quán)獨(dú)攬局面,而無(wú)數(shù)重大財(cái)務(wù)欺詐案件都是由位居絕對(duì)統(tǒng)治地位的所有者造成的。目前,注冊(cè)會(huì)計(jì)師界普遍存在低價(jià)競(jìng)爭(zhēng),高額回扣甚至高價(jià)收買審計(jì)意見的現(xiàn)象,加之一些行政管理部門的越權(quán)介入,使會(huì)計(jì)師事務(wù)所處于不良環(huán)境之中,難以得到健康發(fā)展。注冊(cè)會(huì)計(jì)師在執(zhí)業(yè)過(guò)程中以社會(huì)公眾為服務(wù)對(duì)象,合理保證企業(yè)的財(cái)務(wù)報(bào)表公平對(duì)待有關(guān)各方,如果其在執(zhí)業(yè)中由于疏忽大意或故意行為而導(dǎo)致委托人或第三者利益受損害,那么其中任何一方都可以依照法律規(guī)定追究注冊(cè)會(huì)計(jì)師的法律責(zé)任。對(duì)客戶的控制環(huán)境評(píng)估有瑕疵，尤其是對(duì)最高管理階層的思想及作風(fēng)未予正視或評(píng)判錯(cuò)誤。 Loans Banks)倒閉，
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