中小企業(yè)審計(jì)風(fēng)險(xiǎn)及對(duì)策研究-展示頁
2024-12-16 06:27本頁面
【正文】 策研究 學(xué) 號(hào) 0945510107 學(xué)生姓名 高橙橙 專業(yè)班級(jí) 09 會(huì)計(jì)電算化 02 班 指導(dǎo)教師 冀紅梅 總評(píng)成績(jī) 2021 年 5 月 25日 目錄 摘 要 ............................................................I Abstract ...........................................................II 第一章 緒論 ........................................................1 課題背景 ....................................................1 課題目的 ....................................................1 課題意義 ....................................................1 應(yīng)解決的問題以及應(yīng)達(dá)到的技術(shù)要求 ............................2 基本理論依據(jù)和主要工作內(nèi)容 ..................................2 第二章 與審計(jì)相關(guān)的概念 .............................................4 審計(jì)的基本概念 ..............................................4 審計(jì)風(fēng)險(xiǎn)的概念 ..............................................4 2． 3中小企業(yè)在審計(jì)上的特殊性 ...................................6 第三章 中小企業(yè)審計(jì)風(fēng)險(xiǎn)分析 ........................................7 中小企業(yè)審計(jì)現(xiàn)狀 ............................................7 我國(guó)中小企業(yè)內(nèi)部審計(jì)存在的問題 ..............................9 我國(guó)中小企業(yè)內(nèi)部審計(jì)存在問題的原因 ..........................9 社會(huì)審計(jì)風(fēng)險(xiǎn)形成的原因分析 .................................10 第四章 我國(guó)中小企業(yè)應(yīng)對(duì)審計(jì)風(fēng)險(xiǎn)的對(duì)策分析 ..........................12 防范和規(guī)避我國(guó)中小企業(yè)審計(jì)風(fēng)險(xiǎn) ............................12 注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)的防范措施 ...............................13 總 結(jié) ...........................................................14 致 謝 ...........................................................15 參考文獻(xiàn) ...........................................................16 武漢工程大學(xué)郵電與信息工程學(xué)院 畢業(yè)設(shè)計(jì)（論文） I 摘 要 隨著商品經(jīng)濟(jì)的發(fā)展，人們對(duì)審計(jì)的理解和認(rèn)識(shí)越來越深刻，同時(shí)對(duì)審計(jì)的期望越來越高，致使審計(jì)責(zé)任和審計(jì)風(fēng)險(xiǎn)也隨之加大。通過審計(jì)對(duì)維護(hù)市場(chǎng)經(jīng)濟(jì)秩序的分析，論述了審計(jì)責(zé)任和審計(jì)風(fēng)險(xiǎn)這一職業(yè)界廣泛關(guān)注的課題，在針對(duì)中小企業(yè)的審計(jì)分析過程中描述中小企業(yè)的審計(jì)現(xiàn)狀、我國(guó)中小企業(yè)內(nèi)部審計(jì)風(fēng)險(xiǎn)的類型和內(nèi)部審計(jì)中所存在的問題，提出中小企業(yè)存在審計(jì)風(fēng)險(xiǎn)這一現(xiàn)象。最后找到應(yīng)對(duì)我國(guó)中小企業(yè)審計(jì)風(fēng)險(xiǎn)的對(duì)策。 關(guān)鍵詞：中小企業(yè)；審計(jì)風(fēng)險(xiǎn)；對(duì)策研究 武漢工程大學(xué)郵電與信息工程學(xué)院 畢業(yè)設(shè)計(jì)（論文） II Abstract Along with the development of modity economy, the people to audit the understanding and knowledge more and more profound, at the same time for audit expectations more and more high, the audit responsibility and audit risk is then the audit to maintain the order of the market economy analysis, this paper discusses the audit responsibility and audit risk this profession attention topic,For small and mediumsized enterprises in the audit process analysis is described in the small and mediumsized enterprise audit present situation, Of the small and mediumsized enterprise internal audit risk types and internal audit the existence of the problem, Small and mediumsized enterprise has put forward the audit risk this phenomenon. And from a correct understanding of audit risk consciousness, we analyzed the internal audit risk and external audit risk the cause of its formation, and probes into how to effectively control and prevent the audit risk. Finally found small and mediumsized enterprises in China to audit risk countermeasures. For the construction of a scientific, rational internal control mechanism, improve the management efficiency plan plan, causes the enterprise to healthy growth, and in the tide of economic globalization in a smooth and integration into the world economy. Keywords ： Small and mediumsized enterprises。 Countermeasures study武漢工程大學(xué)郵電與信息工程學(xué)院 畢業(yè)設(shè)計(jì)（論文） 1 第一章 緒論 課題背景 伴隨著市場(chǎng)經(jīng)濟(jì)迅速的發(fā)展和產(chǎn)業(yè)結(jié)構(gòu)不斷的調(diào)整，政府通過加大扶持、鼓勵(lì)、促進(jìn)中小企業(yè)發(fā)展的眾多政策，讓我國(guó)中小企業(yè)在近些年里得到了快速而健康的發(fā)展。由于中小企業(yè)自身存在著很多局限，加之社會(huì)經(jīng)濟(jì)、法律環(huán)境不理想所形成的種種限制，容易給事務(wù)所的審計(jì)活動(dòng)帶來很大的審計(jì)風(fēng)險(xiǎn)，所以對(duì)中小企業(yè)審計(jì)的風(fēng)險(xiǎn)及其防范很有深入剖析和研究的必要。中小企業(yè)已成為拉動(dòng)經(jīng)濟(jì)的新增長(zhǎng)點(diǎn)，是緩解就業(yè)壓力保持社會(huì)穩(wěn)定的基礎(chǔ)力量。尤為突出的是技術(shù)水平落后，勞動(dòng)生產(chǎn)率低，
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