xxxx会计师事务所审计风险控制制度设计大摘要 合格作品.doc
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xxxx会计师事务所审计风险控制制度设计大摘要 合格作品,摘要 审计风险是会计师事务所面临的主要风险，审计客体经营的复杂性和舞弊行为、注册会计师的独立性和专业胜任能力以及会计师事务所的内部治理和质量控制都是审计风险的重要影响因素。可以说有审计就有审计风险，审计风险不能被消除，只能采取措施尽量降低和避免。因此应积极了解审计风险，正确认识审计风险，使审计充分发挥监督、鉴证、管理、...
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摘 要
审计风险是会计师事务所面临的主要风险，审计客体经营的复杂性和舞弊行为、注册会计师的独立性和专业胜任能力以及会计师事务所的内部治理和质量控制都是审计风险的重要影响因素。可以说有审计就有审计风险，审计风险不能被消除，只能采取措施尽量降低和避免。因此应积极了解审计风险，正确认识审计风险，使审计充分发挥监督、鉴证、管理、服务的职能。本文结合了呼伦贝尔市海信会计师事务所的实际，进行了审计风险模型的分析、海信会计师事务所的概况介绍，并对审计风险的控制制度进行了设计，其中包括审计目标风险控制制度设计、审计证据与审计工作底稿风险控制制度设计、风险评估控制制度设计和风险应对控制制度设计、审计抽样和选择性测试方法风险控制制度设计、审计报告风险控制制度设计、与审计相关的信息技术风险控制制度设计等，以减少和尽量避免事务所的审计风险损失。
【关键词】 审计风险 控制制度 设计
Abstract
Audit risk is the main risk facing the accounting firm，The complexity of the object management audit and fraud、CPA's independence and professional competence and the accounting firm's internal governance and quality control are important factors of audit risk。May say that has the audit to have the audit risk，Audit risk can not be eliminated, but to take measures to minimize and avoid，Therefore we should understand the audit risk positively, understands the audit risk correctly, causes the audit full display surveillance, the verification, the management, the service function, We combined the accounting firm Hisense Hulunbeir the actual conduct of the audit risk model, the Hisense fact sheet accounting firms, and audit risk control system design, including the risk control system design audit objectives, audit evidence Risk control and audit working papers system design, risk assessment and risk response control system design control system design, audit sampling and testing methods selective risk control system design, risk control system design audit reports, audit-related information technology, risk control system design So as to reduce and minimize the risk of loss of the audit firm.
Keywords audit risk Control system Design
本人书写论文多年，上传作品都是毕业合格作品！完整的内容！格式标准！
审计风险是会计师事务所面临的主要风险，审计客体经营的复杂性和舞弊行为、注册会计师的独立性和专业胜任能力以及会计师事务所的内部治理和质量控制都是审计风险的重要影响因素。可以说有审计就有审计风险，审计风险不能被消除，只能采取措施尽量降低和避免。因此应积极了解审计风险，正确认识审计风险，使审计充分发挥监督、鉴证、管理、服务的职能。本文结合了呼伦贝尔市海信会计师事务所的实际，进行了审计风险模型的分析、海信会计师事务所的概况介绍，并对审计风险的控制制度进行了设计，其中包括审计目标风险控制制度设计、审计证据与审计工作底稿风险控制制度设计、风险评估控制制度设计和风险应对控制制度设计、审计抽样和选择性测试方法风险控制制度设计、审计报告风险控制制度设计、与审计相关的信息技术风险控制制度设计等，以减少和尽量避免事务所的审计风险损失。
【关键词】 审计风险 控制制度 设计
Abstract
Audit risk is the main risk facing the accounting firm，The complexity of the object management audit and fraud、CPA's independence and professional competence and the accounting firm's internal governance and quality control are important factors of audit risk。May say that has the audit to have the audit risk，Audit risk can not be eliminated, but to take measures to minimize and avoid，Therefore we should understand the audit risk positively, understands the audit risk correctly, causes the audit full display surveillance, the verification, the management, the service function, We combined the accounting firm Hisense Hulunbeir the actual conduct of the audit risk model, the Hisense fact sheet accounting firms, and audit risk control system design, including the risk control system design audit objectives, audit evidence Risk control and audit working papers system design, risk assessment and risk response control system design control system design, audit sampling and testing methods selective risk control system design, risk control system design audit reports, audit-related information technology, risk control system design So as to reduce and minimize the risk of loss of the audit firm.
Keywords audit risk Control system Design
本人书写论文多年，上传作品都是毕业合格作品！完整的内容！格式标准！
