xx会计师事务所审计风险防范毕业设计.doc
约40页DOC格式手机打开展开
xx会计师事务所审计风险防范毕业设计,±ÏÒµÉè¼Æ£¬±¾ÈËÊéдÂÛÎĶàÄ꣬ÉÏ´«×÷ƷΪ±ÏÒµºÏ¸ñ×÷Æ·£¬ÍêÕûÄÚÈÝ¡£¸ñʽ±ê×¼£¬30900×Ö×óÓÒ¡£½éÉÜ£ºÕª ÒªÖйúµÄÉó¼ÆÖ°Òµ½çÒ²½«ÃæÁÙ¡°ËßËϱ¬Õ¨¡±µÄÌôÕ½¡£Ãæ¶ÔÕâЩÎÊÌâ,ÖØÊӺͷ...
内容介绍
此文档由会员 白痴学东西 发布
±ÏÒµÉè¼Æ£¬±¾ÈËÊéдÂÛÎĶàÄ꣬ÉÏ´«×÷ƷΪ±ÏÒµºÏ¸ñ×÷Æ·£¬ÍêÕûÄÚÈÝ¡£¸ñʽ±ê×¼£¬30900×Ö×óÓÒ¡£½éÉÜ£º
Õª Òª
ÖйúµÄÉó¼ÆÖ°Òµ½çÒ²½«ÃæÁÙ¡°ËßËϱ¬Õ¨¡±µÄÌôÕ½¡£Ãæ¶ÔÕâЩÎÊÌâ,ÖØÊӺͷÀ·¶Éó¼Æ·çÏÕÒѳÉΪע²á»á¼ÆʦÐÐÒµµÄµ±ÎñÖ®¼±¡£Éó¼Æ·çÏÕ±ØÈ»´æÔÚ£¬ÈçºÎ·À·¶Óë¿ØÖÆÉó¼Æ·çÏÕ¼ÓÇ¿Éó¼Æ·çÏÕ¹ÜÀí£¬ÓÐЧ¿ØÖƺͷÀ·¶Éó¼Æ·çÏÕ£¬Ìá¸ßÉó¼ÆÖÊÁ¿£¬°Ñ·çÏÕ½µµÍµ½¿É½ÓÊܵÄˮƽ£¬±ÜÃâÔì³ÉÉó¼ÆËðʧÕýÓúÀ´ÓúÊܵ½Éó¼ÆÈ«ÐÐÒµ¼°È«Éç»áµÄ¹Ø×¢¡£Éó¼Æ·çÏÕ´æÔÚʹÉó¼ÆÔì³É¾Þ´óÓ°Ïì¡£ÔÚÉó¼Æ¹¤×÷Öй淶Éó¼Æ³ÌÐò´Ó¶ø½µµÍ¿Í¹ÛÒòËØÓ°Ïì¡¢¼ÓÇ¿Éó¼Æ¶ÓÎ齨ÉèºÍ¼ÌÐø½ÌÓý´Ó¶ø¼õÉÙÖ÷¹ÛÒòËزúÉú¡£Ê¹Éó¼ÆÊÂÒµ½¡¿µÁ¼ºÃµÄ·¢Õ¹¡£±¾ÎÄ´Óxx»á¼ÆʦÊÂÎñËùµÄʵ¼ÊÇé¿ö£¬¶ÔÆäÊÂÎñËùµÄÖ°ÒµµÀµÂ¡¢ÖÊÁ¿¿ØÖÆ¡¢Éó¼Æ¼Æ»®¡¢Éó¼Æʵʩ½×¶ÎºÍ¼ø¶¨±¨¸æ¼¸·½Ãæ½øÐзçÏÕ·À·¶µÄÉè¼Æ£¬×îºóÌá³öÓÐЧ·À·¶Éó¼Æ·çÏÕÓ¦²ÉÈ¡µÄ¶Ô²ß£¬´Ùʹע²á»á¼ÆʦÊ÷Á¢Éó¼Æ·çÏÕ¹ÛÄ½¨Á¢½¡È«Éó¼ÆÖÊÁ¿¿ØÖÆÖƶȣ¬Ìá¸ßÉó¼ÆÖÊÁ¿£¬±ÜÃâÔì³ÉÉó¼Æ·çÏÕ½ø¶øÉó¼Æʧ°Ü¡£
¹Ø¼ü´Ê£ºÉó¼Æ·çÏÕ Éó¼Æ·çÏÕ·À·¶ ·çÏÕÆÀ¹À
Abstract
The audit profession in China will also face "litigation explosion" challenge.Faced with these problems, emphasis on audit risk and prevention has become a top priority Certified Public Accountant.Audit risk must exist, how to prevent and control audit Fengxian strengthen audit risk management, effective control and prevention of audit risk, improve audit quality, to reduce the risk to an acceptable level, Bimian audit Sun Shizheng causing more and all the Audit Quan Xing Yeconcern of the community.The existence of audit risk a tremendous impact on the audit.In the audit standard audit procedures in order to reduce the objective factors, strengthen the audit team building and continuing education so as to reduce production of subjective factors.To audit the cause of healthy development.This accounting firms from Guangdong Xinhua actual situation of their firm's professional ethics, quality control, audit plans, audit report of the implementation phase and identification of several aspects of the design of risk prevention, and finally come up with effective preventive measures to be taken by the audit risk,CPA established to promote the concept of audit risk, establish and improve audit quality control system to improve audit quality, and thus avoid the risk of audit failure audit.
Key words£ºAudit risk Risk Assessment Audit Risk
Ŀ ¼
Õª Òª I
Abstract II
xx»á¼ÆʦÊÂÎñËùÉó¼Æ·çÏÕ·À·¶Éè¼Æ 1
µÚ1Õ ÊÂÎñËù¸Å¿ö 1
1.1 ×ÔÈ»¸Å¿ö 1
1.2 ×éÖ¯½á¹¹ 2
µÚ¶þÕ ÊÂÎñËùÖ°ÒµµÀµÂÉè¼Æ 4
2.1 ³ÏÐÅ 4
2.2 ¶ÀÁ¢¡¢¿Í¹Û¡¢¹«Õý 4
2.3 ¿Í¹Û 4
2.4 ¹«Õý 5
2.5 רҵʤÈÎÄÜÁ¦ºÍÓ¦ÓйØ×¢ 5
2.5.1 רҵʤÈÎÄÜÁ¦ 5
2.5.2 Ó¦ÓйØ×¢ 6
2.6 ±£ÃÜ 6
2.7 Ö°ÒµÐÐΪ 7
2.7.1 ¶ÔÉç»á¹«ÖÚµÄÔðÈÎ 7
2.7.2 ¶Ô¿Í»§µÄÔðÈÎ 7
2.7.3 ¶ÔͬÐеÄÔðÈÎ 7
2.7.4 ÆäËûÔðÈÎ 8
2.8 ¼¼Êõ×¼Ôò 8
µÚÈýÕ »á¼ÆʦÊÂÎñËùÖÊÁ¿¿ØÖÆÖƶÈÉè¼Æ 9
3.1 ¶ÔÒµÎñÖÊÁ¿³Ðµ£µÄÁìµ¼ÔðÈÎ 9
3.2 Ö°ÒµµÀµÂ¹æ·¶ 9
3.2.2 ×ñÊØÖ°ÒµµÀµÂ¹æ·¶µÄ¾ßÌå´ëÊ© 10
3.2.3 ·À·¶¹ØϵÃÜÇеIJúÉúµÄ²»ÀûÓ°Ïì 10
3.4.2 ×Éѯ 11
3.4.3 ÏîÄ¿ÖÊÁ¿¿ØÖƸ´ºË 11
3.5 ÒµÎñ¹¤×÷µ×¸å 12
3.5.1 ÒµÎñ¹¤×÷µ×¸åµÄ¹éµµÒªÇó 12
3.5.2 ÒµÎñ¹¤×÷µ×¸åµÄ¹ÜÀíÒªÇó 12
3.5.3 ÒµÎñ¹¤×÷µ×¸åµÄ±£ÃÜ 12
3.5.4 ÒµÎñ¹¤×÷µ×¸åµÄÍêÕûÐÔ¡¢Ê¹ÓÃÓë¼ìË÷ 12
3.5.5 ÒµÎñ¹¤×÷µ×¸å±£´æÆÚÏÞ 13
3.5.6 ÒµÎñ¹¤×÷µ×¸åµÄËùÓÐȨ 13
3.6 ¼à¿Ø 13
3.6.1¼à¿Ø½á¹ûµÄ´¦Àí 13
µÚËÄÕ Éó¼Æ¼Æ»® 14
4.1 ×ÜÌåÉó¼Æ²ßÂÔ 14
4.1.1 Éó¼Æ·¶Î§ 14
4.2 ¾ßÌåÉó¼Æ¼Æ»® 15
4.2.1 ·çÏÕÆÀ¹À³ÌÐò 15
4.2.2 ¼Æ»®ÊµÊ©µÄ½øÒ»²½Éó¼Æ³ÌÐò 15
4.2.3 ¼Æ»®ÆäËûÉó¼Æ³ÌÐò 16
4.5 Éó¼Æ¼Æ»®µÄÉóºË 16
4.6 Éó¼Æ¼Æ»®¹¤×÷µÄ²½Ö裺 16
4.7 Éó¼ÆµÄÖØÒªÐÔÈ·ÈÏ 16
µÚÎåÕ Éó¼Æʵʩ½×¶ÎµÄÉè¼Æ 18
5.1 Éó¼ÆÄ¿±êÉè¼Æ 18
5.1.1 Éó¼Æ×ÜÄ¿±ê 18
5.1.2 ¾ßÌåÉó¼ÆÄ¿±ê 18
5.2 Éó¼Æ³ÌÐòµÄÉè¼Æ 19
5.2.1 ¼ì²é¼Ç¼»òÎļþ 19
5.2.2 ¼ì²éÓÐÐÎ×ʲú 19
5.2.3 ¹Û²ì 19
5.2.4 ѯÎÊ 19
5.2.5 º¯Ö¤ 20
5.2.6 ÖØмÆËã 20
5.2.7 ÖØÐÂÖ´ÐÐ 20
5.2.8 ·ÖÎö³ÌÐò 20
5.3 Éó¼ÆÖ¤¾Ý 20
5.3.1 Éó¼ÆÖ¤¾ÝµÄ·ÖÀà 20
5.3.2 Éó¼ÆÖ¤¾ÝµÄÌØÕ÷ 21
5.4 ·çÏÕÆÀ¹À 22
5.4.1 ·çÏÕÆÀ¹ÀµÄ·½·¨ 22
5.4.2 ·çÏÕÆÀ¹ÀµÄÄÚÈÝ 23
5.5 ·çÏÕÓ¦¶Ô 24
5.5.1 Õë¶Ô²ÆÎñ±¨±í²ã´ÎÖØ´ó´í±¨·çÏÕµÄ×ÜÌåÓ¦¶Ô´ëÊ© 24
5.5.2 ¿ØÖƲâÊÔµÄʵʩ 25
5.5.3 ʵÖÊÐÔ³ÌÐòµÄʵʩ 26
5.6 ¼ø¶¨±¨¸æ 27
5.6.1 ³ö¾ß¼ø¶¨±¨¸æµÄ×ÜÌåÒªÇó 27
5.6.2 ¼ø¶¨½áÂÛµÄÁ½ÖÖ±íÊöÐÎʽ 27
5.6.3 Ìá³ö¼øÖ¤½áÂ۵Ļý¼«·½Ê½ºÍÏû¼«·½Ê½ 27
5.6.4 ×¢²á»á¼Æʦ²»Ä@@ö¾ßÎÞ±£Áô½áÂÛ±¨¸æµÄÇé¿ö 27
5.6.5 ×¢²á»á¼ÆʦÐÕÃûµÄʹÓà 28
½áÊøÓï 29
²Î¿¼ÎÄÏ× 29
Ö л 32
Õª Òª
ÖйúµÄÉó¼ÆÖ°Òµ½çÒ²½«ÃæÁÙ¡°ËßËϱ¬Õ¨¡±µÄÌôÕ½¡£Ãæ¶ÔÕâЩÎÊÌâ,ÖØÊӺͷÀ·¶Éó¼Æ·çÏÕÒѳÉΪע²á»á¼ÆʦÐÐÒµµÄµ±ÎñÖ®¼±¡£Éó¼Æ·çÏÕ±ØÈ»´æÔÚ£¬ÈçºÎ·À·¶Óë¿ØÖÆÉó¼Æ·çÏÕ¼ÓÇ¿Éó¼Æ·çÏÕ¹ÜÀí£¬ÓÐЧ¿ØÖƺͷÀ·¶Éó¼Æ·çÏÕ£¬Ìá¸ßÉó¼ÆÖÊÁ¿£¬°Ñ·çÏÕ½µµÍµ½¿É½ÓÊܵÄˮƽ£¬±ÜÃâÔì³ÉÉó¼ÆËðʧÕýÓúÀ´ÓúÊܵ½Éó¼ÆÈ«ÐÐÒµ¼°È«Éç»áµÄ¹Ø×¢¡£Éó¼Æ·çÏÕ´æÔÚʹÉó¼ÆÔì³É¾Þ´óÓ°Ïì¡£ÔÚÉó¼Æ¹¤×÷Öй淶Éó¼Æ³ÌÐò´Ó¶ø½µµÍ¿Í¹ÛÒòËØÓ°Ïì¡¢¼ÓÇ¿Éó¼Æ¶ÓÎ齨ÉèºÍ¼ÌÐø½ÌÓý´Ó¶ø¼õÉÙÖ÷¹ÛÒòËزúÉú¡£Ê¹Éó¼ÆÊÂÒµ½¡¿µÁ¼ºÃµÄ·¢Õ¹¡£±¾ÎÄ´Óxx»á¼ÆʦÊÂÎñËùµÄʵ¼ÊÇé¿ö£¬¶ÔÆäÊÂÎñËùµÄÖ°ÒµµÀµÂ¡¢ÖÊÁ¿¿ØÖÆ¡¢Éó¼Æ¼Æ»®¡¢Éó¼Æʵʩ½×¶ÎºÍ¼ø¶¨±¨¸æ¼¸·½Ãæ½øÐзçÏÕ·À·¶µÄÉè¼Æ£¬×îºóÌá³öÓÐЧ·À·¶Éó¼Æ·çÏÕÓ¦²ÉÈ¡µÄ¶Ô²ß£¬´Ùʹע²á»á¼ÆʦÊ÷Á¢Éó¼Æ·çÏÕ¹ÛÄ½¨Á¢½¡È«Éó¼ÆÖÊÁ¿¿ØÖÆÖƶȣ¬Ìá¸ßÉó¼ÆÖÊÁ¿£¬±ÜÃâÔì³ÉÉó¼Æ·çÏÕ½ø¶øÉó¼Æʧ°Ü¡£
¹Ø¼ü´Ê£ºÉó¼Æ·çÏÕ Éó¼Æ·çÏÕ·À·¶ ·çÏÕÆÀ¹À
Abstract
The audit profession in China will also face "litigation explosion" challenge.Faced with these problems, emphasis on audit risk and prevention has become a top priority Certified Public Accountant.Audit risk must exist, how to prevent and control audit Fengxian strengthen audit risk management, effective control and prevention of audit risk, improve audit quality, to reduce the risk to an acceptable level, Bimian audit Sun Shizheng causing more and all the Audit Quan Xing Yeconcern of the community.The existence of audit risk a tremendous impact on the audit.In the audit standard audit procedures in order to reduce the objective factors, strengthen the audit team building and continuing education so as to reduce production of subjective factors.To audit the cause of healthy development.This accounting firms from Guangdong Xinhua actual situation of their firm's professional ethics, quality control, audit plans, audit report of the implementation phase and identification of several aspects of the design of risk prevention, and finally come up with effective preventive measures to be taken by the audit risk,CPA established to promote the concept of audit risk, establish and improve audit quality control system to improve audit quality, and thus avoid the risk of audit failure audit.
Key words£ºAudit risk Risk Assessment Audit Risk
Ŀ ¼
Õª Òª I
Abstract II
xx»á¼ÆʦÊÂÎñËùÉó¼Æ·çÏÕ·À·¶Éè¼Æ 1
µÚ1Õ ÊÂÎñËù¸Å¿ö 1
1.1 ×ÔÈ»¸Å¿ö 1
1.2 ×éÖ¯½á¹¹ 2
µÚ¶þÕ ÊÂÎñËùÖ°ÒµµÀµÂÉè¼Æ 4
2.1 ³ÏÐÅ 4
2.2 ¶ÀÁ¢¡¢¿Í¹Û¡¢¹«Õý 4
2.3 ¿Í¹Û 4
2.4 ¹«Õý 5
2.5 רҵʤÈÎÄÜÁ¦ºÍÓ¦ÓйØ×¢ 5
2.5.1 רҵʤÈÎÄÜÁ¦ 5
2.5.2 Ó¦ÓйØ×¢ 6
2.6 ±£ÃÜ 6
2.7 Ö°ÒµÐÐΪ 7
2.7.1 ¶ÔÉç»á¹«ÖÚµÄÔðÈÎ 7
2.7.2 ¶Ô¿Í»§µÄÔðÈÎ 7
2.7.3 ¶ÔͬÐеÄÔðÈÎ 7
2.7.4 ÆäËûÔðÈÎ 8
2.8 ¼¼Êõ×¼Ôò 8
µÚÈýÕ »á¼ÆʦÊÂÎñËùÖÊÁ¿¿ØÖÆÖƶÈÉè¼Æ 9
3.1 ¶ÔÒµÎñÖÊÁ¿³Ðµ£µÄÁìµ¼ÔðÈÎ 9
3.2 Ö°ÒµµÀµÂ¹æ·¶ 9
3.2.2 ×ñÊØÖ°ÒµµÀµÂ¹æ·¶µÄ¾ßÌå´ëÊ© 10
3.2.3 ·À·¶¹ØϵÃÜÇеIJúÉúµÄ²»ÀûÓ°Ïì 10
3.4.2 ×Éѯ 11
3.4.3 ÏîÄ¿ÖÊÁ¿¿ØÖƸ´ºË 11
3.5 ÒµÎñ¹¤×÷µ×¸å 12
3.5.1 ÒµÎñ¹¤×÷µ×¸åµÄ¹éµµÒªÇó 12
3.5.2 ÒµÎñ¹¤×÷µ×¸åµÄ¹ÜÀíÒªÇó 12
3.5.3 ÒµÎñ¹¤×÷µ×¸åµÄ±£ÃÜ 12
3.5.4 ÒµÎñ¹¤×÷µ×¸åµÄÍêÕûÐÔ¡¢Ê¹ÓÃÓë¼ìË÷ 12
3.5.5 ÒµÎñ¹¤×÷µ×¸å±£´æÆÚÏÞ 13
3.5.6 ÒµÎñ¹¤×÷µ×¸åµÄËùÓÐȨ 13
3.6 ¼à¿Ø 13
3.6.1¼à¿Ø½á¹ûµÄ´¦Àí 13
µÚËÄÕ Éó¼Æ¼Æ»® 14
4.1 ×ÜÌåÉó¼Æ²ßÂÔ 14
4.1.1 Éó¼Æ·¶Î§ 14
4.2 ¾ßÌåÉó¼Æ¼Æ»® 15
4.2.1 ·çÏÕÆÀ¹À³ÌÐò 15
4.2.2 ¼Æ»®ÊµÊ©µÄ½øÒ»²½Éó¼Æ³ÌÐò 15
4.2.3 ¼Æ»®ÆäËûÉó¼Æ³ÌÐò 16
4.5 Éó¼Æ¼Æ»®µÄÉóºË 16
4.6 Éó¼Æ¼Æ»®¹¤×÷µÄ²½Ö裺 16
4.7 Éó¼ÆµÄÖØÒªÐÔÈ·ÈÏ 16
µÚÎåÕ Éó¼Æʵʩ½×¶ÎµÄÉè¼Æ 18
5.1 Éó¼ÆÄ¿±êÉè¼Æ 18
5.1.1 Éó¼Æ×ÜÄ¿±ê 18
5.1.2 ¾ßÌåÉó¼ÆÄ¿±ê 18
5.2 Éó¼Æ³ÌÐòµÄÉè¼Æ 19
5.2.1 ¼ì²é¼Ç¼»òÎļþ 19
5.2.2 ¼ì²éÓÐÐÎ×ʲú 19
5.2.3 ¹Û²ì 19
5.2.4 ѯÎÊ 19
5.2.5 º¯Ö¤ 20
5.2.6 ÖØмÆËã 20
5.2.7 ÖØÐÂÖ´ÐÐ 20
5.2.8 ·ÖÎö³ÌÐò 20
5.3 Éó¼ÆÖ¤¾Ý 20
5.3.1 Éó¼ÆÖ¤¾ÝµÄ·ÖÀà 20
5.3.2 Éó¼ÆÖ¤¾ÝµÄÌØÕ÷ 21
5.4 ·çÏÕÆÀ¹À 22
5.4.1 ·çÏÕÆÀ¹ÀµÄ·½·¨ 22
5.4.2 ·çÏÕÆÀ¹ÀµÄÄÚÈÝ 23
5.5 ·çÏÕÓ¦¶Ô 24
5.5.1 Õë¶Ô²ÆÎñ±¨±í²ã´ÎÖØ´ó´í±¨·çÏÕµÄ×ÜÌåÓ¦¶Ô´ëÊ© 24
5.5.2 ¿ØÖƲâÊÔµÄʵʩ 25
5.5.3 ʵÖÊÐÔ³ÌÐòµÄʵʩ 26
5.6 ¼ø¶¨±¨¸æ 27
5.6.1 ³ö¾ß¼ø¶¨±¨¸æµÄ×ÜÌåÒªÇó 27
5.6.2 ¼ø¶¨½áÂÛµÄÁ½ÖÖ±íÊöÐÎʽ 27
5.6.3 Ìá³ö¼øÖ¤½áÂ۵Ļý¼«·½Ê½ºÍÏû¼«·½Ê½ 27
5.6.4 ×¢²á»á¼Æʦ²»Ä@@ö¾ßÎÞ±£Áô½áÂÛ±¨¸æµÄÇé¿ö 27
5.6.5 ×¢²á»á¼ÆʦÐÕÃûµÄʹÓà 28
½áÊøÓï 29
²Î¿¼ÎÄÏ× 29
Ö л 32
