xx会计师事务所审计风险控制研究毕业论文.doc
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xx会计师事务所审计风险控制研究毕业论文,毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，29000字左右。介绍：摘要在国内外的会计师事务所中，由于审计风险而引发危机乃至破产的案例日益增多，这给全世界的会计师事务所都敲响了警钟，如何有效地防范和控制审计风险己成为会计师事务所不容忽视的问题。通过对审计风险的成因和影响因素的研究，对国内外研...
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毕业论文，本人书写论文多年，上传作品为毕业合格作品，完整内容。格式标准，29000字左右。介绍：
摘 要
在国内外的会计师事务所中，由于审计风险而引发危机乃至破产的案例日益增多，这给全世界的会计师事务所都敲响了警钟，如何有效地防范和控制审计风险己成为会计师事务所不容忽视的问题。通过对审计风险的成因和影响因素的研究，对国内外研究现状进行了总结，全面介绍了会计师事务所审计风险管理的基本理论，分析xx会计师事务所目前审计风险控制存在的问题，从宏观和微观两个方面提出完善审计风险控制的对策，寻求有效的风险控制策略和方法，对xx会计师事务所审计风险控制的现状及存在问题进行分析，进而提出了会计师事务所审计风险防范和控制的对策。
【关键词】 会计师事务所 审计风险 风险控制
Abstract
At public accounting firms all over the world , as the crisis as well as bankruptcy cases because of audit risk are increasing more and more, which make the world a wake-up call. How to prevent and control audit risk effectively has become a problem can not be ignored. Through the audit risk research of the reason and influence factors, summarizes the outlook at home and abroad, analyses audit risk control existing problems currently of zhong rui , puts forward the countermeasures of perfecting the audit risk control from the macro and micro, searches for an effective risk control strategy and method ,analyses audit risk controlling and problems of accounting firm zhong rui and then brings up measures for the precaution and control of audit risk at accounting firm
.
Keywords accounting firms audit risk audit risk controlling
目 录
摘要...............................................................................................................I
Abstract.......................................................................................................II
第1章 绪论...................................................................................................1
1.1 选题背景..........................................................................................1
1.2 国内外研究现状..............................................................................1
1.2.1 国外研究现状.......................................................................1
1.2.2 国内研究现状.......................................................................3
1.3 研究目的和意义..............................................................................4
1.3.1研究目的................................................................................4
1.3.2研究意义.................................................................................4
第2章 审计风险相关理论............................................................................5
2.1审计风险的涵义和特点....................................................................5
2.1.1审计风险的涵义.......................................................................5
2.1.2审计风险的特点.......................................................................5
2.2审计风险模型...................................................................................7
2.2.1传统审计风险模型...................................................................7
2.2.2现代审计风险模型...................................................................7
第3章 xx审计风险控制现状及存在的问题......................................9
3.1xx发展现状............................................................................9
3.2xx审计风险控制现状...........................................................10
3.2.1全面质量控制.........................................................................10
3.2.2项目质量控制.........................................................................11
3.3xx审计风险控制存在的问题及成因....................................12
3.3.1存在的问题.............................................................................12
3.3.2问题的成因.............................................................................13
第4章 完善xx审计风险控制的对策...............................................16
4. 1加强审计项目风险控制.................................................................16
4.1.1初步业务活动阶段.................................................................16
4.1.2审计计划阶段.........................................................................18
4.1.3审计实施阶段.........................................................................20
4.1.4审计完成阶段.........................................................................21
4.2强化会计师事务所全面风险控制.....................................................23
4.2.1完善审计收费体系.................................................................23
4.2.2加强质量控制制度.............................................................. ..23
4.2.3完善人力资源制度...........................
摘 要
在国内外的会计师事务所中，由于审计风险而引发危机乃至破产的案例日益增多，这给全世界的会计师事务所都敲响了警钟，如何有效地防范和控制审计风险己成为会计师事务所不容忽视的问题。通过对审计风险的成因和影响因素的研究，对国内外研究现状进行了总结，全面介绍了会计师事务所审计风险管理的基本理论，分析xx会计师事务所目前审计风险控制存在的问题，从宏观和微观两个方面提出完善审计风险控制的对策，寻求有效的风险控制策略和方法，对xx会计师事务所审计风险控制的现状及存在问题进行分析，进而提出了会计师事务所审计风险防范和控制的对策。
【关键词】 会计师事务所 审计风险 风险控制
Abstract
At public accounting firms all over the world , as the crisis as well as bankruptcy cases because of audit risk are increasing more and more, which make the world a wake-up call. How to prevent and control audit risk effectively has become a problem can not be ignored. Through the audit risk research of the reason and influence factors, summarizes the outlook at home and abroad, analyses audit risk control existing problems currently of zhong rui , puts forward the countermeasures of perfecting the audit risk control from the macro and micro, searches for an effective risk control strategy and method ,analyses audit risk controlling and problems of accounting firm zhong rui and then brings up measures for the precaution and control of audit risk at accounting firm
.
Keywords accounting firms audit risk audit risk controlling
目 录
摘要...............................................................................................................I
Abstract.......................................................................................................II
第1章 绪论...................................................................................................1
1.1 选题背景..........................................................................................1
1.2 国内外研究现状..............................................................................1
1.2.1 国外研究现状.......................................................................1
1.2.2 国内研究现状.......................................................................3
1.3 研究目的和意义..............................................................................4
1.3.1研究目的................................................................................4
1.3.2研究意义.................................................................................4
第2章 审计风险相关理论............................................................................5
2.1审计风险的涵义和特点....................................................................5
2.1.1审计风险的涵义.......................................................................5
2.1.2审计风险的特点.......................................................................5
2.2审计风险模型...................................................................................7
2.2.1传统审计风险模型...................................................................7
2.2.2现代审计风险模型...................................................................7
第3章 xx审计风险控制现状及存在的问题......................................9
3.1xx发展现状............................................................................9
3.2xx审计风险控制现状...........................................................10
3.2.1全面质量控制.........................................................................10
3.2.2项目质量控制.........................................................................11
3.3xx审计风险控制存在的问题及成因....................................12
3.3.1存在的问题.............................................................................12
3.3.2问题的成因.............................................................................13
第4章 完善xx审计风险控制的对策...............................................16
4. 1加强审计项目风险控制.................................................................16
4.1.1初步业务活动阶段.................................................................16
4.1.2审计计划阶段.........................................................................18
4.1.3审计实施阶段.........................................................................20
4.1.4审计完成阶段.........................................................................21
4.2强化会计师事务所全面风险控制.....................................................23
4.2.1完善审计收费体系.................................................................23
4.2.2加强质量控制制度.............................................................. ..23
4.2.3完善人力资源制度...........................
