佳木斯xx会计师事务所风险管理识别机制毕业论文.doc
约22页DOC格式手机打开展开
佳木斯xx会计师事务所风险管理识别机制毕业论文,摘要随着2003年1月9日最高人民法院颁布《关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》，证券民事诉讼进入了一个崭新的时期，从此直接针对会计师事务所及其他中介机构的诉讼很可能会出现成倍增长的趋势。这在一定程度上约束了注册会计师的执业行为，但更为重要的是，将使得会计师事务所的风险陡然大增。因此，如何采取有效的...
内容介绍
此文档由会员 白痴学东西 发布
摘要
随着2003年1月9日最高人民法院颁布《关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》，证券民事诉讼进入了一个崭新的时期，从此直接针对会计师事务所及其他中介机构的诉讼很可能会出现成倍增长的趋势。这在一定程度上约束了注册会计师的执业行为，但更为重要的是，将使得会计师事务所的风险陡然大增。因此，如何采取有效的方法、措施防范和控制会计师事务所的风险，提高其风险管理能力，最大可能地降低风险对其造成的损失，从而更好地把握机遇、创造价值，成为我国会计师事务所面临的关键性课题。
本文首先从界定风险的内涵入手，分析了风险的基本特征和会计师事务所的特殊性以及风险对会计师事务所经营的影响，认为实施风险管理对会计师事务所有着重要意义。其次，对会计师事务所风险成因进行了详细阐述。再次，从资本市场对会计师事务所的审计信息需求、会计师事务所的产权制度和治理结构以及审计职业的角度对事务所风险进行分析，并总结出事务所的风险结构。最后本文结合我国实际情况，提出构建会计师事务所风险管理机制的基本原则和基本要素及几点措施。
[关键词]会计师事务所 风险管理 风险识别 风险管理机制
Abstract
As the Regulations on Tryring the Civil Lawsuits Caused by Fraudulent Representation in the Securities Market promulgated by the Supreme People’s Court on Jan 9th，2003，civil litigation on stock gets into a new period. It would be an overwhelming trend that lawsuits directed against accounting firms and other intermediaries would increase greatly. The regulations will restrain CPA professional conducts to some extend. More importantly, it would make the risks of accounting firms increasing sharply.It is a key issue to the accounting firms in our country to make
efforts to manage and control risks so that they could improve their own risk management ability and reduce the losses caused by the risks as low as possible for a better development opportunity and value creation•
Firstly，on the foundation of discussing the definition of the risk，the dissertation analyses the basic characteristics of risk，the specialty of the accounting firms and the impact on their management. All these analysises lead to the consideration that it is necessary for the accounting firms to manage risk..Secondly，Risk of Certified Public Accountants conducted a detailed Thirdly，the dissertation analyses the risks of the accounting firms from three angles of the accounting firms: the demand of audit information，the property rights，the governance structure and audit’s professionalism,then concludes the risk structure..Fourthly，the dissertation states the methods of risk measurement and applies these methods to the risk measurement of accounting firms.Finally，the dissertation puts forward the basic principles and elements of the risk management and some measurement mechanism in accordance with the fact sof China nowadays.
[Key words ] Accounting firm Risk management mechanism
Risk identification Risk measurement
随着2003年1月9日最高人民法院颁布《关于审理证券市场因虚假陈述引发的民事赔偿案件的若干规定》，证券民事诉讼进入了一个崭新的时期，从此直接针对会计师事务所及其他中介机构的诉讼很可能会出现成倍增长的趋势。这在一定程度上约束了注册会计师的执业行为，但更为重要的是，将使得会计师事务所的风险陡然大增。因此，如何采取有效的方法、措施防范和控制会计师事务所的风险，提高其风险管理能力，最大可能地降低风险对其造成的损失，从而更好地把握机遇、创造价值，成为我国会计师事务所面临的关键性课题。
本文首先从界定风险的内涵入手，分析了风险的基本特征和会计师事务所的特殊性以及风险对会计师事务所经营的影响，认为实施风险管理对会计师事务所有着重要意义。其次，对会计师事务所风险成因进行了详细阐述。再次，从资本市场对会计师事务所的审计信息需求、会计师事务所的产权制度和治理结构以及审计职业的角度对事务所风险进行分析，并总结出事务所的风险结构。最后本文结合我国实际情况，提出构建会计师事务所风险管理机制的基本原则和基本要素及几点措施。
[关键词]会计师事务所 风险管理 风险识别 风险管理机制
Abstract
As the Regulations on Tryring the Civil Lawsuits Caused by Fraudulent Representation in the Securities Market promulgated by the Supreme People’s Court on Jan 9th，2003，civil litigation on stock gets into a new period. It would be an overwhelming trend that lawsuits directed against accounting firms and other intermediaries would increase greatly. The regulations will restrain CPA professional conducts to some extend. More importantly, it would make the risks of accounting firms increasing sharply.It is a key issue to the accounting firms in our country to make
efforts to manage and control risks so that they could improve their own risk management ability and reduce the losses caused by the risks as low as possible for a better development opportunity and value creation•
Firstly，on the foundation of discussing the definition of the risk，the dissertation analyses the basic characteristics of risk，the specialty of the accounting firms and the impact on their management. All these analysises lead to the consideration that it is necessary for the accounting firms to manage risk..Secondly，Risk of Certified Public Accountants conducted a detailed Thirdly，the dissertation analyses the risks of the accounting firms from three angles of the accounting firms: the demand of audit information，the property rights，the governance structure and audit’s professionalism,then concludes the risk structure..Fourthly，the dissertation states the methods of risk measurement and applies these methods to the risk measurement of accounting firms.Finally，the dissertation puts forward the basic principles and elements of the risk management and some measurement mechanism in accordance with the fact sof China nowadays.
[Key words ] Accounting firm Risk management mechanism
Risk identification Risk measurement
