xx会计师事务所审计风险控制制度设计.doc
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xx会计师事务所审计风险控制制度设计,摘 要随着市场经济的发展，社会审计的范围逐渐拓宽，人们对审计的期望越来越高，审计职业的责任也越来越大。社会经济生活的复杂性和不确定性增加了审计的难度，相应产生了一定的审计风险，而注册会计师将成为审计风险的承受对象。审计风险的控制是任何一家会计师事务所管理的核心问题,也是审计理论界研究和讨论的热点问题之一。审计质量控制是...
内容介绍
此文档由会员 白痴学东西 发布
摘 要
随着市场经济的发展，社会审计的范围逐渐拓宽，人们对审计的期望越来越高，审计职业的责任也越来越大。社会经济生活的复杂性和不确定性增加了审计的难度，相应产生了一定的审计风险，而注册会计师将成为审计风险的承受对象。审计风险的控制是任何一家会计师事务所管理的核心问题,也是审计理论界研究和讨论的热点问题之一。审计质量控制是关系到会计师事务所能否履行其社会职责，能否创声誉、求生存、谋发展的大事。建立健全有关制度控制体系是会计师事务所审计质量控制体系得以健康、高效运行的基础。为此，人们应正确认识审计风险，增强审计风险意识，积极有效地预防和控制审计风险，使审计在维护市场经济秩序方面起到应有的作用。
本设计主要内容是xxxx会计师事务所审计风险控制制度设计。结合xxxx会计师事务所的实际情况，主要从会计师事务所注册会计师的角度，设计了审计风险的控制制度。
关键词 审计风险 风险模型 风险控制
Abstract
With the development of the market economy, social gradually broaden the scope of the audit, there is the rising expectation of the audit, the audit profession more and more responsibility. Social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk, and the Institute of Certified Public Accountants audit risk will be the object of the subject. Control of audit risk is the management of an accounting firm in any of the core issue, but also involved in the study of auditing theory and discussion of hot issues. Audit quality control related to the accounting firm is able to fulfill its social responsibility, can a reputation for survival and development event. Establish and improve the system and control system is the accounting firm to audit quality control system health, the basis for efficient operation. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
The main elements of the design of accounting firms audit the middle of the Pearl River system in the design of risk control. Combination of the middle of the Pearl of the actual situation in accounting firms, accounting firms, mainly from the perspective of Certified Public Accountants, the design of an audit of risk control systems.
Key words audit risk risk model risk control
目 录
摘 要 I
Abstract II
第1章xxxx会计师事务所概况 1
1.1自然概况 1
1.2经营管理概况 1
第２章 xxxx事务所审计风险模型选择 3
2.1传统审计风险模型 3
2.2现代审计风险模型 5
2.3审计风险模型的选择 7
第3章 xxxx师事务所审计项目控制制度设计 8
3.1初步业务活动控制制度设计 8
3.1.1初步业务活动程序表 8
3.1.2业务承接评价表 10
3.1.3业务保持评价表 15
3.1.4审计业务约定书 19
3.2审计计划阶段控制制度设计 23
3.2.1审计计划的内容 23
3.2.2审计计划的编制 24
3.2.3审计计划的审核 25
3.2.4计划审计工作的步骤 25
3.3审计实施控制制度设计 26
3.3.1审前调查 26
3.3.2审计审计实施方案 27
3.3.3实施审计项目 33
3.3.4审计人员业绩考核 34
3.4审计报告控制制度设计 35
3.4.1撰写审计报告的原则 35
3.4.2审计报告设计 37
结束语 39
致 谢 40
参考文献 41
附录１ 43
附录２ 49
随着市场经济的发展，社会审计的范围逐渐拓宽，人们对审计的期望越来越高，审计职业的责任也越来越大。社会经济生活的复杂性和不确定性增加了审计的难度，相应产生了一定的审计风险，而注册会计师将成为审计风险的承受对象。审计风险的控制是任何一家会计师事务所管理的核心问题,也是审计理论界研究和讨论的热点问题之一。审计质量控制是关系到会计师事务所能否履行其社会职责，能否创声誉、求生存、谋发展的大事。建立健全有关制度控制体系是会计师事务所审计质量控制体系得以健康、高效运行的基础。为此，人们应正确认识审计风险，增强审计风险意识，积极有效地预防和控制审计风险，使审计在维护市场经济秩序方面起到应有的作用。
本设计主要内容是xxxx会计师事务所审计风险控制制度设计。结合xxxx会计师事务所的实际情况，主要从会计师事务所注册会计师的角度，设计了审计风险的控制制度。
关键词 审计风险 风险模型 风险控制
Abstract
With the development of the market economy, social gradually broaden the scope of the audit, there is the rising expectation of the audit, the audit profession more and more responsibility. Social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk, and the Institute of Certified Public Accountants audit risk will be the object of the subject. Control of audit risk is the management of an accounting firm in any of the core issue, but also involved in the study of auditing theory and discussion of hot issues. Audit quality control related to the accounting firm is able to fulfill its social responsibility, can a reputation for survival and development event. Establish and improve the system and control system is the accounting firm to audit quality control system health, the basis for efficient operation. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
The main elements of the design of accounting firms audit the middle of the Pearl River system in the design of risk control. Combination of the middle of the Pearl of the actual situation in accounting firms, accounting firms, mainly from the perspective of Certified Public Accountants, the design of an audit of risk control systems.
Key words audit risk risk model risk control
目 录
摘 要 I
Abstract II
第1章xxxx会计师事务所概况 1
1.1自然概况 1
1.2经营管理概况 1
第２章 xxxx事务所审计风险模型选择 3
2.1传统审计风险模型 3
2.2现代审计风险模型 5
2.3审计风险模型的选择 7
第3章 xxxx师事务所审计项目控制制度设计 8
3.1初步业务活动控制制度设计 8
3.1.1初步业务活动程序表 8
3.1.2业务承接评价表 10
3.1.3业务保持评价表 15
3.1.4审计业务约定书 19
3.2审计计划阶段控制制度设计 23
3.2.1审计计划的内容 23
3.2.2审计计划的编制 24
3.2.3审计计划的审核 25
3.2.4计划审计工作的步骤 25
3.3审计实施控制制度设计 26
3.3.1审前调查 26
3.3.2审计审计实施方案 27
3.3.3实施审计项目 33
3.3.4审计人员业绩考核 34
3.4审计报告控制制度设计 35
3.4.1撰写审计报告的原则 35
3.4.2审计报告设计 37
结束语 39
致 谢 40
参考文献 41
附录１ 43
附录２ 49
