防范审计风险的措施设计.doc
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防范审计风险的措施设计,论文标准word格式排版 共22页摘要：20世纪60年代中期以来,随着被审计单位内外部经营背景和社会法律环境的变化,以及经济生活对审计意见依赖程度的扩大,会计师事务所和审计人员不断陷入诉讼案件中,受到沉重的甚至是毁灭性的打击。本文在前人研究的基础上，旨通过对审计风险的研究,探索控制风险的途径与方法。首先从审计风险的概念...
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此文档由会员 莎士比亚 发布
论文标准WORD格式排版 共22页
摘要：20世纪60年代中期以来,随着被审计单位内外部经营背景和社会法律环境的变化,以及经济生活对审计意见依赖程度的扩大,会计师事务所和审计人员不断陷入诉讼案件中,受到沉重的甚至是毁灭性的打击。本文在前人研究的基础上，旨通过对审计风险的研究,探索控制风险的途径与方法。首先从审计风险的概念及新模型入手,阐明了审计风险的含义及新模型的变化；然后通过对审计风险的形成原因及存在环节的研究，说明审计风险的危害性，提出控制审计风险的方法，把风险降低至社会可接受的水平。
关键词:审计风险 防范措施 客观存在
Abstract：Since the midst of 1960s, along with the change of exterior and interior management background of the audited unit and the social law environment, as well as the expansion of the opinion level which the economic life is dependent on audits, the accounting firm and audits personnel unceasingly to fall into in the lawsuit case, which leads them into serious even destructive striking. This article studies the predecessor in the foundation; the aim is to explore the method of controlling risk through studying audits risk. First obtained from the audit risk concept and the new model, expounding the audit risk meaning and the change of the new model；Then explained the hazardous nature of the audit risk through studying audits the risk the formation reason and the link. This article proposes the method of controlling audit risk, and reduces the risk level which may be accepted by the society.
Keywords: Audit risk precautionary measure Objective existence
目 录
1 前言 1 1
1.1研究的理论价值及意义 1
1.2国内外研究现状 2
1.3本文要解决的问题 5
2 审计风险的概念及特征 5
2.1审计风险的概念及新模型 5
2.2审计风险的特征 7
3 审计风险的成因及存在的主要环节 8
3.1审计风险的成因 8
3.2审计风险存在的主要环节 11
4 审计风险的危害性 13
5 审计风险的控制与防范措施 13
5.１各阶段审计风险控制及防范 13
5.2其他方面审计风险控制及防范 16
6 结论 16
参考文献 18
致谢 19
摘要：20世纪60年代中期以来,随着被审计单位内外部经营背景和社会法律环境的变化,以及经济生活对审计意见依赖程度的扩大,会计师事务所和审计人员不断陷入诉讼案件中,受到沉重的甚至是毁灭性的打击。本文在前人研究的基础上，旨通过对审计风险的研究,探索控制风险的途径与方法。首先从审计风险的概念及新模型入手,阐明了审计风险的含义及新模型的变化；然后通过对审计风险的形成原因及存在环节的研究，说明审计风险的危害性，提出控制审计风险的方法，把风险降低至社会可接受的水平。
关键词:审计风险 防范措施 客观存在
Abstract：Since the midst of 1960s, along with the change of exterior and interior management background of the audited unit and the social law environment, as well as the expansion of the opinion level which the economic life is dependent on audits, the accounting firm and audits personnel unceasingly to fall into in the lawsuit case, which leads them into serious even destructive striking. This article studies the predecessor in the foundation; the aim is to explore the method of controlling risk through studying audits risk. First obtained from the audit risk concept and the new model, expounding the audit risk meaning and the change of the new model；Then explained the hazardous nature of the audit risk through studying audits the risk the formation reason and the link. This article proposes the method of controlling audit risk, and reduces the risk level which may be accepted by the society.
Keywords: Audit risk precautionary measure Objective existence
目 录
1 前言 1 1
1.1研究的理论价值及意义 1
1.2国内外研究现状 2
1.3本文要解决的问题 5
2 审计风险的概念及特征 5
2.1审计风险的概念及新模型 5
2.2审计风险的特征 7
3 审计风险的成因及存在的主要环节 8
3.1审计风险的成因 8
3.2审计风险存在的主要环节 11
4 审计风险的危害性 13
5 审计风险的控制与防范措施 13
5.１各阶段审计风险控制及防范 13
5.2其他方面审计风险控制及防范 16
6 结论 16
参考文献 18
致谢 19
