关于审计风险与审计责任--以安妮公司.docxVIP

PAGE PAGE 13 摘要 随着市场经济的不断发展和资本市场的不断完善，它促进了审计的恢复和发展，特别是对注册会计师的审计。审计在作为市场经济中越来越重要，且审计一直以来也都是社会公众关注的焦点。近年来国内外上市公司关于审计风险案例不断发生，让社会对注册会计师审计的要求日渐紧迫。因此，我们必须在总结审计工作的基础上，分析审计风险产生的原因，并运用一些有效的方法来控制审计风险，这对于控制审计风险和审计活动非常重要，也具有深远的意义。 文章的开头是先对审计风险的概念进行了解，然后分析审计风险存在的因素以及造成的审计失败并要承担的审计责任。大致是审计市场问题、审计规范体系不完善、审计监管不严密、审计技术和方法落后、注册会计师缺乏职业道德问题、审计风险意识淡薄等。 再通过查阅相关资料，介绍了安妮公司的具体情况，结合对安妮公司进行审计风险分析以及应当承担的审计责任进行分析。最后通过分析得出的结论，为防范再出现审计风险提出应对措施。 关键词：审计风险 审计责任 注册会计师审计 ABSTRACT With?the?continuous?development?and?improvement?of?the?socialist?market?economy?has?promoted?the?recovery?and?development?of?audit,?especially?the?audit?of?certified?public?accountants.?Audit,?as?an?important?part?of?market?economy,?plays?an?increasingly?important?role?in?modern?society.?In?recent?years,?audit?risk?cases?of?listed?companies?at?home?and?abroad?keep?happening,?which?makes?the?societys?requirements?for?CPA?audit?increasingly?urgent.?Therefore,?we?should?understand?the?causes?of?the?audit?risks?according?to?the?experience?of?audit?work,?and?take?some?effective?measures?to?control?the?audit?risks?related?to?audit?responsibility,?which?is?very?important?and?significant?for?the?control?of?audit?risks?and?audit?activities. This?paper?first?defines?the?concept?of?audit?risk,?analyzes?the?reasons?for?the?existence?of?audit?risk?and?the?audit?failure?and?audit?responsibility.?Generally?speaking,?it?is?the?audit?market?problem,?the?audit?standard?system?is?not?perfect,?the?audit?supervision?is?not?strict,?the?audit?technology?and?the?method?is?backward,?the?certified?public?accountant?lacks?the?professional?ethics?question,?the?audit?risk?consciousness?is?weak?and?so?on. After?consulting?relevant?materials,?this?paper?introduces?the?specific?situation?of?Annie?company,?and?analyzes?the?audit?risks?and?audit?responsibilities?of?Annie?company.?Finally,?through?the?analysis?of?the?conclusions,?in?order?to?prevent?the?re-emergence?of?audit?risk?countermeasures. Key words: Audit risk audit responsibility auditing