创翔会计师事务所审计风险识别分析.docxVIP

PAGE 12 摘 要 近年来，随着我国经济的发展，会计师事务所也正在不断地壮大。随着中国经济结构日益复杂，会计师事务所面临的审计风险也在不断增加。众所周知，会计师事务所是我国社会审计的中坚力量，承担着公司能够合理合法有效运行的责任，因此会计师事务所加强识别审计风险的工作是十分必要的。随着审计失败案例增多，会计师事务所的审计风险问题越来越受到社会各界人士的关注。 本文从理论和实际的角度出发，采用案例分析的方法，以创翔会计师事务所为例，全面分析创翔会计师事务所审计东科科技所存在的重大错报风险和检查风险，以及如何识别和应对审计风险，包括东科科技管理结构不合理，内部控制不健全，财务核算管理异常以及创翔会计师事务所项目人员配置缺失，审计程序不当等问题。并根据问题，结合相关理论，总结产生审计风险的原因，从会计师事务所、客户和相关监督部门层面上，提出防范和识别审计风险的对策建议。 本文在对创翔会计师事务所识别和防范审计风险研究，对其他会计师事务所审计风险识别给予相应的参考，进而促进会计师事务所行业的健康发展，提升会计师事务所的审计风险识别和防范能力，保证社会经济平稳有序运行也具有一定的现实意义。 关键词：重大错报风险；检查风险；审计风险识别Abstract With the development of Chinese economy in recent years, accounting firms are constantly growing. As Chinas economic structure becomes more complex, the audit risks faced by accounting firms continue to increase. As we all know, accounting firms are the backbone of Chinas social auditing, and bear the responsibility of maintaining social and economic order and ensuring that the company can operate legally and effectively. The audit risk problem of accounting firms pay more attention to people from all walks of life. From the theoretical and practical point of view, this paper uses case analysis method, taking Chuangxiang accounting firm as an example to comprehensively analyze the major misstatement risks and inspection risks of Chuangxiang Certified Public Accountants audited Dongke Technology, including the unreasonable management structure of Dongke Technology, the imperfect internal control, the abnormal management of financial accounting, the lack of staff configuration of Chuangxiang Certified Public Accountants, and the improper auditing procedures. According to the problem, combined with relevant theories, summed up the possible reasons for the audit risk, and proposed countermeasures to prevent and identify the audit risk from the level of accounting firms, customers and relevant supervisory departments. This paper gives a corresponding reference to the identification and prevention of audit risk research of Chuangxiang Certified P