郑州市信永中和会计师事务所审计风险及防范分析.docVIP

PAGE 15 摘 要 随着我国经济建设的发展，越来越多的会计师事务所出现在人们的视线当中。在会计师事务所迅猛发展的同时，事务所审计过程中的审计风险也应运而生。面对事务所审计风险不断增强这一现状，如何防范与控制会计师事务所的审计风险，继而得出真实可靠的审计报告，成为审计事业稳定健康发展亟待解决的问题。 本文通过文献研究法和案例分析法，在阐述了会计师事务所审计风险的定义、特征和风险模型的基础上，选取郑州市信永中和会计师事务所为案例，对事务所审计风险的成因加以分析。究其原因，是因为事务所管理者和审计从业人员以及整个事务所的运营机制问题。因此，本文针对郑州市信永中和会计师事务所在具体实践中出现的问题以及其自身运营机制，综合分析事务所各要素之间的关系和状况，得出郑州市信永中和会计师事务所之所以出现审计风险，是由管理者对审计缺乏正确认识、会计人员独立性缺失、财务审计工作不规范、事务所对优秀人才吸引力不够等四方面原因造成。 在上文问题及成因分析阐述之后，本文相应提出郑州市信永中和会计师事务所风险控制建议。主要包括加强事务所内部审核控制、完善财务审计方法、提高财务审计人员素质此三方面。希望这些建议可以促进郑州市信永中和会计师事务所在防控审计风险上得到一定的突破和解决，对其他事务所有关审计风险问题的处理也具有一定的借鉴作用。 关键词：会计师事务所；审计风险；风险控制Abstract With the development of our national economic construction, more and more accounting firms appear in peoples sight. With the rapid development of accounting firms, audit risks emerge in the process of accounting firms operation. How to prevent and control the audit risks of accounting firms, and then obtain authentic and reliable audit reports, has become an urgent problem to be solved in the steady and healthy development of the audit industry. Based on the literature research method and case analysis method, this paper elaborates the definition, characteristics and risk model of audit risk of accounting firms, and takes Zhengzhou Xinyong Zhonghe accounting firm as the case to further analyze the causes of audit risk of accounting firms. To investigate the reasons, we can start from the accounting firm managers, and then think about the accounting practitioners and the operation mechanism of the whole firm. Of Zhengzhou , the author of this paper, therefore, neutralization in specific problems arising from the practice and its operation mechanism, comprehensive analysis of firms relationship between each factor and condition, it is concluded that underlie Zhengzhou nobunaga and certified public accountants audit risk, is the lack of the correct understanding of the audit by the managers and accounting personnel lack of independence, financial audit work is not standard, firm an