基于万福生科与尔康制药审计风险的比较研究.docVIP

PAGE 17 PAGE 17 PAGE 1 PAGE 1 摘要 伴随市场经济高速发展，我国证券市场上的企业逐年增加，这对审计工作提出了更高的挑战。由于审计风险具有普遍性和潜在性等特征，因此对证券市场中的上市企业风险性研究具有重要意义。通过对上市公司审计风险问题的探讨，寻找出探索适合我国国情的审计理论。 本文在查阅大量前人研究成果的基础上进行归纳与总结，首先对审计风险的相关理论进行概述，包括审计风险的特征、审计风险的各个环节以及审计风险发生要素等理论，为本文的研究提供理论支持。其次对近年来的经典案例进行分析，选取了万福生科与尔康制药两家上市公司作为研究对象。接着对万福生科和尔康制药两家上市公司在签订审计业务约定书、审计抽样、审计取证以及审计报告这四个环节进行对比分析。然后对万福生科与尔康制药审计风险产生因素进行分析，主要包括固定风险、控制风险、检查风险和社会环境方面的因素，并且针对审计风险提出一些防范措施，希望能够为上市公司或者注册师事务所在应对审计风险时提供有意义的借鉴。 关键词：上市公司 审计风险 风险控制 A Comparative Study of Audit Risks between Wanfushengke and Erkang Pharmaceuticals Abstract With the rapid development of market economy,more and more listed companies emerge in the securities market,which poses a higher challenge to audit work. Because audit risk has the characteristics of universality and potential,it is of great significance to study the risk of Listed Companies in the securities market. By discussing the audit risk of listed companies,this paper tries to find out the audit theory that is suitable for Chinas national conditions. On the basis of consulting a large number of previous research results, this paper summarizes and summarizes the relevant theories of audit risk,including the characteristics of audit risk, the various links of audit risk and the factors of audit risk occurrence,which provide theoretical support for this study. Secondly,the classical cases in recent years are analyzed,are selected as the research objects. Then the paper makes a comparative analysis on the four links of signing audit agreement， audit sampling， audit evidence collection and audit report between Wanfushengke and Erkang Pharmaceutical. Then it analyses the risk factors of Wanfu Shengke and Erkang Pharmaceutical Audi,including fixed risk,control risk,inspection risk and social environment,and puts forward some preventive measures against audit risk, hoping to provide meaningful reference for listed companies or registered public firms in dealing with audit risk. Key Words：Listed company Aud