浅析软件行业上市公司审计风险及防范-以美亚柏科为例.docxVIP

PAGE PAGE 15 摘 要 审计风险一直以来都是财务界的焦点关注，它是审计研究方面的核心。审计风险是审计理论研究的核心之一。近些年来随着经济的发展，越来越多财务的造假事件发生，而且大都是发生在上市的企业公司，许多的上市企业公司公司面临着审计风险增大、信誉度下降的困境。那么如何有效规避相关的审计风险，这不仅是上市企业公司所要关注的焦点，同时也是会计师事务等有关机构所要关注的焦点。加强对审计风险防范的意识和有效控制，已成为企业和注册会计师面临的一个重要问题。 本文主要研究的是上市公司所面临的审计风险及防范手段。文章分为了以下下部分：第一个部分，主要是对研究的现况、研究的目的和意义进行述说，以及表述出对文章的内容、研究方法。第二个部分，是对国内和国外相关理论分别进行了回顾，同时阐述审计风险的基础理论。第三部分，通过了解软件行业的近状，对比公司上市的优缺点，分析软件行业上市公司的审计风险成因，进而做出了相应的防范措施。如加强内部控制、改善外部环境。第四部分，通过美亚柏科案例分析提出针对的审计风险防范建议，包括增强审计人员的独立性、提高审计人员的谨慎性、增强审计人员的执业能力三点。 关键词：风险防范 审计风险 美亚柏科 Audit Risk of Listed Companies and Its Prevention-A Case Study of Meiya Baike Abstract Audit risk has always been the focus of financial circles, and it is the core of audit research. Audit risk is one of the core of audit theory research. In recent years, with the development of economy, more and more financial fraud incidents occur, and most of them occur in listed companies. Many listed companies are facing the dilemma of increasing audit risk and decreasing credibility. So how to effectively avoid the related audit risks is not only the focus of listed companies, but also the focus of relevant institutions such as accountant affairs. Strengthening the awareness and effective control of audit risk prevention has become an important issue faced by enterprises and certified public accountants. This paper mainly studies the audit risks faced by listed companies and preventive measures. The article is divided into the following parts: The first part is mainly about the current situation of the study, the purpose and significance of the study, as well as the content and research methods of the article. The second part reviews the relevant theories at home and abroad, and elaborates the basic theory of audit risk. The third part, through understanding the recent situation of the software industry, comparing the advantages and disadvantages of listed companies, analyzes the causes of audit risk of Listed Companies in the software industry, and then makes co