河南明泰会计师事务所的审计风险分析.docVIP

PAGE PAGE III 摘 要 在我国市场经济高速发展的背景下，会计师事务所审计日益成为经济市场健康发展的重要手段，但是随着市场经济活动的不断增多，审计项目日益复杂，审计风险也随之加大。因此，应该加强对审计风险的研究力度。 本文用文献综述法和案例分析法，以河南明泰会计师事务所为例，通过对事务所的现状分析，发现会计师事务所在审计过程中虽然有相应的运行制度，但在制度的运行过程中也存在各种各样的问题，如：对客户风险评估不足、部分审计人员缺乏职业素养、审计程序执行不当、风险评估缺乏技术支持等。随后又针对存在的问题分析了审计风险的成因，主要原因可以分为四个方面：对客户的风险评估流程缺乏合理性、对客户的风险评估内容不完整、事务所人力资源管理存在缺陷、审计实施方法及程序执行不当。 最后，本文根据风险成因分析，提出了四项风险防范措施，分别为构建风险评估流程、明确风险评估内容、提高审计人员职业胜任能力、选择合适的审计方法规范审计过程。明泰会计师事务所通过这四项风险防范措施进一步提高了审计质量，降低审计风险。 关键词：审计风险；重大错报风险；检查风险 Abstracts In the context of the rapid development of Chinas market economy, the auditing of accounting firms has increasingly become an important means for the healthy development of the economic market. Economic activity is increasing It has also made the auditing projects increasingly complex and the auditing risks have increased. Therefore, research on audit risk should be strengthened. This paper uses the literature review method and case analysis method, taking Henan Mingtai Certified Public Accountants as an example. Through the analysis of the current situation of the firm, it is learned that although the accounting firm has a corresponding operating system in the audit process, it is in the process of the system operation. There are also various problems in the process: insufficient assessment of customer risk, lack of professional quality of some auditors, improper implementation of audit procedures, lack of technical support for risk assessment, etc. Then it analyzes the causes of audit risk for the existing problems. The main reasons can be divided into four aspects: lack of rationality in the customers risk assessment process, incomplete risk assessment of the customer, flaws in the human resource management of the firm, and audit Improper implementation methods and procedures. ?Finally, according to the risk cause analysis, four risk prevention measures are proposed, which are to construct the risk assessment process, clarify the risk assessment content, improve the auditors pr