广西鑫铭会计师事务所审计风险及其防范.docxVIP

PAGE PAGE 1 摘 要 自从我们国家进入改革开放后，市场经济就有了一个质的飞跃，这种可喜的变化为我国企业的发展带来了有利的市场条件，但同时也会带来更多的风险。会计师事务所是一种依法建立并从事相关审计工作和会计服务的中介机构。由于国内的审计环境处于不断地变化中，如果想要在当前优胜劣败的市场环境下生存和发展，现代会计师事务所及其注册会计师们就需要对自身做出更高的要求。会计师事务所在发展的过程当中会面临较多的风险，例如，客户管理风险，审计的风险以及法律风险。虽然有效的分析各类风险问题出现的原因无法使审计风险降低为零，但是却可以通过相对合理的措施使审计风险在一定程度内令人满意。会计师事务所以及注册会计师们当前首要解决的问题就是思考如何防范审计过程中出现的审计风险并提出合理有效的防范措施。 本文一开始就说明审计风险的含义、基本特征和它存在的主要意义；然后，在此基础上，从广西鑫铭会计师事务所所审计的新利来有限公司案例的分析中，我们可以从中找出我们事务所审计风险的现状，并以此分析审计风险形成的主要原因；最后从社会环境、自身观念、内部运行机制、风险管理体系、审计人员五个层面提出对审计风险进行防范与控制的方法和措施。 关键词：审计环境；审计风险；风险防范 Abstract Since our country entered the reform and opening up, the market economy has made a qualitative leap. This gratifying change has brought favorable market conditions for the development of our enterprises, but at the same time it will also bring more risks. Accounting firms are intermediaries established and engaged in relevant audit work and accounting services according to law. Because the domestic audit environment is constantly changing, if we want to survive and develop in the current market environment, modern accounting firms and their certified public accountants need to make higher demands on themselves. Accounting firms will face more risks in the process of development, such as customer management risk, audit risk and legal risk. Although effective analysis of the causes of various risk problems can not reduce the audit risk to zero, it can make the audit risk satisfactory to a certain extent through relatively reasonable measures. At present, the most important problem that accounting firms and certified public accountants should solve is to think about how to prevent audit risks in the process of auditing and put forward reasonable and effective preventive measures. At the beginning of this paper,the meaning of audit risk,the basic characteristics and the main significance of its existence are explained. Then,on this basis,we can find out the present situation of audit risk of our firm from the case analys