会计师事务所审计风险防范与控制案例分析三

对外经济贸易大学硕士学位论文会计师事务所审计风险防范与控制案例分析姓名：赵雪青申请学位级别：硕士专业：工商管理指导教师：张新民20050501123Inrecentyear,therearemoreandmorefinancialfraudulentscandalsinChinaaswellasinoverseasmarkets.Ithasdemonstratedthataccountinginformationhasplayedakeyroleinvaluedistributionandincapitalmarkets.Asamissionarytoreducetheunbalanceflowofaccountinginformationandtofillthegapbetweentheownerandmanagementofthecompany,thepublicworriestheprofessionalqualityofthecertifiedpublicaccountant.Theindependenceandthereliabilityofcertifiedpublicaccountantarequestionedbythepublictoo.Iperformedsomeresearchesandstudiesatauditriskareasbycombiningthetheoryofauditrisksmanagementandcasestudies.Iwishmyresearchcansharethesamepointofviewandhavefurtherdiscussionwithcertainindustryplayersandsomeinterestedreaders.Forthefirstchapterofmydissertation,Ianalyzedthegeneration,reasonsandthepreventionofauditrisks.Ifocusedatthepreventionandcontrolofauditrisks.TheprinciplesadoptedisFocusoninternalandexternalissues”,whichincludetothefollowing:ØToestablishacompletedlegalenvironment;ØTostrengthenpropaganda;ØTocommunicatewithcertaingovernmentauthorities;4ØTosolvecorporategovernancestructureandinternalcontrolissues;ØToimprovethemanagementandstructureofaccountancyfirmsandtoimprovethequalityofcertifiedpublicaccountants.Forthesecondchapterofmydissertation,Iintroducedthestructureofauditriskpreventionandcontrolforaccountancyfirms.Theauditingfirmshouldadoptprojectpartnershipstructureandestablishqualitycontroldepartmentespeciallyforauditriskcontrolpurposes.Atthesametime,theaccountancyfirmpreparesinternalqualitymanagementmethodstorealizetotalqualitymanagementduringthewholeprocess.Forthethirdchapterofmydissertation,Iusedacasestudyofapowercompanybyelaboratingfurtherabouttheauditriskscontrolincludingriskexamination,auditgaugelevelandkeyauditareaandsoontoimprovetheauditriskcontrol.61237812341199423495199667200410108200410920041110102001121314112001151220011613171420011520011816200117191820044192004202120200410222324252627(RACE)28::A:205016%75%B:70%C:D::E:F:29G::H:I:J::????:A:*30:*:--.**:----*.*.*:---*:---B:..:*******31*******C::*****D:/:***-32--***E*********F**33---***--**------G*******.*34***H*:**.*-----**N/AI***/****35***36363738394020042004200420032005200120045200119961996200419992001200120012000200222003120044会计师事务所审计风险防范与控制案例分析作者：赵雪青学位授予单位：对外经济贸易大学本文链接：