试论会计诚信--以山东大乘会计事务所为例【摘要】 审计诚信作为为现代审计理论当中的一个关键构成因素，在社会金融不断发展的今天，也衍生出许多相关的问题，特别是在会计事务所经济体制改革以及金融危机不断严重的如今，审计在社会主义市场金融当中所起到的监察效用也变得更加显著。与此同时，审计诚信相关弊端也不断的增多，而注册会计师作为审计诚信弊端的承担者，在增加审计危机监管、提升审计工作质量以及有效的防止监控审计危机等方面，受到来自社会大众的瞩目。本篇论文将通过全面深入地分析山东大乘会计事务所审计诚信问题的原因，借助因素分析法总结归纳可能导致审计诚信问题出现的几个方面，结合山东大乘会计事务所危机引导的审计思路，综合运用风险评估和风险应对审计流程，合理衡量审计风险和有针对性地提出风险监控评估建议，以实现山东大乘会计事务所审计风险有效控制在可接受范围内的目标。【关键词】审计风险；注册会计师；预防措施Research on the issue of integrity of the Auditing[Abstract] As an important part of the modern theory among the audit, audit the integrity of the socio-economic problems in changing today, also generated a lot of changes, especially in the accounting firm institutional reforms and economic risks growing today, in the socialist market audit among the supervisory role played by the more obvious. At the same time, the is sue of integrity audit also increased, and as a CPA audit honest bearer in strengthening audit risk management, improve audit quality and effective prevention and control of audit risk, more and more by the community attention. This paper deeply analyzes the Shandong Mahayana accountingInfluence factors of audit integrity, by summarizing the influencing factors of audit may lead to the integrity of the factor analysis method, combined with the Shandong Mahayana accounting firm risk oriented audit ideas, comprehensive use of risk assessment and risk response to the audit process, the reasonable measure of audit risk...
