会计学专业 浅谈现代风险导向审计的应用 ——基于华泽钴镍公司审计失败案例的分析

I 浅谈现代风险导向审计的应用 ——基于华泽钴镍公司审计失败案例的分析 摘 要 在这个经济发展得如此迅猛的时代，许多知名的会计师事务所却接连出现了许多令人惊讶的审计丑闻。比如在 2019 年，我国其中一家国际化、专业化的大型会计师事务所--瑞华会计师事务被证监会立案调查。为什么在专业化程度如此之高的顶尖会计师事务所里，还是会存在审计失败的案例以及没有察觉甚至是遗漏的审计风险的存在呢？审计师如何更好的运用现代风险导向审计去“顺瓜摸藤”，充分掌握被审计单位的风险，保证更好的审计质量，这就是我现在探讨现代风险导向审计应用的意义之处。本文主要采用案例分析法，并辅归纳总结和规范研究等研究方法，选择对瑞华会计师事务所对华泽钴镍股份有限公司进行现代风险导向审计的应用这个现实案例进行探讨，并将总结其中存在的问题以及提出我个人的意见建议。希望这些意见建议可以有助于审计人员更好地运用现代风险导向审计。关键词：现代风险导向审计；重大错报风险；会计师事务所；成都华泽钴镍；II Talking about the application of modern risk-oriented audit Abstract In this era of rapid economic development, many well-known accounting firms have experienced a series of surprising audit scandals. In 2019, for example, one of China's largest international and professional accounting firms, ruihua accounting firm, was investigated by the China securities regulatory commission. Why are there cases of audit failures and audit risks that are not perceived or even missed in top accounting firms with such a high degree of specialization? How to better use modern risk-oriented audit to "touch the vine", fully grasp the risk of the auditees, to ensure better audit quality, this is the significance of the application of modern risk-oriented audit I now discuss.This paper mainly adopts the case analysis method, supplemented by the methods of induction, summary and normative research, and chooses to discuss the practical case of the application of modern risk-oriented audit of huaze...