会计学-现代风险导向审计在天衡会计师事务所的应用研究论文

本科论文摘 要之所以说当今世界是一个风险与机遇并存的社会，是因为市场经济的快速发展和世界全球化进程的加快，以及企业经营管理的双向延伸。由于社会生活的复杂性和不断变化为审计工作带来了一定难度，这也对审计工作产生了一些风险。审计工作在实践中，风险的不断增加会引起了很多人的注意，比如国外的“安然”事件和国内的“银广夏”事件，这些事件都是审计风险引起社会关注的代表，对审计工作的进展产生了一定的影响。会计师事务所是审计工作风险管理的一线机构，它的抗风险能力会在某些程度上对审计行业的生存和发展产生相应的影响。所以，关于对审计工作风险相关问题的探讨显得尤为重要。本文从审计风险的相关概论入手，然后根据理论指导对审计风险进行分析，来探讨审计工作风险产生的各方面原因，再通过分析天衡会计师事务所的审计案例，为其它会计师事务所的风险管理工作提出合理化建议，发现问题，解决问题，积极防范和化解风险，为提高审计工作的效率打下坚实的基础。关键词：天衡会计师事务所；现代风险导向；审计风险；风险控制本科论文AbstractIn recent years, with the continuous acceleration of globalization and the development of market economy, the horizontal and vertical extension of enterprise management has created a world where opportunities and risks coexist. The complexity and variability of economic life undoubtedly increase the difficulty of social audit, which leads to the emergence of audit risk. In the audit practice, from the "Enron" incident abroad to the "Yinguangxia" incident in Shenzhen, China, the increase of audit risk has aroused widespread concern from all walks of life. As the first line of audit risk management, the risk control ability of the accounting firm affects the survival and development of the whole industry to a certain extent. China's CPA industry is not mature, especially the audit business is in its infancy, the risk-taking ability is weak, and once the risk causes or becomes a loss, its consequences are often fatal. Therefore, the research of...