我国会计师事务所审计风险防范

我国会计师事务所审计风险防范

摘要

自从我国二十世纪八十年代初恢复注册会计师制度以来，注册会计师(CPA)审计已经历了20多年的发展历程。在这个过程中，随着社会主义市场经济的建立、发展和完善，CPA审计得到了持续快速的成长，注册会计师行业已经成为我国经济控制、监督机制的重要组成部分。可是，我们同时看到，随着审计在经济中的作用越来越重要，涉及审计人员的诉讼也在逐渐增多，许多会计师事务所因诉讼陷入困境，甚至倒闭，审计风险问题已不容忽视。它不仅影响到审计质量的提高，而且关系到独立审计事业的生存和发展，已经成为审计职业界密切关注的一个热点问题。

目前我国注册会计师审计风险的形成因素是多方面的，审计风险的形成既客观地存在于审计关系内部，又与现实的社会经济环境有着密切的联系。降低审计风险，不但需要注册会计师自身强化风险意识，提高执业水平，同时也需要社会为其创造一个良好的、理想的执业环境，不能只要求注册会计师保持绝对的独立性，而没有相应的社会和法制环境。审计风险的规避和防范需要

全社会的关注、理解与支持，多管齐下，综合治理方能出成效。

关键词：审计风险；防范；会计师事务所

Abstract

Since our country in the early 1980s recovery since the certified public accountant system, the certified public accountant (CPA) audit has experienced 20 years of development history. In this process, with the establishment of the socialist market economy, development and perfection, CPA audit got continued rapid growth, CPA profession has become China's economic control, an

important part of supervision mechanism. But, we also see that the role in the economy with audit is more and more important, the lawsuit involving auditors in increases gradually, many accounting firm for litigation mess up, or even collapse, audit risk problem has not to be ignored. It not only affect the audit quality enhancement, and related to independent audit business's existence and development, has become one of the audit profession pay close attention to a hot issue.

At present our country registered accountants audit risk factors of audit risk is various, the formation of the audit relation is objective lies within, and and the reality of the social economy environment has the close relation. Reduces the audit risk, not only need CPA itself aggrandizement risk consciousness and improve the professional level, but also need to society as its to create a good, ideal practice environment, not only request CPA remains absolutely independence and no corresponding social and legal environment. The audit risk evasion and

prevent need the concern of the whole society, understanding and support, multi-pronged approach.we, comprehensive governance can out effect.

Keywords: audit risk; Prevention; Accounting firm

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目录

Abstract (2)

1绪论 (7)

1.1 研究背景、目的及意义 (7)

1.1.1研究背景、目的 (7)

1.1.2研究意义 (8)

1.2 国内外研究现状 (9)

1.2.1国内外研究现状 (9)

1.2.2对国内外现状进行对比 (11)

1.3 研究的内容和方法 (13)

1.3.1研究的内容 (13)

1.3.2研究的方法 (14)

2相关基本理论 (14)

2.1审计的概念及发展历史 (14)

2.1.1审计的定义 (14)

2.1.2审计的发展历史 (15)

2.2审计风险的涵义 (20)

2.3审计风险要素分析 (21)

2.3.1固有风险及其分析 (22)

2.3.2控制风险及其分析 (22)

2.3.3检查风险及其分析 (23)

2.4审计风险特征 (24)

3我国审计风险的现状及案例分析 (25)

3.1内部审计风险 (25)

3.2国家审计风险 (28)

3.3注册会计师审计风险 (32)

4会计师事务所审计风险的成因分析 (35)

4.1外部环境的影响 (35)