xx會計師事務(wù)所審計風(fēng)險控制制度設(shè)計.doc
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xx會計師事務(wù)所審計風(fēng)險控制制度設(shè)計,摘 要隨著市場經(jīng)濟的發(fā)展，社會審計的范圍逐漸拓寬，人們對審計的期望越來越高，審計職業(yè)的責(zé)任也越來越大。社會經(jīng)濟生活的復(fù)雜性和不確定性增加了審計的難度，相應(yīng)產(chǎn)生了一定的審計風(fēng)險，而注冊會計師將成為審計風(fēng)險的承受對象。審計風(fēng)險的控制是任何一家會計師事務(wù)所管理的核心問題,也是審計理論界研究和討論的熱點問題之一。審計質(zhì)量控制是...
內(nèi)容介紹
此文檔由會員 白癡學(xué)東西 發(fā)布
摘 要
隨著市場經(jīng)濟的發(fā)展，社會審計的范圍逐漸拓寬，人們對審計的期望越來越高，審計職業(yè)的責(zé)任也越來越大。社會經(jīng)濟生活的復(fù)雜性和不確定性增加了審計的難度，相應(yīng)產(chǎn)生了一定的審計風(fēng)險，而注冊會計師將成為審計風(fēng)險的承受對象。審計風(fēng)險的控制是任何一家會計師事務(wù)所管理的核心問題,也是審計理論界研究和討論的熱點問題之一。審計質(zhì)量控制是關(guān)系到會計師事務(wù)所能否履行其社會職責(zé)，能否創(chuàng)聲譽、求生存、謀發(fā)展的大事。建立健全有關(guān)制度控制體系是會計師事務(wù)所審計質(zhì)量控制體系得以健康、高效運行的基礎(chǔ)。為此，人們應(yīng)正確認(rèn)識審計風(fēng)險，增強審計風(fēng)險意識，積極有效地預(yù)防和控制審計風(fēng)險，使審計在維護市場經(jīng)濟秩序方面起到應(yīng)有的作用。
本設(shè)計主要內(nèi)容是xxxx會計師事務(wù)所審計風(fēng)險控制制度設(shè)計。結(jié)合xxxx會計師事務(wù)所的實際情況，主要從會計師事務(wù)所注冊會計師的角度，設(shè)計了審計風(fēng)險的控制制度。
關(guān)鍵詞 審計風(fēng)險 風(fēng)險模型 風(fēng)險控制
Abstract
With the development of the market economy, social gradually broaden the scope of the audit, there is the rising expectation of the audit, the audit profession more and more responsibility. Social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk, and the Institute of Certified Public Accountants audit risk will be the object of the subject. Control of audit risk is the management of an accounting firm in any of the core issue, but also involved in the study of auditing theory and discussion of hot issues. Audit quality control related to the accounting firm is able to fulfill its social responsibility, can a reputation for survival and development event. Establish and improve the system and control system is the accounting firm to audit quality control system health, the basis for efficient operation. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
The main elements of the design of accounting firms audit the middle of the Pearl River system in the design of risk control. Combination of the middle of the Pearl of the actual situation in accounting firms, accounting firms, mainly from the perspective of Certified Public Accountants, the design of an audit of risk control systems.
Key words audit risk risk model risk control
目 錄
摘 要 I
Abstract II
第1章xxxx會計師事務(wù)所概況 1
1.1自然概況 1
1.2經(jīng)營管理概況 1
第２章 xxxx事務(wù)所審計風(fēng)險模型選擇 3
2.1傳統(tǒng)審計風(fēng)險模型 3
2.2現(xiàn)代審計風(fēng)險模型 5
2.3審計風(fēng)險模型的選擇 7
第3章 xxxx師事務(wù)所審計項目控制制度設(shè)計 8
3.1初步業(yè)務(wù)活動控制制度設(shè)計 8
3.1.1初步業(yè)務(wù)活動程序表 8
3.1.2業(yè)務(wù)承接評價表 10
3.1.3業(yè)務(wù)保持評價表 15
3.1.4審計業(yè)務(wù)約定書 19
3.2審計計劃階段控制制度設(shè)計 23
3.2.1審計計劃的內(nèi)容 23
3.2.2審計計劃的編制 24
3.2.3審計計劃的審核 25
3.2.4計劃審計工作的步驟 25
3.3審計實施控制制度設(shè)計 26
3.3.1審前調(diào)查 26
3.3.2審計審計實施方案 27
3.3.3實施審計項目 33
3.3.4審計人員業(yè)績考核 34
3.4審計報告控制制度設(shè)計 35
3.4.1撰寫審計報告的原則 35
3.4.2審計報告設(shè)計 37
結(jié)束語 39
致 謝 40
參考文獻 41
附錄１ 43
附錄２ 49
隨著市場經(jīng)濟的發(fā)展，社會審計的范圍逐漸拓寬，人們對審計的期望越來越高，審計職業(yè)的責(zé)任也越來越大。社會經(jīng)濟生活的復(fù)雜性和不確定性增加了審計的難度，相應(yīng)產(chǎn)生了一定的審計風(fēng)險，而注冊會計師將成為審計風(fēng)險的承受對象。審計風(fēng)險的控制是任何一家會計師事務(wù)所管理的核心問題,也是審計理論界研究和討論的熱點問題之一。審計質(zhì)量控制是關(guān)系到會計師事務(wù)所能否履行其社會職責(zé)，能否創(chuàng)聲譽、求生存、謀發(fā)展的大事。建立健全有關(guān)制度控制體系是會計師事務(wù)所審計質(zhì)量控制體系得以健康、高效運行的基礎(chǔ)。為此，人們應(yīng)正確認(rèn)識審計風(fēng)險，增強審計風(fēng)險意識，積極有效地預(yù)防和控制審計風(fēng)險，使審計在維護市場經(jīng)濟秩序方面起到應(yīng)有的作用。
本設(shè)計主要內(nèi)容是xxxx會計師事務(wù)所審計風(fēng)險控制制度設(shè)計。結(jié)合xxxx會計師事務(wù)所的實際情況，主要從會計師事務(wù)所注冊會計師的角度，設(shè)計了審計風(fēng)險的控制制度。
關(guān)鍵詞 審計風(fēng)險 風(fēng)險模型 風(fēng)險控制
Abstract
With the development of the market economy, social gradually broaden the scope of the audit, there is the rising expectation of the audit, the audit profession more and more responsibility. Social and economic life of the complexity and uncertainty increase the difficulty of the audit, the corresponding rise to a certain degree of audit risk, and the Institute of Certified Public Accountants audit risk will be the object of the subject. Control of audit risk is the management of an accounting firm in any of the core issue, but also involved in the study of auditing theory and discussion of hot issues. Audit quality control related to the accounting firm is able to fulfill its social responsibility, can a reputation for survival and development event. Establish and improve the system and control system is the accounting firm to audit quality control system health, the basis for efficient operation. To this end, it should be a correct understanding of audit risk, and enhance awareness of audit risk, positive and effective prevention and control of audit risk, audit in the maintenance of market economic order has played its due role.
The main elements of the design of accounting firms audit the middle of the Pearl River system in the design of risk control. Combination of the middle of the Pearl of the actual situation in accounting firms, accounting firms, mainly from the perspective of Certified Public Accountants, the design of an audit of risk control systems.
Key words audit risk risk model risk control
目 錄
摘 要 I
Abstract II
第1章xxxx會計師事務(wù)所概況 1
1.1自然概況 1
1.2經(jīng)營管理概況 1
第２章 xxxx事務(wù)所審計風(fēng)險模型選擇 3
2.1傳統(tǒng)審計風(fēng)險模型 3
2.2現(xiàn)代審計風(fēng)險模型 5
2.3審計風(fēng)險模型的選擇 7
第3章 xxxx師事務(wù)所審計項目控制制度設(shè)計 8
3.1初步業(yè)務(wù)活動控制制度設(shè)計 8
3.1.1初步業(yè)務(wù)活動程序表 8
3.1.2業(yè)務(wù)承接評價表 10
3.1.3業(yè)務(wù)保持評價表 15
3.1.4審計業(yè)務(wù)約定書 19
3.2審計計劃階段控制制度設(shè)計 23
3.2.1審計計劃的內(nèi)容 23
3.2.2審計計劃的編制 24
3.2.3審計計劃的審核 25
3.2.4計劃審計工作的步驟 25
3.3審計實施控制制度設(shè)計 26
3.3.1審前調(diào)查 26
3.3.2審計審計實施方案 27
3.3.3實施審計項目 33
3.3.4審計人員業(yè)績考核 34
3.4審計報告控制制度設(shè)計 35
3.4.1撰寫審計報告的原則 35
3.4.2審計報告設(shè)計 37
結(jié)束語 39
致 謝 40
參考文獻 41
附錄１ 43
附錄２ 49
