会计师事务所审计风险及防范研究—以立信所为例.docx

PAGE PAGE 15 摘 要 当前，随着我国市场经济监管体系的不断完善，注册会计师作为重要的组成部分，在这个行业获得了广阔的发展空间。然而，随着我国公司治理的不断深化，很多审计失败案例被披露了出来。规避审计风险已成为亟待解决的热点问题。本文首先简要介绍了审计风险的概念、构成要素以及会计师事务所审计风险产生的原因。本文从主观原因和客观原因两个方面分析了会计师事务所审计风险形成的原因。然后以立信会计师事务所为例，通过对立信会计师事务所的案例介绍，仔细探究立信会计师事务所在审计过程中存在的问题。最后，提出了改进审计实务环境、加强会计师事务所审计质量控制、完善注册会计师行业监管、提高会计师事务所审计风险控制水平等避免会计师事务所审计风险的建议。 关键词：会计师事务所 审计风险 防范 控制 Abstract At At present, with the continuous improvement of Chinas market economy supervision system, CPA, as an important part, has gained a broad development space in this industry. However, with the deepening of corporate governance in China, many audit failures have been disclosed. Avoiding audit risk has become a hot issue that needs to be solved. This paper first briefly introduces the concept of audit risk, the constituent elements and the reasons for audit risk of accounting firms. This paper analyzes the reasons of audit risk formation in accounting firms from two aspects: subjective reasons and objective reasons. Then, taking Lixin Certified Public Accountants as an example, through the case introduction of Lixin Certified Public Accountants, we carefully explore the problems existing in the audit process of Lixin Certified Public Accountants. Finally, it puts forward some suggestions to avoid audit risk of accounting firms, such as improving audit practice environment, strengthening audit quality control of accounting firms, improving the supervision of certified public accountants industry, and improving audit risk control level of accounting firms. Keywords:Accounting firm Audit risk be on guard control 目 录 一、审计风险的概述 1 （一）审计风险的概念 1 （二）审计风险的组成要素 1 （三）审计风险的基本特征 2 （四）会计师事务所审计风险的原因 3 二、立信注册会计师审计风险的案例介绍 4 （一）立信会计师事务所的简介 4 （二）立信事务所服务审计过程中存在的问题 5 三、会计师事务所避免审计风险的建议 7 （一）改善审计执业环境 7 （二）加强会计事务所的审计质量控制 8 （三）加强对注册会计师行业的监管 9 （四）提高会计师事务所审计风险的控制水平 10 四、结语 11 参考文献 13 致 谢 15 跟随者我国改革开放的步伐，社会主义市场经济进一步的发展，市场环境变得更加复杂，因此会计师事务所面临的审计风险增加。尽管IFC在降低审计风险方面取得了很大的成功，但仍有许多问题需要研究和解决。 一、审计风险