京都会计师事务所审计风险研究.doc

PAGE PAGE 19 摘 要 随着经济全球化进程的不断加深，世界各地的经济活动越来越紧密。加之互联网，信息技术的快速发展，信息共享越来越方便，人们之间的联系也变得日益紧密。在这个大的时代背景下我国的市场经济不断发展，经济实力不断增强，涌现出了一大批优秀的企业。然而在近几年，一些知名企业内部管理失效，不少企业内部审计失败的案例时时刻刻不在提醒人们审计之于企业的重要性。在目前阶段，我国对于审计风险的研究尚处于起步阶段，相关理论尚不完善。对于一个会计师事务所，如果它想在相关领域能够得到快速成长，并且还希望获得很好的发展，那么它首先需要解决的就是审计风险的问题。目前在我国，没有一个很好的标准或者一个明确的概念去界定审计责任。由于我国现有的法律也没有明确的表述，因此在一些与审计风险有关的案件中，注册会计师通常会遭受到不利判决。 本文以京都会计师事务所作为研究对象，在审计风险相关理论的指导下，针对京都会计师事务审计风险控制问题进行深入的研究。一方面,通过了解京都会计师事务所的审计风险现状,分析其经营管理过程中存在的审计风险,进而对京都会计师事务所的审计风险管理提出一些建议性的改进措施,完善其审计风险防控体系;另一方面,通过对京都会计师事务所审计风险防控体系的研究,给其他会计师事务所一些启示。 关键词：注册会计师 审计风险 京都会计师事务所 Abstract As the process of economic globalization continues to deepen, economic activity around the world is getting closer. Coupled with the Internet, the rapid development of information technology, information sharing is more and more convenient, and the connection between people has become increasingly close. In the context of this big era, Chinas market economy has continued to develop, and its economic strength has continuously increased, and a large number of outstanding enterprises have emerged. However, in recent years, the internal management of some well-known enterprises has failed, and many cases of internal audit failures are not always reminding people of the importance of auditing to enterprises. At the current stage, Chinas research on audit risk is still in its infancy, and the relevant theory is still not perfect. For an accounting firm, if it wants to grow rapidly in related fields and wants to develop well, then the first thing that needs to be addressed is the issue of audit risk. Currently in China, there is no good standard or a clear concept to define audit responsibility. Since there is no clear statement in the existing laws of our country, in some cases related to audit risk, CPAs usually suffer unfavorable judgments. This paper takes Kyoto accounting firm as the research object and conducts in-depth research on the risk control problem of Kyoto accounting affairs