RH会计师事务所的审计风险及防范研究.docx

PAGE 28 桂林航天工业学院毕业设计（论文） 内容摘要: 随着社会的发展，我国的会计师事务所发展越来越壮大，随之而来的审计风险问题却也愈来愈让人们心惊，受到人们重视。审计风险带来的影响是巨大的，不仅会侵害公众及相关利益者的权益，不利于社会营造良好的审计环境，还会给会计师事务所的发展带来阴影，损害其声誉。影响审计风险大小的因素众多，比如事务所的内外部环境、审计行业的发展趋势等等。所以，在当今，如何面对和防范事务所的审计风险问题成为了如今行业发展和社会发展的重中之重。所有会计师事务所为了生存和发展必须关注的中心问题就是风险控制问题，它也是当代审计理论界热讨问题之一。论文首先介绍了审计风险的定义和特点，并阐述了目前RH会计师事务所审计风险的现状和存在的问题，从事务所各方面出发，比如审计范围和内容等客观方面和审计方法本身的缺陷、审计人员的专业素养、审计收费是否规范化等方面原因，有针对性地对RH会计师事务所在有效控制审计风险方面，提出了切合会计师事务所发展的建议，希望能为事务所的发展提供借鉴。 关键词：会计师事务所；审计风险；风险防范与控制 Abstract: With the development of society, the development of accounting firms in our country is more and more strong, and the problems of audit risk are getting more and more alarming and valued by people. The impact of audit risk is enormous. It will not only infringe on the rights and interests of the public and relevant stakeholders, but also create a good audit environment for the society. It will also bring shadows to the development of accounting firms and damage their reputation. There are many factors that affect the size of audit risk, such as the internal and external environment of audit firms, the development trend of audit industry, and so on. Therefore, nowadays, how to face and prevent audit risk of firms has become the most important issue in the development of industry and society. Risk control is the central issue that all accounting firms must pay attention to in order to survive and develop. It is also one of the hot topics in contemporary auditing theory circles. Firstly, this paper introduces the definition and characteristics of audit risk, and expounds the current situation and existing problems of audit risk in RH accounting firms. Starting from various aspects of business, such as the objective aspects of audit scope and content, the defects of audit method itself, the professional quality of auditors, the standardization of audit fees and other reasons, this paper aims at RH accounting affairs. As for the effective control of audit risk, it puts forward some suggest