联系我们

论文查询结果	返回搜索

论文编号：	11017
作者编号：	2120163203
上传时间：	2019/6/17 14:57:18
中文题目：	C环保公司BOT项目审计研究
英文题目：	Study on the Audit of BOT project of C Environmental Protection Company
指导老师：	张继勋
中文关键字：	特许经营权；环保公司BOT项目；BOT项目审计；风险导向审计
英文关键字：	Service Concession Arrangements; Environmental Protection Company BOT Project; BOT Project Audit; Risk-Oriented Audit
中文摘要：	BOT（build－operate－transfer）是“建设－运营－移交”的英文缩写，主要是指在投资基础设施建设过程中，政府采用招标引入私有资本的一种运营模式。目前在我国，财政部和发改委也都推出各种有利政策推进政府和社会资本的深入合作，也促使上市公司、大型国有企业越来越多地采用这种方式进入基础设施建设领域，覆盖范围包括污水处理、道路道桥、电厂等领域。BOT项目公司财务报表的真实公允，对于行业的健康发展，公司的融资渠道，项目招标都会产生决定性的影响。运用注册会计师的职业能力，分析BOT项目公司财务报表的审计流程，对于BOT项目审计工作确立更加完善的整体框架，以及将风险导向审计运用到BOT项目财务报表的审计实践过程当中去，具有重要的作用和意义。本文通过研究风险导向审计和BOT项目特点的基础之上，从BOT业务的概念、风险点、准则规范出发，聚焦于财务报表中高风险错报点，提取BOT项目公司财务报表的行业特征，通过注册会计师的视角，寻求相应的应对措施和审计方法。本文以C环保公司BOT项目审计为例，描述了审计的过程，并指出案例公司审计中存在的主要问题，包括审计人员对BOT项目风险评估不充分；对BOT项目建造阶段收入是否确认及BOT项目资产认定的审计标准不明确；审计证据可靠性不足及审计人员本身的专业局限性。本文针对这些问题提出了有实操意义的进一步改进措施，例如结合BOT项目特点进行风险识别，重视内部控制审计；设计针对BOT项目关键科目的审计标准；改进审计证据可靠性；配备与BOT项目内容专业相关的审计人员等。注册会计师应当深入理解会计准则，贯彻审计准则，牢记“实质重于形式”的原则时刻保持“职业怀疑”态度，更要重视风险评估程序，加深对被审计单位的了解，充分体现注册会计师的职业判断，是实质性程序的基础。
英文摘要：	BOT is the abbreviation of "Build-operate-transfer" in English. It mainly refers to a mode of introducing private capital by bidding for investment in infrastructure construction. At present, the Ministry of Finance and the Development and Reform Commission have also launched various favorable policies to promote in-depth cooperation between the government and social capital. And more and more listed companies and large state-owned enterprises have adopted this way to enter the field of infrastructure construction, covering sewage treatment, roads and bridges, power plants and so on. The true and fair financial statements of BOT project companies will have a decisive impact on the healthy development of the industry, the financing channels of the company and the project bidding. From the perspective of certified public accountants, the study of BOT project company's financial statements audit is conducive to the establishment of the BOT project audit framework, and to give full play to the application of risk-oriented audit in BOT project's financial statements audit practice. Based on the research results of risk-oriented audit and the characteristics of BOT project, this paper starts from the concept, risk point and standard of BOT business, analyses the characteristics of financial statements of BOT project companies, the risk points of misstatement of major financial statements, and discusses the main countermeasures and audit methods of CPA audit. Taking the BOT project audit of C Environmental Protection Company as an example, this paper describes the audit process and points out the main problems existing in the audit of the case company, including insufficient risk assessment of the auditors for BOT projects; unclear audit criteria for the recognition of income during the construction stage of BOT projects and assets of BOT projects; insufficient reliability of audit evidence and professional limitations of the auditors themselves. In view of these problems, this paper puts forward some practical measures for further improvement, such as we should identify risks according to the characteristics of BOT projects, pay more attention to internal control audit, design audit standards for key accounts of BOT projects, improve the reliability of audit evidence, and allocate auditors with expertise for BOT projects. Certified public accountants should deeply understand accounting standards, implement auditing standards, keep in mind the principle of "substance is more important than form" and maintain the attitude of "professional suspicion", pay more attention to risk assessment procedures, deepen the understanding of auditees, and fully reflect the professional judgment of certified public accountants, which is the basis of substantive procedures.
查看全文：	预览  下载(下载需要进行登录)