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论文编号：	12039
作者编号：	2320180780
上传时间：	2020/12/10 19:44:47
中文题目：	Z事务所对钢铁企业的风险导向审计研究
英文题目：	Research on risk oriented audit of iron and steel enterprises by Z firm
指导老师：	边泓
中文关键字：	风险导向审计；钢铁企业的风险点；盈余操控动机；错报风险
英文关键字：	Risk Oriented Audit；Risk Point Of Iron And Steel Enterprises；Earnings Manipulation Motivation；Misstatement Risk
中文摘要：	目前我国的会计师事务所都在使用现代风险导向审计的方法，但是其实施效果却难以令人满意，尤其是对国有企业的审计，问题更为突出。钢铁企业作为国有企业的基石同时具有国有企业的共性和显著的行业特征。注册会计师对它进行审计时未能充分考虑风险。本文将Z事务所对A钢铁企业的审计流程作为案例进行研究，指出其存在的问题并提出解决方法，提高审计质量。 本文首先对现代风险导向审计的概念及其流程进行了阐述。接着介绍Z会计师事务所目前受到的处罚信息以及现行的基本审计流程和风险管理制度。通过对 A钢铁企业年报审计的案例分析，发现Z会计师事务所在应用现代风险导向审计的过程中没有根据钢铁企业的经营现状和未来发展需求确定风险点，对公司经营环境了解不足，没有根据风险点制定相应的审计计划并执行相应的审计程序，指出Z会计师事务所未能针对收入、在建工程、存货、关联交易制定一个特殊周密的审计过程。据此提出优化措施，最后给出了提升国有钢铁企业风险导向年报审计质量的政策建议。 针对Z会计师事务所在对A钢铁企业年审中不足的优化措施有客观评价承接业务的总体风险，依据识别出的风险点制定审计计划，设计针对性的审计程序以应对收入、在建工程、存货和关联方交易，并提高复核人员的风险意识和专业能力以提高审计底稿复核质量。
英文摘要：	Since China revised the auditing standards, every accounting firm has begun to apply the modern risk oriented audit method. However, the implementation effect is not satisfactory, especially in the audit of state-owned enterprises. At the same time, iron and steel enterprises have the common characteristics of state-owned enterprises and significant industry characteristics. CPA fails to fully consider the risk when auditing. This paper takes the audit process of airon and steel enterprise of Z firm as a case study, points out the existing problems and puts forward solutions, so as to contribute to the audit development of iron and steel enterprises. This document introduces the concept and process of modern risk-based detection. Then it introduces the punishment information of Z accounting firm and the current basic audit process and risk management system. By right Based on the case analysis of annual report audit of a steel enterprise, it is found that Z accounting firm did not determine the risk points according to the operation status and future development needs of the iron and steel enterprises in the process of applying modern risk oriented audit, so it did not formulate the corresponding audit plan and implement the corresponding audit procedures according to the risk points A special and thorough audit process is formulated for related party transactions. Then, it analyzes the causes of the deficiencies of Z accounting firm in the application of modern risk audit from two aspects: the lack of understanding of the company's business environment in the initial business stage and the imperfection of the audit risk design procedure in the risk assessment stage. Finally, the policy suggestions to improve the audit quality of risk oriented annual report of state-owned iron and steel enterprises are given. In view of the insufficient optimization measures of Z accounting firm in the annual audit of iron and steel enterprise, it objectively evaluates the overall risk of undertaking business, formulates audit plan according to the identified risk points, designs targeted audit procedures to deal with income, construction in progress, inventory and related party transactions, and improves the risk awareness and professional ability of the reviewers, so as to improve the quality of audit manuscript review.
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