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论文编号：	13263
作者编号：	2320190767
上传时间：	2022/6/9 14:50:24
中文题目：	HY会计师事务所开展村干部经济责任审计改进研究
英文题目：	Research on the improvement of HY accounting firm''s participation in village cadres'' economic responsibility audit
指导老师：	刘志远、高玉章
中文关键字：	会计师事务所；村干部；经济责任审计
英文关键字：	Accounting firm; Village cadres; Economic responsibility audit
中文摘要：	村干部经济责任审计作为监督与评价村干部履行经济责任情况的重要手段，对于防范和化解村集体经济组织财务管理风险具有重要作用。在审计全覆盖背景下，政府审计资源难以涵盖村干部经济责任审计。社会审计机构参与政府审计外包的村干部经济责任审计现下已成为大的趋势。因此，对社会审计机构参与村干部经济责任审计外包进行科学系统的研究，分析审计实践中存在的问题，并提出改进建议，具有较为重要的意义。 本文以HY会计师事务所开展的村干部经济责任审计为研究对象，运用文献研究法及案例研究法，梳理其开展T镇村干部经济责任审计业务的全流程后，从初步业务活动阶段、审计计划阶段、审计实施阶段、审计报告阶段、审计归档移交阶段五个阶段进行分析，提出其在开展村干部经济责任审计实践中存在的问题：审计业务约定书不够具化、审计计划流于形式、审计实施阶段实质程序的针对性不足、审计报告交换意见异议偏多、审计档案归档移交难以通过验收等。本文针对上述问题分析了原因后提出了相关的建议如加强审计业务约定书的管理、完善审计计划的制定流程、提高审计程序应对审计风险的针对性、提高审计报告中审计评价的精准性、加强审计档案归档移交工作的对接、推动执行商定程序等。
英文摘要：	As an important means to supervise and evaluate the performance of village cadres' economic responsibilities, village cadres' economic responsibility audit plays an important role in preventing and resolving the financial management risks of village collective economic organizations. Under the background of full audit coverage, it is difficult for government audit resources to cover the economic responsibility audit of village cadres. It has become a general trend for social audit institutions to participate in the economic responsibility audit of village cadres outsourced by the government. Therefore, it is of great significance to make a scientific and systematic research on the participation of social audit institutions in the audit outsourcing of village cadres' economic responsibility, analyze the problems existing in the audit practice, and put forward improvement suggestions. Taking the economic responsibility audit of village cadres carried out by HY accounting firm as the research object, this paper combs the whole process of carrying out the economic responsibility audit of village cadres in T Town by using the methods of literature research and case study, and analyzes it from five stages: preliminary business activity stage, audit plan stage, audit implementation stage, audit report stage and audit filing and handover stage. Put forward the problems existing in the practice of village cadres' economic responsibility audit: the audit content in the audit engagement letter is not clear enough, the operability of the audit plan is not strong, the pertinence of the actual procedures in the audit implementation stage is not enough, the accuracy of audit evaluation in the audit report stage is not enough, the docking in the audit filing and handover stage is not strong, etc. After analyzing the reasons for the above problems, this paper puts forward relevant suggestions, such as strengthening the management of audit engagement letter, improving the formulation process of audit plan, improving the pertinence of audit procedures to deal with audit risks, improving the accuracy of audit evaluation in audit report, strengthening the docking of audit archives archiving and handover, facilitating the implementation of agreed procedures,etc.
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