联系我们

论文查询结果	返回搜索

论文编号：	13702
作者编号：	2320200662
上传时间：	2022/12/6 14:53:51
中文题目：	基于风险导向的文化传媒公司审计研究——以A会计师事务所对快看漫画审计为例
英文题目：	Research on the audit of culture Media Company based on risk orientation——Taking A accounting firm''''''''''''''''s audit of Kuaikan comics as an example
指导老师：	张继勋
中文关键字：	风险导向；文化传媒公司；审计；会计师事务所
英文关键字：	risk-oriented；cultural media corporation；audit；Accounting firm
中文摘要：	大众对娱乐作品有更多的期待，文化传媒领域迎来了很好的发展机会。文化传媒公司数量出现了很大的增长，但同时也表现出了许多不合规的问题，这吸引了研究人员和行业内的注意，并投入了很多精力来探讨传媒主体经营合规的问题。对文化传媒主体的行为进行管理，保护好行业正规经营主体的正当利益，使传媒领域财务信息披露的质量不断提高成为全体的共同期待，这也对会计师事务所在审计文化传媒主体的财务报表时有了更高的要求。 文化传媒主体因其拥有很多行业的特点，其表现出来的风险和一般企业有很多不同，审计项目组在对传媒类主体进行审计的时候会遇到很多不常遇到的痛点、难点问题。本文从会计师事务所的角度出发，以现代风险导向理论、风险管理理论为基础，全面深入的解析文化传媒公司所具有的经营特征和财务上展现的一部分特点以及这些特点对项目组审计可能带来哪些困扰。本文特别选取了快看漫画公司作为本文的案例研究对象，该公司满足传媒公司的众多特点，经营方式和股权结构上有其特殊之处。本文介绍了审计项目组对快看漫画公司审计的全流程，并对整个环节中存在的问题进行了解析，有针对性的提出了具体的改进措施。 本文全面介绍了审计一家文化传媒类公司应当执行哪些审计程序，剖析了传媒类公司具有普遍性的特点、问题。本文旨在基于风险导向审计的要求，设计一套适应传媒公司特点的规范化、系统化的审计流程，希望能够为事务所审计传媒公司提供一些参考，帮助事务所充分发现风险，恰当的安排审计应当做得程序，取消或减少一些不重要的程序，合理控制资源分配，把最终成果达到高水平。
英文摘要：	The public has more expectations for entertainment works, and the field of cultural media has ushered in a good development opportunity. The number of cultural media companies has increased greatly, but at the same time, they also show many non-compliance problems, which has attracted the attention of researchers and the industry, and a lot of energy has been put into the discussion of the problem of media subject operation compliance. To manage the behavior of cultural media subjects, protect the legitimate interests of formal business subjects of the industry, and continuously improve the quality of financial information disclosure in the media field has become the common expectation of all, which also puts higher requirements on accounting firms to audit the financial statements of cultural media subjects. Due to the characteristics of many industries, cultural media subjects present risks that are different from those of ordinary enterprises. The audit team will encounter many unusual pain points and difficult problems when auditing media subjects. From the perspective of accounting firms, based on the modern risk-oriented theory and risk management theory, this paper comprehensively and deeply analyzes the operating characteristics and financial features of cultural media companies and what troubles these characteristics may bring to the audit team. In particular, this paper selects Kuaikan Comics Company as the case study object of this paper. This company meets many characteristics of media companies, and has its special operating mode and ownership structure. This paper introduces the audit project team's audit process of Kuaikan Comics Company, analyzes the existing problems in the whole process, and puts forward specific improvement measures. This paper comprehensively introduces what audit procedures should be carried out in auditing a culture and media company, and analyzes the universal characteristics and problems of media companies. The purpose of this paper is to based on the requirement of the risk-oriented audit, design a set of adapt to the characteristics of standardization and systematization of the audit process, hoping to provide some reference for firm to audit the media company, help firms found risk fully, proper arrangement of audit shall do procedure, cancel or reduce the number of less important programs, reasonable control the allocation of resources, Bring the final product to a high level.
查看全文：	预览  下载(下载需要进行登录)