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论文编号：	13713
作者编号：	2320200643
上传时间：	2022/12/6 21:08:24
中文题目：	Z会计师事务所城投企业审计业务改进研究
英文题目：	Research on the improvement for Z Accounting Firm’s audits of urban investment companies
指导老师：	边泓
中文关键字：	风险导向审计；城投公司审计风险；舞弊风险；错报风险
英文关键字：	Risk-oriented audit;Risk in audit of urban investment company;Cheating risk;Misstatement risk
中文摘要：	城投公司是全国各大城市政府投资融资平台，是特殊市场经营体。现阶段，随着市场经济环境的不断变化和经济体制的不断完善，城投公司成为了具有既依托于政府，又需要向市场化转型双重特点的企业。在政府不再全面兜底的情况下，城投债发生违约的事件频频发生，已经引起了有关监管部门的注意。有关监管部门除了颁布诸多政策措施应对此类事件以外，还愈加关注注册会计师审计对城投公司的不可或缺的监督作用。然而在城投公司审计项目实务中，会计师事务所在审计的各个阶段，在风险点的确定和审计程序的执行上还有很多可以改进的空间。 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，并介绍了城投公司的发展历程，分析了其行业特点和财务特点。然后，介绍Z会计师事务所，并针对其审计的H城投公司项目进行研究。基于同行业其他会计师事务所审计城投公司程序不当被证监会处罚的案例得到的启发，对H城投公司的实际审计案例的分析，发现Z会计师事务所在审计过程中存在风险评估阶段未能充分考虑风险点、针对风险点未能制定有效的审计方法等问题。最后，对问题的形成原因进行深层次的分析并提出完善业务承接与保持过程的程序；依据城投公司特点及所处环境考虑风险点；优化土地类资产、实物类资产、营业收入相关的审计程序等改建建议。
英文摘要：	Urban investment company (UIC for short) is a governmental investing and financing platform in major cities of the nation.Thus it is a special market business entity.Nowadays,with the continuous change of the market-oriented economic environment and the perfection of the economic system,UICs have become enterprises which need support from the government and demand market-oriented transformation.Since the government doesn't fully guarantee anymore,the defaults of urban investment bonds occur frequently,those have attracted attention of relevant regulatory departments.Beside issuing a series of targeted policies to respond to the possible scenarios,relevant regulatory departments also show solicitude for the essential role of third-party audits on UICs.However,in the practical audit projects of UICs,there is still much to improve in the determination of risk points and the implementation of audit procedures at all stages of audits. First of all,this paper expounds the concept and process of modern risk-oriented audit,as well as UICs’ history,industrial features and financial features.Secondly,it gives an introduction of Z Accounting Firm,and analyze an actual audit case of H Urban Investment Company.Enlightened by the cases that other accounting firms in the same industry which were punished by the CSRC due to improper audit procedures of UICs,several problems have been detected in this audit case,such as insufficient understanding of the enterprise in the business undertaking and maintenance stage,failure to fully consider the risk points in the risk assessment stage,and failure to develop effective audit methods for the risk points.Finally,the causes of the problem are analyzed,and several suggestions are raised:complete the process of business undertaking and maintenance;take risk points into consideration on the basis of the properties of UICs;optimize the audit procedures for land assets,physical assets,operating income and other reconstruction suggestions.
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