联系我们

论文查询结果	返回搜索

论文编号：	13752
作者编号：	2120202957
上传时间：	2023/3/8 10:25:25
中文题目：	A会计师事务所制造业企业风险导向审计研究 ——以B制造业企业审计为例
英文题目：	Research on The Risk Oriented Auditing of Manufacturing Enterprise By A Accounting Firm ——Take B Manufacturing Enterprise As An Example
指导老师：	张继勋
中文关键字：	现代风险导向审计；制造业企业；会计师事务所
英文关键字：	Modern Risk-oriented Audit; Manufacturing Enterprise; Accounting Firm
中文摘要：	随着上世纪七十年代末八十年代初我国“对内改革，对外开放”一系列政策出台实施，政府工作重点转移到以经济建设为中心的轨道上来，国民经济开始复苏，我国逐步由计划经济迈向市场经济，顺应经济发展需求，中国注册会计师制度开始酝酿。2009年我国进入上中等收入国家行列，现在已经步入工业化后期，制造业依然是我国实体经济的主体、经济高质量发展的关键和动力。2016年我国政府工作报告中首次出现“新经济”，中国企业在做大的同时在做强做优方面也取得不俗成就，信息技术产业结构不断优化，影响着制造业企业的产品质量和创新能力，为我国制造业在国际舞台上竞争力的提升助力。伴随着经济的发展，我国的审计行业也从应用制度导向审计逐步适应了现代风险导向审计的应用。 本文站在会计师事务所的角度，基于现代风险导向审计的视角对制造业企业的财务审计进行研究，以提高注册会计师审计效率和审计质量为目的。首先梳理国内外文献，总结归纳现代风险导向审计和风险管理的相关理论、概念；其次，就一个制造业企业财务审计作为案例进行分析，分为了解被审计单位及其环境与风险评估、制定总体审计策略与具体审计计划、进一步审计程序和完成审计工作四个部分，归纳总结案例中存在的问题并提出建议。本文从风险评估、进一步审计程序、完成审计工作三个方面提出完善会计师事务所对制造业企业财务审计的建议，对存货及成本项目评估风险、丰富项目组内部讨论形式、事务所合伙人与质控部门职能扁平化；补充各个业务循环控制测试、规范实质性程序的执行并提高职业怀疑水平；运用分析程序对报表进行总体复核、细化审计工作底稿复核标准，一方面希望提高会计师事务所对制造业企业审计的效率与质量，为财务报表使用者提供更高质量的审计报告，另一方面希望能对我国会计师事务所持续高质量发展提供支持。
英文摘要：	In the late 1970s and early 1980s, the focus of our government's work shifted to economic construction, and the national economy began to recover. In line with the needs of economic development, the Chinese Certified Public Accountant system began to brew. In 2009, China entered the ranks of upper-middle-income countries, manufacturing is still the main body of our country's real economy and the key and driving force for high-quality economic development. The continuous optimization of the information technology industry structure affects the product quality and innovation of manufacturing enterprises. Information technology has the ability to help to improve the competitiveness of our country's manufacturing industry on the international stage. With the development of economy, our country's audit has gradually adapted to the application of modern risk-oriented auditing from the application of system-oriented auditing. From the perspective of an accounting firm, this paper studies the financial auditing of a manufacturing enterprise, in order to improve the auditing efficiency and quality of Certified Public Accountants. Firstly, related theories of modern risk-oriented auditing and risk management are summarized. secondly, the financial auditing of a manufacturing enterprise is analyzed as a case. The case are divided into four, analyzing the risks of this manufacturing enterprise, the audit strategy and specific audit plan, the further audit procedure and the completion of the audit work. The problems existing in the case are summarized and suggestions are put forward. This paper puts forward suggestions from three aspects: risk assessment, control tests and substantive procedures and completion phase. On the one hand, we hope to improve the efficiency and quality of auditing of manufacturing enterprises by accounting firms. On the other hand, we hope to provide support for the sustainable high-quality development of Chinese accounting firms.
查看全文：	预览  下载(下载需要进行登录)