联系我们

论文查询结果	返回搜索

论文编号：	13898
作者编号：	2320200693
上传时间：	2023/6/5 17:26:04
中文题目：	E事务所燃气公司项目审计工作改进研究
英文题目：	Research on Improvement of Gas Company Project Audit Work in E Firm
指导老师：	边泓
中文关键字：	现代风险导向审计；长期股权投资减值；接驳工程
英文关键字：	Modern Risk-oriented Auditing；Impairment of long-term equity investments；Connection engineering
中文摘要：	摘要 近年来，随着我国政府加大天然气的推广力度，燃气企业具备十分良好的发展环境。京津冀地区及周边地区，东北、珠三角及长三角地区是推进“煤改气”工程的重点区域，因此我国拥有着巨大的天然气市场，由于调整了能源结构，受政府出具的“气代煤”政策的刺激，再加上管网运输相关的基础设施的不断完善，天然气进口能力也得到了强化，天然气行业飞速发展。受天然气市场利好的影响，燃气行业内的企业不断增多，燃气上市公司众多，其中最著名的有：昆仑燃气及中国燃气等。随着燃气行业的发展以及上市企业数量和规模的增加，广大投资者和债权人对燃气企业披露的财务信息的准确性和真实性，也提出了更为严格的要求。此外，在国家政策指引下，监管机构也加强了对上市企业披露的年报信息的检查力度，对年报披露的真实性的重视程度进一步提高，对财务信息造假行为更是零容忍，严格查处违法行为。对监管政策和制度进行更新，体现出监管机构对公司和广大投资者的独立审计机构的核查和监督也提高了一个层次。同时，燃气企业资金运作和业务经营模式的复杂性也在增加，国有燃气企业管理层在业绩考核方面也存在一定压力，可能存在操纵利润的动机，以上种种变化都使得第三方审计机构会计师事务所及注册会计师面临挑战增加。 本文从会计师事务所的角度出发，依托现代风险导向的审计模型，以E会计师事务所对H燃气公司的审计过程为案例，介绍了E会计事务所初步业务活动、风险评估、风险应对到审计工作完成的全过程，同时借鉴长春燃气审计项目被出具警示函的案例，发现在对H燃气公司审计的过程中，未识别出长期股权投资减值及固定资产减值风险，同时，对燃气公司传统的审计风险点，如燃气销售收入截止性、燃气管网配套工程成本的资本化和费用化的划分及接驳工程成本的确认的应对程序不足，从而影响审计风险进而影响审计质量。对此，本文针对性上述问题提出相关的改进措施。本文将外部审计与燃气公司的行业及财务特点紧密结合，为会计师事务所降低燃气公司审计风险、改善审计质量提供了思路和参考。 关键词：现代风险导向审计；长期股权投资减值；接驳工程
英文摘要：	Abstract In recent years, with the increasing promotion of natural gas by the Chinese government, gas enterprises have a very favorable development environment. The Beijing Tianjin Hebei region and surrounding areas, as well as the Northeast, Pearl River Delta, and Yangtze River Delta regions, are key areas for promoting the "coal to gas" project. Therefore, China has a huge natural gas market. Due to the adjustment of energy structure, stimulated by the government's "gas to coal" policy, and the continuous improvement of infrastructure related to pipeline transportation, the natural gas import capacity has also been strengthened, and the natural gas industry is developing rapidly. Affected by the favorable natural gas market, the number of enterprises in the gas industry continues to increase, and there are many listed gas companies, among which the most famous are Kunlun Gas and China Gas. With the development of the gas industry and the increase in the number and scale of listed companies, investors and creditors have also put forward stricter requirements for the accuracy and authenticity of financial information disclosed by gas companies. In addition, under the guidance of national policies, regulatory agencies have also strengthened their inspection of the annual report information disclosed by listed companies, further increasing their emphasis on the authenticity of annual report disclosure, and zero tolerance for financial information fraud, strictly investigating and punishing illegal activities. The update of regulatory policies and systems reflects a higher level of verification and supervision by regulatory agencies on independent audit institutions of companies and investors. At the same time, the complexity of fund operation and business operation models in gas enterprises is also increasing. The management of state-owned gas enterprises also faces certain pressure in performance evaluation, and there may be motives for manipulating profits. All these changes have increased the challenges faced by third-party auditing firms, accounting firms, and certified public accountants. This article starts from the perspective of an accounting firm and relies on a modern risk-oriented audit model. Taking E accounting firm's audit process of H Gas Company as a case, it introduces the entire process of E accounting firm's initial business activities, risk assessment, risk response, and completion of audit work. At the same time, drawing on the case of Changchun Gas audit project being issued with a warning letter, it is found that in the process of auditing H Gas Company, The risk of long-term equity investment impairment and fixed asset impairment was not identified. At the same time, the traditional Audit risk points of the gas company, such as the cut-off of gas sales revenue, the division of capitalization and expense of the cost of gas pipeline network supporting projects, and the insufficient response procedures for the confirmation of the cost of connection projects, affected the Audit risk and thus affected the audit quality. In response, this article proposes relevant improvement measures targeting the above issues. This paper closely combines external audit with the industry and financial characteristics of gas companies, providing ideas and references for accounting firms to reduce Audit risk of gas companies and improve audit quality.. Key words: Modern Risk-oriented Auditing; Impairment of long-term equity investments; Connection engineering
查看全文：	预览  下载(下载需要进行登录)