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论文编号：	14154
作者编号：	2320200665
上传时间：	2023/12/7 1:58:53
中文题目：	Z会计师事务所存在退市风险上市公司审计业务改进研究
英文题目：	Research on the improvement for Z Accounting Firm’s audits of listed companies with delisting risk audit services
指导老师：	边泓
中文关键字：	风险导向审计；退市风险；舞弊风险；持续经营能力
英文关键字：	Risk oriented auditing; Delisting risk; Fraud risk; Going concern capability
中文摘要：	为了促进我国的资本市场健康有序的发展，我国的退市制度在不断地完善，2020年沪深交易所颁布了退市新规，形成了“应退尽退”的常态化退市机制以及财务类、交易类、规范类、重大违法类退市标准，进一步提高了上市公司的整体质量。 根据近几年的退市情况分析，触及财务类指标退市的上市公司数量较多，会计师事务所作为资本市场的“看门人”，为促进我国资本市场有序发展发挥着重要的作用，但是存在退市风险上市公司一般有较高的审计风险，首先由于其本身战略失败或者是由于外部环境变化导致所面临的经营风险较大，其次内部控制往往设计不合理或者其运行不足以防止或者纠正错报导致控制风险较高，最后有退市风险上市公司存在较大的舞弊风险，对于会计师事务所及注册会计师来说执业风险较大且审计失败之后所付出的成本较高，然而在实务中，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的不足，导致不能充分揭示退市风险，明确市场预期。 本文首先结合现代风险导向审计的理论以及我国退市制度的发展对存在退市风险上市公司的审计风险进行了分析。然后，介绍了Z会计师事务所对存在退市风险上市公司审计风险的管控方式，并针对其审计的两个具体审计业务进行研究，基于其审计程序不当被证监会处罚而进行深度思考和总结，对Z会计师事务所在审计过程中存在的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进行分析。最后，对问题的形成原因进行深层次的分析并提出依据存在退市风险上市公司所处的环境考虑审计风险、优化对风险点的审计方法以及增加会计师事务所的保障措施等改进建议。
英文摘要：	In order to promote the healthy and orderly development of China's capital market, the delisting system is constantly being improved. In 2020, the Shanghai and Shenzhen Stock Exchanges issued new delisting regulations, forming a normalized delisting mechanism of "all withdrawals should be made" and financial, trading, regulatory, and major illegal delisting standards, further improving the overall quality of listed companies. According to the analysis of delisting situations in recent years, there are a large number of listed companies that have touched financial indicators for delisting. As the "gatekeepers" of the capital market, accounting firms play an important role in promoting the orderly development of China's capital market. However, listed companies with delisting risks generally have high audit risks. Firstly, due to their own strategic failures or changes in the external environment, they face significant operational risks, Secondly, internal control is often designed unreasonably or its operation is insufficient to prevent or correct misstatements, resulting in higher control risks. Finally, there is a high risk of delisting in listed companies. For accounting firms and certified public accountants, the practice risk is high and the cost incurred after audit failure is high. However, in practice, accounting firms in various stages of auditing, There are still many deficiencies in the determination of risk points and the execution of audit procedures, resulting in insufficient disclosure of delisting risks and clear market expectations. This article first analyzes the audit risks of listed companies with delisting risks based on the theory of modern risk-oriented auditing and the development of delisting systems in China. Then, it introduced the management and control methods of Z accounting firm for audit risks of listed companies with delisting risks, and conducted research on two specific audit engagements of Z accounting firm. Based on the punishment of the China Securities Regulatory Commission for improper audit procedures, it conducted in-depth thinking and summary, and failed to fully consider risk points during the risk assessment stage of Z accounting firm's audit process Analyze issues such as failure to develop effective audit methods for risk points. Finally, conduct a deep analysis of the causes of the problem and propose improvement suggestions such as considering audit risks based on the environment in which listed companies face delisting risks, optimizing audit methods for risk points, and increasing assurance measures for accounting firms.
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