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论文编号：	14171
作者编号：	2320213509
上传时间：	2023/12/7 16:23:08
中文题目：	M会计师事务所基于风险导向房地产公司审计研究
英文题目：	Research on Audit of Real Estate Company Based on Risk Orientation by M Accounting Firm
指导老师：	张继勋
中文关键字：	会计师事务所；风险导向；房地产公司审计；审计缺陷；改进措施
英文关键字：	Accounting firms; Risk Orientation; Real Estate Company; Audit Deficiencies; Solutions
中文摘要：	随着资本市场的发展导致公司所有权和经营权分离，股东与管理层的目标相去甚远，股东希望自身财富最大化，而管理层则是希望通过优秀的财务业绩拿到高额的薪资回报。也因此，管理层编制的财务报表存在舞弊的可能性。这时就需要聘请外部独立第三方机构来审计，并对财务报表发表审计意见，最终的目的是将财务报表重大错报风险降到可接受范围内，使外部投资者能够获悉真实反映公司财务状况的数据。但随着商业社会的不断进步，舞弊手段层出不穷，对审计的要求也在不断提高，现代风险导向审计正在逐步取代传统审计方法，如何高质量执行风险导向审计是会计师事务所面临的一个难题。 本文以A公司作为案例公司，结合会计师事务所对房地产行业审计的经验，对M会计师事务所对A房地产公司审计过程进行深入的研究。论文提出了房地产行业目前的基本现状与存在的问题，以现代风险导向审计理论出发，运用风险管理理论，为本文的研究提供理论基础和实践基础。论文详细描述了M会计师事务所对A房地产公司的风险导向审计过程，从审计计划阶段、审计实施阶段、审计完成阶段的全流程进行分析，阐述了M会计师事务所在风险评估方面、控制测试方面、实质性程序方面以及数据分析平台方面存在的问题，给改进措施提供了依据。为达到提高风险导向审计质量的目标，论文结合了对房地产公司审计的特点，从风险评估方面、控制测试方面、实质性程序方面以及数据分析平台方面提出帮助M会计师事务所提高审计质量的改进措施。
英文摘要：	With the development of the capital market leading to the separation of company ownership and management rights, shareholders and management goals are far apart, shareholders want to maximize their wealth, and management hopes to get high salary returns through excellent financial performance. As a result, there is a potential for fraud in the financial statements prepared by management. In this case, an external independent third-party organization is required to audit and issue an audit opinion on the financial statements, with the ultimate aim of reducing the risk of material misstatement of the financial statements to an acceptable range, so that external investors can obtain financial data that truly reflects the situation of the enterprise. However, with the continuous progress of the commercial society, fraud methods emerge one after another, so the requirements for auditing are also increasing, modern risk-oriented audit is gradually replacing the traditional audit method, how to implement high-quality risk-oriented audit is a difficult problem faced by accounting firms. This paper takes Company A as a case enterprise, combined with the audit experience of accounting firm in the real estate industry, and conducts an in-depth study on the audit process of Real Estate Company A by M Accounting Firm. This paper puts forward the current basic status quo and existing problems of the real estate industry, starting from modern risk-oriented audit theory and using risk management theory, which provides a theoretical and practical basis for the research of this paper. This paper describes in detail the risk-oriented audit process of M Accounting Firm on A Real Estate Company, analyzes the whole process from the audit planning stage, audit implementation stage and audit completion stage, and expounds the problems existing in risk assessment, control testing, substantive procedures and data analysis platform of M Accounting Firm, and provides a basis for solutions. In order to achieve the goal of improving the quality of risk-oriented audit, this paper combines the characteristics of real estate company audit, and proposes improvement measures to help M accounting firm improve audit quality from the aspects of risk assessment, control testing, substantive procedures and data analysis platform.
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