联系我们

论文查询结果	返回搜索

论文编号：	15101
作者编号：	2320200680
上传时间：	2024/12/10 12:22:20
中文题目：	C会计师事务所J医药公司审计项目的审计质量提升策略研究
英文题目：	Research on the Audit Quality Improvement Strategies for C Accounting Firm''''s J Pharmaceutical Enterprise Audit Project
指导老师：	边泓
中文关键字：	审计质量；现代风险导向审计；医药行业风险点；审计风险；审计程序
英文关键字：	Audit Quality；Risk-Based Audit Approach；Pharmaceutical Industry Risks；Audit Risk；Audit Procedures
中文摘要：	第三方中介审计机构对公司对外披露的年度报告数据进行审计检查，以确保这些数据能够公允地反映企业的运营状态。目前，由会计师事务所出具的审计报告已经成为广大投资者了解企业信息和判断投资方向的有力证据。医药行业由于其行业独特性与其他常规行业存在明显的区别，如研发投资巨大、行业竞争激烈、经营风险较高以及容易受到行业政策的强烈影响等。在此背景下，当注册会计师为医药公司提供审计服务时，他们可能会遭遇更高的审计风险。 本文以C会计师事务所对J医药公司财务报表审计的业务流程为案例，发掘会计师事务所在应对医药企业审计风险时存在的问题，提出了相应的优化建议，旨在提升C会计师事务所针对J医药公司审计项目的业务质量。 本文首先结合国内外研究成果对审计质量、现代风险导向审计的理论概念进行了阐述。其次介绍了C会计师事务所业务质量制度建立情况，以及近些年医药上市公司审计受到的处罚信息。再其次通过总结近些年所处罚案例中审计程序中所存在的缺陷，结合对J医药公司年报审计项目的案例分析，发现C会计师事务所在应用现代风险导向理论进行审计的过程中，现有制定的审计程序不足以应对J医药公司存在的风险点，无法根据风险点制定相应的审计计划并执行相应的审计程序，进而指出C会计师事务所在风险评估和风险应对中存在的审计程序缺陷。最后，基于上述分析，我们提出了一些优化措施，希望能为提高C会计师事务所在J医药公司风险导向审计中的审计质量提供合理性建议。
英文摘要：	Third-party intermediary auditing firms play a critical role in reviewing companies' disclosed annual report data to verify that these figures accurately represent the firm’s operational performance. Currently, audit reports issued by accounting firms serve as essential sources for investors to gain insights into corporate information and guide their investment decisions. The pharmaceutical industry, characterized by substantial R&D investment, intense competition, elevated operational risks, and a high sensitivity to regulatory policies, presents distinct challenges compared to other industries. Consequently, certified public accountants (CPAs) auditing pharmaceutical companies face heightened audit risks. This paper examines the audit process of financial statements of Company J conducted by Firm C, identifying challenges faced by auditors in managing industry-specific risks within pharmaceutical enterprises and proposing optimization strategies aimed at enhancing the audit quality of Firm C’s engagement with Company J. Initially, we review the theoretical concepts of audit quality and the risk-based audit approach, drawing from both domestic and international studies. Subsequently, we discuss Firm C's quality control framework and the penalties it has faced in recent years. Analyzing these penalized cases reveals deficiencies in audit procedures, particularly within the context of the annual report audit of Company J. The findings indicate that the audit procedures currently employed by Firm C, while based on risk-oriented principles, are insufficient to address the specific risk factors identified in Company J. These inadequacies hinder the development of targeted audit plans and the execution of risk-responsive audit procedures, exposing weaknesses in Firm C’s risk assessment and mitigation processes. Based on this analysis, we propose several optimization measures intended to provide actionable recommendations for improving the audit quality of Firm C’s risk-based auditing practices in their work with Company J.
查看全文：	预览  下载(下载需要进行登录)