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论文编号：	16023
作者编号：	2320234181
上传时间：	2026/6/3 10:12:43
中文题目：	H事务所对城投公司的风险导向审计研究——以L市城投公司审计为例
英文题目：	Research on Risk-Oriented Audit of Urban Investment Companies by H Accounting Firm: A Case Study of L City Urban Investment Company
指导老师：	张继勋
中文关键字：	现代风险导向审计；城投公司审计；风险评估；会计师事务所
英文关键字：	modern risk-oriented auditing；urban investment company audit；risk assessment；accounting firm
中文摘要：	在地方政府隐性债务风险防控与融资平台市场化转型持续推进的背景下，城投公司审计面临的政策约束日益趋紧，风险识别难度也相应提高。城投公司兼具企业属性、政策属性与公共资源运营功能，重大错报风险往往不在账面上直接暴露，而是更多嵌入融资安排、关联关系以及特殊经营判断等事项之中。这一背景下，考察现代风险导向审计在城投公司审计中的具体运用及执行偏差，具有较为迫切的现实价值。 本文以H事务所对L市城投公司2024年年报审计项目为研究对象，依托系统理论、战略管理理论、风险管理理论与公共受托责任理论，采用案例分析法，结合风险评估记录、工作底稿及相关档案资料，对该项目的审计流程、存在问题及改进路径展开分析。全文围绕审计计划、风险评估、风险应对以及审计报告出具等关键环节进行系统梳理，并在此基础上归纳项目执行中的主要偏差及其成因。研究发现，城投公司审计中的重大错报风险具有较强的政策依赖性与判断复杂性，若仅依赖一般性账项核查和常规程序安排，往往难以充分识别风险来源。 案例显示，H事务所对L市城投公司的审计存在风险评估主观、程序执行浅表化等执行偏差，这些问题并非孤立程序失误，而是城投业务高度的信息不对称性与事务所自身风险标准、质控机制及团队建设等结构性不足相互叠加的结果。基于此，本文提出针对审计计划阶段、风险评估、风险应对等环节的改进措施，为提升城投公司现代风险导向审计的科学性、规范性与有效性提供实践参考。
英文摘要：	Against the backdrop of ongoing implicit debt risk prevention by local governments and the continued market-oriented transformation of financing platforms, audits of urban investment companies face increasingly stringent policy constraints, making risk identification more challenging. Urban investment companies combine enterprise attributes, policy mandates, and public resource management functions, and material misstatement risks are often not directly observable on the accounts but are embedded in financing arrangements, related-party relationships, and complex operational judgments. In this context, examining the practical application and execution deviations of modern risk-based auditing in these companies holds urgent practical significance. This study focuses on H Accounting Firm’s audit of the 2024 annual report of L City Urban Investment Company, applying systems theory, strategic management theory, risk management theory, and public trusteeship theory. Using a case study approach, and drawing on risk assessment records, working papers, and relevant documentation, the study analyzes the audit process, identifies existing deficiencies, and proposes targeted improvements. The research systematically reviews key stages, including audit planning, risk assessment, risk response, and audit report issuance, and summarizes the main execution deviations and their underlying causes. Findings indicate that material misstatement risks in urban investment company audits are highly policy-dependent and involve complex professional judgments; reliance solely on conventional account verification and standard procedures is insufficient to fully identify risk sources. Specifically, H Accounting Firm’s audit exhibited subjective risk assessment and superficial execution of procedures. These issues are not isolated procedural errors but result from the interplay of high information asymmetry inherent in urban investment operations and structural limitations within the auditing firm, including risk standards, and team capacity. Based on these insights, the study proposes targeted improvements across planning, risk assessment, risk response, providing practical guidance for enhancing the rigor, effectiveness, and reliability of modern risk-based audits of urban investment companies.
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