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论文编号：	7043
作者编号：	2120123090
上传时间：	2014/12/10 20:27:22
中文题目：	J会计事务所对小企业的审计风险及其控制研究
英文题目：	Research on audit risk from small enterprises and its control in J Certified Public Accountants
指导老师：	边泓
中文关键字：	审计风险；小型企业；偷逃税金
英文关键字：	audit risk management; small enterprises auditing; tax evasion
中文摘要：	近几年，我国的市场经济快速发展，审计行业的诉讼案件越发增多，审计风险逐渐成为会计师事务所和注册会计师不可回避的一个突出问题。本文以J会计事务所对小型企业审计为例，阐述了小型企业逃避缴纳税金行为的特征并简单介绍了隐瞒收入的形成原因，总结了一般小企业逃避纳税义务的财务舞弊手法，分析了J会计事务所现阶段审计风险管理现状，然后在此基础上提出改进J会计事务所审计风险管理措施和方法。最后结合个人观点提出结论。本文从J会计事务所对小型企业目前的审计风险防控现状入手，对其面临的审计风险防控所出现的问题进行了较为深入地研究。很多小型企业，为了获取非法收入，偷逃纳税义务，隐瞒收入虚增成本的现象越来越普遍。企业提供的财务报表根据有关法律法规的规定是必须经注册会计师审计的，因此对隐瞒收入虚增成本问题的分析是非常重要的。在实施审计程序中注册会计师针对企业出于偷逃纳税义务目的的粉饰报表行为采取怎样的审计风险管理策略问题就变得突出起来。目前，很多中小企业的会计报表舞弊的手段日趋复杂而且隐蔽，会计事务所特别是小型会计事务所限于自身条件，却没有一套能准确评估审计风险的审计方法，使得注册会计师对报表中的错误忽略的可能性增加，从而出具不恰当的审计意见报告，不但注册会计师本人承担法律责任，而且使得会计师事务所也承担了法律责任，这样无形中增加了审计风险。为此，有必要对处于逃避缴纳税金为目的的财务报表审计风险进行剖析，找准审计风险成因，从而采取相应措施降低审计风险。
英文摘要：	With the development of China of market economy, the enterprise business risk increases gradually, the audit risk problem has become a symbol of more and more prominent in our accounting firms and certified public accountants. Most manifest the situation of enterprises growth production to a number of financial statements, but the authenticity of the financial report is not optimistic, because of accounting fraud behavior makes the information authenticity of financial statements greatly discount. Especially in the small and medium-sized enterprises, hiding income inflated costs to evade tax obligations phenomenon is relatively common, many small and medium-sized enterprises have this kind of tendency. According to the provisions of relevant laws and regulations, the enterprise's financial statements must be audited by CPAs, analysis and so on the hidden income inflated cost problem is very important, the CPA in the implementation of audit procedures for enterprises in the report on tax evasion behavior of powder decorative purpose to take the management strategy of audit risk problems. At present, many small and medium-sized enterprise financial statements fraud means increasingly complex and subtle, increase the possibility of making CPA ignore statements mistakes, which published the inappropriate audit opinion, not only the registered accountants legal liability, but also makes the CPA legal liability to increase audit risk. Therefore, it is necessary to avoid paying taxes in the financial statements for the purpose of audit risk analysis, find out the causes of audit risk, so as to take corresponding measures to reduce the risk of audit. In this paper, with a firm of accountants to audit the small enterprises as an example, expounds the characteristics of enterprise escape pay taxes behavior and introduces the concealment of income causes, summarizes the majority of small and medium-sized enterprises evade financial fraud method of tax obligation, to accounting firms audit risk management situation analysis, put forward the improvement measures and method of a public accounting firm audit risk management solutions on the basis of analysis. Finally, combined with the personal point of view put forward conclusions.
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