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论文编号：	9691
作者编号：	2120152935
上传时间：	2017/12/8 18:23:20
中文题目：	P会计师事务所整合审计方法的应用研究
英文题目：	Research on the Audit Based on Integrated Auditing Method for Accounting Firm P
指导老师：	梅丹
中文关键字：	内部控制审计;财务报表审计;整合审计方法;会计师事务所
英文关键字：	Internal control audit; Financial statement audit; Intergrated auditing; Accounting firm
中文摘要：	随着市场经济的日益发展，企业管理水平逐渐 高，其内部控制的有效性 也越来越受到重视。内部控制审计业务作为一项独立审计业务在我国开展也有 了一段时间，但资本市场上财务舞弊案频发，表明上市公司的内部控制建设还 是存在一定的问题，事务所对其的第三方审计也没有达到应有的作用，其与财 务报表审计业务之间的关系也没有处理得当。本文基于上述背景，从独立第三 方审计的视角出发，分析我国会计师事务所在一同进行内部控制审计业务和财 务报表审计业务时存有的问题，针对整合审计方法 出方法，来达到 高审计 的效率和效果。 本文主要分四个部分展开讨论。第一部分介绍研究背景和意义，对有关整 合审计方法的相关理论和国内外研究成果进行论述。第二部分介绍 P 会计师事 务所进行内部控制审计和财务报表审计的现状，通过其对 A 公司实施内部控制 审计和财务报表审计项目的案例分析， 出目前审计效率低下以及审计效果与 预期差距较大等问题，具体分析问题存在的原因。第三部分针对当前问题，以 整合审计方法为指导，重新设计一套审计业务流程。该流程以内部控制审计和 财务报表审计都会涉及的风险评估和控制测试程序为关键整合点，利用风险导 向审计思路，还是以上述对 A 公司进行两项审计业务为例, 出两项审计采取一 致的重要性水平、相互沟通审计证据、在出具报告前互相利用审计结论进行复 核等，在 高审计效率的同时增强审计结论的准确性。第四部分 出顺利实施 基于整合审计方法的审计流程的保障改进措施，强调从多方面努力，保证审计 业务的质量。
英文摘要：	With the development of the market economy, the level of enterprise management is gradually improving, and the effectiveness of internal control is becoming more and more important. Internal control audit services as an independent audit business in China also have a period of time, but frequent financial irregularities, there are still many problems.Its relationship with the financial statement audit business is also not handled properly.It is against this background, this paper, based on the perspective of independent third party audit, for certified public accountants to carry out internal control auditing business and financial statement auditing business analysis of existing problems, put forward the integration of the audit method, in order to improve the efficiency and effect of audit. The main sections of this article are discussed in four sections. The first part mainly discusses the relevant theories of internal control audit and financial statement audit and the integrated audit method and the research achievements at home and abroad. The second part introduces the P accountants audit status，and fact to A enterprise internal control audit and financial statement audit case, through the introduction and analysis of the specific case, put forward the current efficiency and audit results and expected gap bigger problems. The third part is aimed at the current problems, guided by intergrated auditing method, to design a set of audit of the audit process, leading to the internal control audit and financial statements audit will be involved in risk assessment and control test of audit procedures for key integration points, the use of the audit risk-oriented audit, puts forward the importance of the two audit take consistent level, the relevant audit evidence can communicate with each other, before the report issued by use of the audit conclusion accord with each other, in order to enhance the accuracy of the audit conclusion. Using the audit to simulate the process of the above case, the maneuverability of the proposed method is to confirm and check whether can improve the efficiency and effectiveness of audit, improve the quality of audit. Using A enterprise audit case,analyzing the intergrated audit method.The fourth part is to analyze the measures to ensure the smooth implementation of the audit process of the improvement, and to ensure the quality of the audit business from various aspects.
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