會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制初探-以立信為例

1、上饒師范學(xué)院經(jīng)濟(jì)與管理學(xué)院上饒師范學(xué)院經(jīng)濟(jì)與管理學(xué)院2017屆本科畢業(yè)論文論文題目：會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)控制初探以立信為例學(xué)生姓名：專業(yè)：財(cái)務(wù)管理班級(jí)：13經(jīng)（5）學(xué)號(hào)：13130559指導(dǎo)教師：二○一七年四月目錄一、一、審計(jì)風(fēng)險(xiǎn)理論概述.....................................錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。（一）審計(jì)風(fēng)險(xiǎn)定義.....................................錯(cuò)

2、誤錯(cuò)誤!未定義書簽。未定義書簽。（二）審計(jì)風(fēng)險(xiǎn)特征.....................................錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。（三）審計(jì)風(fēng)險(xiǎn)構(gòu)成要素.................................錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。二、二、中國會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)問題及現(xiàn)狀分析...............錯(cuò)誤錯(cuò)誤!未定義書簽。未定義書簽。（一）會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)現(xiàn)狀..........

3、...............................2（二）會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)問題.........................................31.缺少應(yīng)有的職業(yè)態(tài)度.............................................32.缺乏必要的審計(jì)程序.............................................33.缺乏對(duì)被審單位風(fēng)險(xiǎn)的有效控制.

4、..................................34.缺少必要的監(jiān)督機(jī)制.............................................3三、三、會(huì)計(jì)師事務(wù)所產(chǎn)生審計(jì)風(fēng)險(xiǎn)原因分析.....................................4（一）審計(jì)人員個(gè)人素質(zhì).................................................4（二）審計(jì)方法本身

5、的缺陷...............................................4（三）客戶外部環(huán)境的重大錯(cuò)報(bào)...........................................4（四）客戶的內(nèi)部控制不完善.............................................4四、立信會(huì)計(jì)師事務(wù)所案例研究......................................

6、.......5（一）立信會(huì)計(jì)師事務(wù)所簡介.............................................5（二）立信所審計(jì)風(fēng)險(xiǎn)現(xiàn)狀...............................................5（三）立信審計(jì)風(fēng)險(xiǎn)控制措施.............................................6五、有效控制會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)方式................

7、.....................7(一)提高注冊(cè)會(huì)計(jì)師素質(zhì)................................................7（二）改進(jìn)審計(jì)技術(shù)與方法...............................................7（三）全面評(píng)價(jià)客戶會(huì)計(jì)環(huán)境.............................................7（四）加強(qiáng)事務(wù)所內(nèi)部控制管理....