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北美作业代写:Audit risk

2018-07-25 来源: 51due教员组 类别: Paper范文

下面为大家整理一篇优秀的paper代写范文- Audit risk,供大家参考学习,这篇论文讨论了审计风险。审计风险通常是指被审计单位的财务报表和其他会计资料没有公允地反映其财务状况,审计人员却认为已经公允地反映;或者被审计单位的财务报表和其他会计资料总体上已经公允地反映其财务状况,审计人员却认为没有公允地反映,并出具不恰当的审计报告,审计机关据以发表不恰当的审计意见,做出不恰当的审计决定的可能性。

Audit risk,审计风险,essay代写,paper代写,作业代写

Audit risk is an unavoidable issue in the development of audit business. It usually refers to the fact that the financial statements and other accounting materials of the auditees do not reflect their financial status fairly, but the auditors think they have. Or the financial statements and other accounting materials of the auditees have, on the whole, fairly reflected their financial status. However, the auditors believe that they have not been fairly reflected and issue inappropriate audit reports. Therefore, it is possible for audit institutions to issue inappropriate audit opinions and make inappropriate audit decisions. According to the causes of audit risk, audit risk can be divided into inherent risk, control risk and inspection risk. Qualitatively, there is an inverse relationship between check risk and the comprehensive level of inherent risk and control risk. The higher the integrated level of inherent risk and control risk, the lower the acceptable level of inspection risk for auditors, and vice versa. In other words, when the comprehensive level of inherent risk and control risk is high, auditors must expand the scope of audit and minimize the inspection risk so as to reduce the overall audit risk to an acceptable level. Audit risk is characterized by objectivity, universality, potential and controllability.

Market economy is a legal economy, and auditing activities, as an important part of economic life, accept the regulation and adjustment of law without exception. When the law gives the auditing department rights, it also requires them to assume corresponding responsibilities. With the development of commodity economy, the country and society have higher and higher requirements for auditing. The audit object has expanded from the entrusted financial responsibility to the management responsibility and management responsibility. The scope of audit extends from accounting records to business activities; The function of audit changed from economic supervision to economic verification and economic evaluation based on supervision. The audit responsibility of the auditors extends from the correctness of the audit statement to the proof of whether the business activities under review have any major fraud behaviors and the evaluation of the business results of the enterprises. The more responsibilities the auditors take, the greater the audit risk.

At the same time, the complex and changeable audit objects increase the audit risk. China is in the developing period of socialist market economy. The economic business types of various economic organizations are complicated and the trading tools are changeable. Science and technology are developing rapidly and new technologies are emerging. The carrier of economic activities is mainly accounting data and other relevant materials, which involve a wide variety of contents. However, the information about this aspect is very uncertain, and the risk of information is very high, so it is more difficult for auditors to draw correct conclusions, and risks are inevitable.

Carry out accounting computerization, network audit also can bring audit risk. The main performance is: hardware defects, such as computer hard disk damage without data backup caused by data loss; Human error and intentional sabotage, hacker intrusion and data theft, sudden power failure or dead machine during operation will result in data loss. Artificial and deliberate tampering, etc., all bring audit risk.

Audit risk is caused by the difference of auditor's working ability. In real work, the ability of auditors is relatively limited, which makes it difficult for them to meet all the expectations of the society. The responsibility and professional attention of auditors are also different, which will inevitably restrict the development of audit work and affect the quality of audit.

At the same time, the audit method itself implies the audit risk. The modern auditing methods adopted by auditors have their own defects, and the disadvantages of the system base auditing are increasingly prominent. First of all, it relies too much on the test of the internal control system of the audited unit. Although the establishment of the internal control system can reduce the error and disadvantage in economic activities, due to the inherent limitations of the internal control system, it cannot avoid all the wrong and disadvantage. Face a lot of accounting information often USES a statistical sampling method, although this method can improve the efficiency of the audit, but as a result of forensics approach, auditors were not quite grasp those samples representative of the whole, and the differences between samples and overall, the audit results from the objective facts have mistakes, which inevitably produce audit risk.

As long as the audit risk is kept at a reasonable level, the audit will be successful. In practical work, how to avoid and prevent audit risks is most fundamental to change the ideological concept, change the past practice of simply investigating, handling and collecting, and insist on the unification of the authenticity, legality and benefits of auditing financial and financial revenues and expenditures. In conclusion, the following points should be made:

We will improve the quality of auditors, strengthen their awareness of legal risks, and ensure that they know the law, abide by the law and act in accordance with the law. Therefore, it is necessary to strengthen political learning, improve the political quality of all auditors, and prevent audit risks from ideology. At the same time, business training should be strengthened to improve the professional level of auditors and prevent audit risks technically.

Auditors shall strictly implement the auditing law, its implementation regulations and working standards. From the determination of audit project plan, service of audit notice, audit evidence collection, audit report, soliciting opinions of the auditees, to the making of audit opinions and audit decisions in accordance with the law, every link should be carried out in accordance with legal procedures and requirements to avoid arbitrariness of law enforcement. At the same time, we should strengthen the auditing quality control system and strictly implement the auditing standards of all links.

Do a good pre-trial investigation to predict potential risks. Grasp the basic information of the auditees in advance through investigation, and adjust the audit focus, audit method and scope in time if the investigation result is not in accordance with the reality. Conduct a compliance investigation on the internal control system of the audited entity, predict the degree of risk control and make a feasible audit plan on this basis.

The new basic standards of national audit put forward clear requirements on audit commitment, and auditors should not ignore them. The audit commitment letter shall require the auditee to make a commitment to the authenticity and integrity of the accounting data, no accounting books, assets, etc., and to explain the guarantee, mortgage, litigation, related transactions and matters after the period so as to define the liability. In addition, the legal representative of the audited entity may be required to authorize the person responsible for providing accounting materials and signing opinions on audit certification materials and audit reports, and the authorized person shall be responsible for comprehensively soliciting opinions from the relevant departments and personnel and preventing and resolving audit risks in this regard.

In the audit, we should listen carefully to the situation introduction and report of the auditees and try our best to master the overall situation. The fact of audit verification shall be recognized by the relevant personnel of the audited entity; Listen to the opinions of the auditees. When soliciting opinions in the audit report, we should carefully listen to and analyze the statements of the auditees and the arguments of the other party. In case of a controversial issue, we should further investigate and verify it, make analysis and judgment, find out the facts thoroughly and distinguish right from wrong. We must resolutely and timely correct the nature and handling of improper and improper auditing and the handling of mistakes, and do not force any excuses for the sake of face.

Every audit entity should recognize the objective existence of audit risk and the risk responsibility it needs to bear for this purpose. By taking conscious actions to prevent the occurrence of audit risk, it should maintain the moderate development of audit business and prevent the risks from being rushed. The audit institution shall, according to a certain proportion of the business income, withdraw risk prevention funds and store them in special accounts for losses caused by audit risks. Also can insure liability insurance to insurance company, this is to undertake effective risk prevention, avoid to suffer loss, transfer risk another kind of method.

In a word, risks always exist, but as long as serious and careful treatment, control and prevention can be expected to eliminate or reduce audit risks, so as to achieve the successful avoidance and prevention of audit risks.

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