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Essay代写:Audit risk

2018-05-16 | 来源:51due教员组 | 类别:Essay代写范文

本篇essay代写- Audit risk讨论了审计风险。审计风险,指的就是审计人员在对被审计单位的经营活动和财务报表进行审计时,出现了错报或者漏报等问题,而对财务信息的使用者做出了不恰当表述的风险。由于审计报告是面向广大利益相关者的,一旦出现了审计风险,势必会影响公司的经营决策和投资者的投资决策,对市场经济秩序和金融市场也产生不利影响。本篇essay代写51due代写平台整理,供大家从参考阅读。

Audit risk,审计风险,essay代写,代写,paper代写

Audit risk, refers to the auditor on the business activities of the auditees and audited financial statements, a misstatement or omission of such issues, and to users of financial information to make the risk of inappropriate expression. Since the audit report is geared to the needs of the stakeholders, once appear, the audit risk, is bound to affect the company's operating decision-making and investment decisions of investors, the market economic order and financial market also. Especially in the present development of unceasingly deepen market economy environment, all the stakeholders of audit work put forward higher request, therefore, to analyze the factors influencing audit risk is very necessary.

China's audit work has started relatively late, and it is still very underdeveloped. In many aspects, there are areas to be strengthened and improved. Audit work is the main basis of a comprehensive and perfect laws and regulations, and this need in the long-term development of the social economy and the audit work to continuously improve and perfect, so to speak, the laws and regulations of the audit in China is not perfect, the audit work is lack of a sound legal environment. For a long time, China has paid much attention to administrative and criminal responsibility in terms of economic penalty. In numerous regulations about audit legal liability, the punishments for auditors are involved in administrative and criminal responsibility, and there are also some of these laws and regulations are abstract terms, has increased the uncertainty in the actual execution. In addition, the market environment is changing in our country, this led to the audit related laws and regulations to adjust more frequently, or content of the laws and regulations lag behind the actual situation, this objectively increases the risk of audit work.

With the further deepening and development of market economy, the market subject becomes more diversified, which brings new challenges to audit work. Firstly, the increase of market vitality has enlarged the scale of enterprises and various economic organizations, and their business scope and business volume have greatly exceeded the past, which has greatly enhanced the workload of auditors. In the process of the long-term development of the enterprise, its economic business types become more diverse and complex, in the past, on the basis of the production and business operation activities, and increased lending, investment, acquisition, consolidation and other new conditions, this requires the auditor must have a more professional and comprehensive knowledge, increased pressure on auditors; Finally, due to the expansion of the auditees and the increase of the volume, make audit information system becomes more complex, the auditor may not for all financial information to identify one by one, only according to the actual situation to select certain sampling audit methods, this objectively increases the audit risk.

Audit work often involves the auditees financial situation, profitability and reputation, is closely related to the vital interests of the many stakeholders, therefore, tend to be high to the auditor's quality requirement. A qualified auditor must possess solid professional knowledge, strong sense of responsibility and professional ethics, strong professional competence and practical experience. If auditors do not have a good professional quality, it is often difficult to find hidden in practical work. Problems in financial statements can not be easily misused. In addition, the particularity of audit work requires the auditor must maintain independence in the work, adhere to the principle of objective and fair, and if the auditor can't stick to it, is bound to affect the quality and credibility of the audit work.

Through the above analysis, it can be realized that the factors affecting audit risk are not only subjective, but also influenced by objective factors. Therefore, when studying the factors that prevent audit risk, it is also necessary to consider from these aspects.

Perfect laws and regulations can provide detailed reference and guidance for audit work, which can provide a more secure environment for audit work. To establish and improve relevant laws and regulations, we should pay attention to the legislative achievements of foreign audit work, and make improvement based on the actual situation of our country. This can not only promote the improvement of the quality of audit work in China, but also speed up the synchronization of our country's audit with international audit, so as to solve some international problems. At the same time, perfect the laws and regulations, should pay attention to avoid ambiguity, clear the specification of the criteria, which can reduce the uncertainty in the actual audit work, reduce the influence of human factors on audit quality. We will increase the civil penalties for auditors who violate the law and regulations, and make clear the responsibility of the auditors for the civil training of the injured party, and urge the auditors to strengthen their sense of responsibility and work ability.

The ability and quality of the auditors not only include their actual working ability, but also their professional ethics. Improve the capacity and quality of audit personnel, must begin from the following aspects: to improve the auditor's business ability, can the audit personnel training on a regular basis, to strengthen the audit professional knowledge learning, in the practical work gradually cultivate the auditor's actual ability to work; To strengthen the training of auditors occupational morality, internal audit unit to create a good environment, cultivating the consciousness of responsibility, honesty and self-discipline and fair vocational morality units such as culture, we regularly organize some lectures and activities about professional ethics, gradually lead auditors to establish a correct concept of career; Audit units should attach importance to the cultivation of risk awareness of employees in the practical work, improve the ability in analysis and judgment of the auditor, so it can effectively identify in the complex audit environment potential risk factors.

Because the financial situation and operation situation of the audited unit is complex and changeable, the process of formation of various audit risks is also very complicated. Considering the cost of the audit and audit time, audit impossible for all being audited financial statements and business to conduct a comprehensive and detailed analysis, therefore, can only make some audit strategies, choose the appropriate method to audit sampling. This requires the auditor to have certain practical experience and judgment ability. When making the audit strategy, audit personnel should strengthen the study of various cases, using audit knowledge to conduct a comprehensive analysis, with the help of experience and scientific method to make professional judgment to high-risk areas, then can take risk-oriented audit, focus on the resources and the strength to audit risk, it can greatly improve the efficiency and quality of audit work.

To sum up, the formation of audit risk for various factors, in the audit work to also want to firmly grasp the subjective factors and objective factors, the influence of the micro and macro factors, and from all aspects to take measures to improve, continuously improve the quality and level of auditors, so as to improve the quality of audit work, reduce the audit risk, maintain the stability of the market economic order in our country.

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