會(huì)計(jì)專(zhuān)業(yè)外文翻譯5

1、<p><b>　　廣東工業(yè)大學(xué)</b></p><p><b>　　華立學(xué)院</b></p><p>　　本科畢業(yè)設(shè)計(jì)（論文）</p><p>　　外文參考文獻(xiàn)譯文及原文</p><p>　　系 部 會(huì)計(jì)學(xué)部 </p><p>　　專(zhuān)

2、 業(yè) 會(huì)計(jì)學(xué) </p><p>　　年 級(jí) 2008級(jí) </p><p>　　班級(jí)名稱(chēng) 08本會(huì)計(jì)學(xué)7班 </p><p>　　學(xué) 號(hào) 14010807041 </p><p>　　學(xué)生姓名 巴賢標(biāo) </p><p>　

3、　指導(dǎo)教師 李偉文 </p><p>　　2012 年 4 月 20日</p><p>　　I The discussion on audit risk and prevention of accounting firm</p><p>　　A The goal and the significance of researching audi

4、t risk………………….8</p><p>　　B The problems of accounting firms…………………………………………8</p><p>　　C The analysis of reason rising audit risk………………………………….10</p><p>　　D The strategy reducing aud

5、it risk of CPAs………………………………...11</p><p>　　E Conclusion…………………………………………………………………..14</p><p>　　The discussion on audit risk and prevention of accounting firm</p><p>　　The goal and the

6、 significance of researching audit risk</p><p>　　Audit risk not only affects CPA’s vital interests，but also is direct proportion to the operating risk．So，it is important to study the reasons of audit risk．Th

7、e studying on audit risk is to improve the working quality of CPA to reduce the charged risk，to construct a reasonable auditing environment，and to inform and provide fair information to users to help them making-decision

8、s．</p><p>　　The author thinks the audit risk rising due to poor quality of accounting firms．The CPAs work for firms，and the firms should be responsible for CPAs’ activities，to decrease the CPAs’ risk and avo

9、id the firms’ risk．Only those risk are considered，both the firms and the CPAs may improve each other to promote the development of CPA business.</p><p>　　The problems of accounting firms</p><p>

10、　?、臠ow-price competition</p><p>　　Social existence of competition，the price is the most key eye-catching customers．If any firm uses better price，the business would increase，and give rise to more profit accor

11、dingly，and the firms own competitive advantage to ensure the future development．There is an audit fee standard in the firm，but also there is greater flexibility on specific operations（Industry standard for audit fees is

12、shown in Table 1）．Such as Sichuan XX accounting firm，total assets in the end of the year are ￥1，553，871，396</p><p>　?、芓he imperfect system of quality control</p><p>　　At present，most firms requi

13、re the issued audit reports should base on three—tier review systems．In other words，after issuing the first draft of audit report，project manager must take it to departmental verify，then to manager in charge of departmen

14、t verify，to quality supervisors review lastly．Only after all the three review staffs agree，the audit report may be issued formally．In fact，the firms don’t carry out the system conformity strictly because of many reasons，

15、and reduce part of the procedures</p><p>　　Table 1 The industry fee standard of audit fee</p><p>　?、荰he incomplete follow-up education of auditors</p><p>　　The institute trains t

16、he CPAs annual．The train personnel include the CPAs and the audit assistants in the firms．But due to the busy businesses and the pursuit of profit maximization，the firms wouldn’t spend more time in the follow-up educatio

17、n of CPAs and audit assistants．So CPAs and audit assistants have less chance to renew the knowledge．For example，in Sichuan，some firm s requested the CPAS to answer the questions on internet in the follow—up education．<

18、;/p><p>　?、萻taff recruitment problems</p><p>　　When some firms recruit，there is no better eligibility review process，and the candidates usually come from the interpersonal．So the staff’s profession

19、al knowledge levers are different，which lead to the potential audit risk．During 2008 annual report of audit，a firm recruited a large number of staffs．Only there is 62 staff in audit department．in which there are 20 new C

20、PAs(32．25 percent in tota1)．And 1 6 new staffs(80 percent of new staffs) are graduates．Most of them haven’t come into contact with</p><p>　　The increased time pressure of CPAs</p><p>　　Because t

21、ime is limited．the CPAs had to finish the auditing within the required timeframe．Generally the CPAs spend 3 to 5 days in big corporation，and 1 to 2 days in small corporation．During the annual report audit，the auditors in

22、 a firm in Sichuan didn’t go to audit in accordance with the procedures of auditing standards，and took the substantive test for the audited unit．There is no enough time to assess interna1 control of corporation for the a

23、uditors，and to test the important level also．Becaus</p><p>　　The analysis of reason rising audit risk</p><p>　?、?The enhanced complexity of objective economic activities</p><p>　　Wi

24、th the improvement of degree of social information，more the accounting information of the audited are，in which there are some wrong and false information，more the possibility of oversight are increased．The kind and the c

25、haracter of economic business are different and complex，so the accounting businesses have gone far beyond the traditional content of financial accounting．The appearance of new businesses，such as taxation accounting，lease

26、 accounting，bankruptcy accounting，consolidated financial s</p><p>　　⑵The more competition in firms</p><p>　　In an increasingly competitive environment，the firms always reduce price in order to t

27、he business，which lead to serious unfair competition in audit industry．With the increasing firms and the tender，low-cost competition becomes more intense．Some firms in Sichuan took part in low—cost competition to self-de

28、velopment．The audit fees influence directly inputs of resource in auditing procedure，especially the test procedure and the score，so to affect the quality and the social vale of independent audit</p><p>　?、荰h

29、e low quality of auditors</p><p>　?、賂he limited experience and the abilities of the auditors</p><p>　　The limited audit abilities lead to complete the audit businesses is even worse，or the audit

30、ed content and request between the community and the audit occupation sector are disagreed，which put them involve in the responsibility of unpleasant litigation．For a long time，the audit occupation sectors have thought t

31、he implementation of auditing according to auditing standards is to fulfill their duties，and the accountability and the audit responsibilities may be distinguished．The public not only desi</p><p>　?、赥he poor

32、 of audit staff and professional responsibility</p><p>　　The auditing is a kind of specialized technical service，so the auditors have the responsibility to plan their auditing to discover the false that mayb

33、e cause significant impact on financial statements．In the same time，the auditors ought to apply the personal technology and career concerns in the process of auditing．The responsibility and the career concern s of audito

34、rs are important to the auditing conclusion．The responsibility request the auditors to own high moral characters，integrity persona</p><p>　?、跢lawed method of modern audit</p><p>　　Modem audit me

35、thodology emphasis the balance between audit costs and audit risk，so admitting the existence of a little audit risk is the necessary premise in audit procedures；audit sampling methods and methods of application of analyt

36、ical review throughout the audit process．And therefore the result of the review is bound to a certain degree of error．The developing auditing is facing more competitions，and competitions result in margin profit reduced．I

37、n order to maintain margin profit，the auditing</p><p>　?、躎ime pressure</p><p>　　Under more competition in audit service market，the CPAs are facing the pressure from different sources，such as com

38、petition，the firms’ internal management，the clients，and the third—party(e．g．SFC)，and the pressure is increased by the request of reducing time to finish the auditing．Time pressure is as an environmental factor influencin

39、g on the audit performance，which importance are increasing，and are paid attention to．Due to customers’ own demand，they require firms finish the audit work within the </p><p>　　The strategy reducing audit ris

40、k of CPAs</p><p>　?、臨egulate the functions of law enforcement and government supervision departments</p><p>　　In reasonable regulation and control of“two hands”of both the market and the governm

41、ent，many economic activities of accounting entity operate progressively with market--oriented；many non-standard economic activities are reduced；the disclosure of accounting information are becoming increasingly standardi

42、zed；CPAs will not be difficult to make decisions by dilemma faced；audit risk will be reduced naturally．When CPAs find in practice that policy is inconsistencies of the legislation，administrative l</p><p>　?、?/p>

43、Accounting firms should be improved</p><p>　?、?Accounting firm to establish a sound internal operational mechanism，an d improve the quality of the</p><p>　　internal control system，and to establi

44、sh the risk of liability system</p><p>　　From the perspective of risk control，the firm should establish and improve the internal total quality</p><p>　　management systems，in particular ensure to

45、 perfect the implementation process．The establishment and improvement of audit quality control system are the powerful measures to reduce the fraud and control audit risk．Quality control is an important component of inte

46、rnal control of the system in the firms，and locates in the core position of the system．Strict assessment methods for audit quality，and reducing or eliminate staff errors，timely detecting and resulting problems arising in

47、 the course of aud</p><p>　?、?Establishing and use the mechanisms of professional guidance</p><p>　　The firm should establish the mechanisms of professional guidance to ensure CPAs in the situat

48、ion beyond own knowledge to acquire advisory services timely and appropriate operational guidance．For example，the accounting firm will be able to employ legal，economic，technical expels；the auditors make judgments and dec

49、isions for the authority backed by professionals，so that it can enhance the findings of the audit risk respectability．</p><p>　?、荰o improve the overall quality of CPAs</p><p>　　It should be note

50、d that accounting firms have to do a good job within the work of two aspects：one is in the recruitment of professionals，the strict quality，and not employ the candidates without the conditions．On the other hand，attention

51、should be paid to the existing CPAs’ continually follow—up education．For extremely complex elements in the Chinese economy，the new requirements and the new policy are emerging．Object and content of the audit are constant

52、ly changing，so there should be a system tha</p><p>　?、?CPAs perfect themselves</p><p>　?、賁trictly abide by professional ethics and industry standards</p><p>　　SO far．China has formu

53、lated and promulgated a 48 independent auditing standards and related professional norms，has established basically a system of professional norms for CPAs．CPAs practice only in strict accordance with professional standar

54、ds and the audit procedures necessary，they are possible to form the correct audit findings Therefore，it is particularly important to control risk，to maintain good work ethics，to strictly comply with the requirements of p

55、rofessional standards for the implemen</p><p>　?、?Focus on the important auditing activity of the quality control</p><p>　　Before the audit CPAs in the audit is necessary to correctly handle the

56、 relationship between audit risks and the importance concept，the collection of evidence，use the model of audit risk to analyze factors，and accurate estimate effectively audit risk，the risk of material misstatement．Consid

57、ering the principle of cost an d profit， CPAs may determine audit methodology within the cost of evidence collection，to prepare the implementation plan．In phase of control，the main things is to review the plan</p>

58、<p>　?、跿0 maintain the sensitivity of the audit environment</p><p>　　It is the important matter that CPAs should comprehend the customers and all aspects about audit project to find audit risk and to a

59、void lega1．Before auditing，auditors should be aware of the following environmental matters and maintain the sensitivity：The region’s financial and economic situation and development trend of change，the impact of existing

60、 policies，laws and regulations on the operation and management of customers and the extent，client’s legal representative and its major internal chan</p><p>　?、蹵udit responsibilities must be clear</p>

61、<p>　　In the audit process，on specific project tasks，it is necessary to refine the division of labor，and the responsibility of the audit team members put in place．At the same time，the project manager has to do well

62、the work of supervision and inspection in the entire audit process，and gives recognition to the excellent project team，and holds the team fault liability for the audit risk in violation of the provisions an d slack work．

63、</p><p>　　Conclusion</p><p>　　In China，auditing is high-risk profession．The main bearer of the risk is CPA，and the goal every accounting firm need to pursuit is to reduce the audit risk of CPA．O

64、nly reduce the audit risk of CPA，the development of accounting firm can be achieved continuously．</p><p><b>　　目 錄</b></p><p>　　1. 有關(guān)會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)和防范的探討</p><p>　　1.1審計(jì)風(fēng)險(xiǎn)研究

65、的目標(biāo)和意義.....................................1 </p><p>　　1.2會(huì)計(jì)師事務(wù)所存在的問(wèn)題.......................................1</p><p>　　1.3審計(jì)風(fēng)險(xiǎn)增加的原因...........................................3</p><p&g

66、t;　　1.4注冊(cè)會(huì)計(jì)師降低審計(jì)風(fēng)險(xiǎn)的策略.................................5</p><p>　　1.5結(jié)論.........................................................7</p><p>　　有關(guān)會(huì)計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)和防范的探討</p><p>　　1.1審計(jì)風(fēng)險(xiǎn)研究的目標(biāo)和意義

67、</p><p>　　審計(jì)風(fēng)險(xiǎn)不僅影響注冊(cè)會(huì)計(jì)師的切身利益，而且跟經(jīng)營(yíng)風(fēng)險(xiǎn)是成正比的。因此，研究審計(jì)風(fēng)險(xiǎn)的原因是很重要。研究審計(jì)風(fēng)險(xiǎn)，是提高注冊(cè)會(huì)計(jì)師的工作質(zhì)量，以減少犯罪的風(fēng)險(xiǎn)，構(gòu)建合理的審計(jì)環(huán)境，并通知和向用戶(hù)提供公正的信息，幫助他們做出決策。</p><p>　　筆者認(rèn)為，審計(jì)風(fēng)險(xiǎn)的增加，是源自質(zhì)量不佳的會(huì)計(jì)師事務(wù)所。會(huì)計(jì)師事務(wù)所就應(yīng)該為其業(yè)務(wù)活動(dòng)負(fù)責(zé)，著力去降低注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)和

68、避免企業(yè)風(fēng)險(xiǎn)。只有那些被視為風(fēng)險(xiǎn)，公司和注冊(cè)會(huì)計(jì)師才可以相互促進(jìn)并注冊(cè)會(huì)計(jì)師業(yè)務(wù)的發(fā)展。</p><p>　　1.2 會(huì)計(jì)師事務(wù)所存在的問(wèn)題</p><p><b>　?、?低價(jià)格競(jìng)爭(zhēng)</b></p><p>　　社會(huì)中存在競(jìng)爭(zhēng)，價(jià)格是吸引顧客主意的關(guān)鍵。如果某些公司采用最合適的價(jià)格，那么它的生意就會(huì)增加，并相應(yīng)地產(chǎn)生更多的利潤(rùn)，使該公司形成競(jìng)

69、爭(zhēng)優(yōu)勢(shì)，確保未來(lái)的發(fā)展。一般來(lái)說(shuō)公司里都會(huì)有一個(gè)審計(jì)標(biāo)準(zhǔn)，但是在具體的操作上也有比較大的靈活性（行業(yè)審計(jì)收費(fèi)標(biāo)準(zhǔn)見(jiàn)表1）。如四川× ×會(huì)計(jì)師事務(wù)所，今年年底被審計(jì)單位的總資產(chǎn)為1,553,871,396.18元。如果嚴(yán)格按照標(biāo)準(zhǔn)，審計(jì)費(fèi)用409,967.85元，但實(shí)際上在公司發(fā)票上的審計(jì)費(fèi)用為180,000.00。審計(jì)費(fèi)用越是跟正常價(jià)格水平差得遠(yuǎn)，將明顯影響審計(jì)質(zhì)量，增加審計(jì)風(fēng)險(xiǎn)。</p><p&

70、gt;　?、?質(zhì)量控制體系不完善</p><p>　　目前，大多數(shù)會(huì)計(jì)師事務(wù)所在出具審計(jì)報(bào)告時(shí)應(yīng)立足于三級(jí)審查制度。也就是說(shuō)，在發(fā)出審計(jì)報(bào)告初稿之后，項(xiàng)目經(jīng)理必須把它帶到相關(guān)部門(mén)核實(shí)，然后在主管部門(mén)經(jīng)理處驗(yàn)證，最后進(jìn)行質(zhì)量監(jiān)督的審查。只有得到所有的三個(gè)審查人員同意，審計(jì)報(bào)告可以正式發(fā)行。事實(shí)上，很多事務(wù)所并沒(méi)有嚴(yán)格地執(zhí)行，由于諸多原因，減少了一部分的程序。例如，在每年的審計(jì)工作中，一些審計(jì)報(bào)告符合雙層審查制度是因

71、為會(huì)計(jì)師事務(wù)所里還有很多的業(yè)務(wù)等待處理。因此，在某些審計(jì)報(bào)告中可能會(huì)存在一些問(wèn)題。但事務(wù)所將報(bào)告發(fā)送給客戶(hù)，客戶(hù)會(huì)發(fā)現(xiàn)這些問(wèn)題，并將報(bào)告送返事務(wù)所進(jìn)行修改。這令會(huì)計(jì)師事務(wù)所產(chǎn)生負(fù)面影響，增加了審計(jì)風(fēng)險(xiǎn)。</p><p>　　表格 1 審計(jì)行業(yè)的收費(fèi)標(biāo)準(zhǔn) </p><p>　?、?審計(jì)師不完整的后續(xù)教育</p><p>　　學(xué)校每年培養(yǎng)出來(lái)的注冊(cè)會(huì)計(jì)師，包括注冊(cè)會(huì)

72、計(jì)師和事務(wù)所的審計(jì)助理。但是，由于繁忙的企業(yè)和追求利潤(rùn)最大化，會(huì)計(jì)師事務(wù)所不會(huì)在注冊(cè)會(huì)計(jì)師和審計(jì)助理的后續(xù)教育上花費(fèi)很多的時(shí)間。因此，注冊(cè)會(huì)計(jì)師和審計(jì)助理很少有機(jī)會(huì)去汲取新的知識(shí)。例如，在四川，一些會(huì)計(jì)師事務(wù)所希望申請(qǐng)讓注冊(cè)會(huì)計(jì)師在關(guān)互聯(lián)網(wǎng)上進(jìn)行后續(xù)教育的考試。</p><p><b>　?、?員工招聘問(wèn)題</b></p><p>　　一些事務(wù)所在招聘時(shí)，通常沒(méi)有嚴(yán)格

73、的資格審查程序，而且候?qū)徣艘话闶莵?lái)自身的人際圈子。因此，員工的專(zhuān)業(yè)知識(shí)杠桿是不同的，這就會(huì)導(dǎo)致潛在的審計(jì)風(fēng)險(xiǎn)出現(xiàn)。在2008年年度審計(jì)報(bào)告中，一個(gè)事務(wù)所招募了大批人員，卻只有62在審計(jì)部門(mén)工作。其中有20個(gè)是新注冊(cè)會(huì)計(jì)師（總?cè)藬?shù)的32.25%），16名新員工是大學(xué)畢業(yè)生（共占新員工的80%），他們大多數(shù)人都是從來(lái)沒(méi)有接觸過(guò)審計(jì)工作。</p><p>　?、?注冊(cè)會(huì)計(jì)師時(shí)間壓力的增加</p><

74、p>　　由于時(shí)間有限，注冊(cè)會(huì)計(jì)師必須在規(guī)定的時(shí)間內(nèi)完成審計(jì)工作。一般來(lái)說(shuō)，注冊(cè)會(huì)計(jì)師大公司會(huì)花3至5天的時(shí)間，小公司花1至2天的時(shí)間。在年度審計(jì)報(bào)告中，某些四川的會(huì)計(jì)師事務(wù)所的審計(jì)師沒(méi)有按照審計(jì)標(biāo)準(zhǔn)的程序去進(jìn)行審計(jì)工作，把大量的實(shí)質(zhì)性測(cè)試當(dāng)成是被審計(jì)單位的工作。沒(méi)有充足的時(shí)間來(lái)評(píng)估被審計(jì)公司的內(nèi)部控制體系，控制水平測(cè)試也是如此。由于時(shí)間有限，當(dāng)注冊(cè)會(huì)計(jì)師進(jìn)入被審計(jì)的公司之后，他們會(huì)去從其他項(xiàng)目開(kāi)始而不是停留在第一個(gè)項(xiàng)目，并且和其他

75、審計(jì)人員（非注冊(cè)會(huì)計(jì)師）負(fù)責(zé)這個(gè)項(xiàng)目。因此，會(huì)計(jì)師事務(wù)所發(fā)出不準(zhǔn)確的審計(jì)報(bào)告，就會(huì)使審計(jì)風(fēng)險(xiǎn)增大。</p><p><b>　　審計(jì)風(fēng)險(xiǎn)增加的原因</b></p><p>　　客觀經(jīng)濟(jì)活動(dòng)的復(fù)雜性加大</p><p>　　隨著社會(huì)信息化程度的提高，有很多需要被審計(jì)的會(huì)計(jì)信息，其中有一些錯(cuò)誤的和虛假信息，而對(duì)于這些信息一般只是加強(qiáng)監(jiān)督。經(jīng)濟(jì)業(yè)務(wù)的

76、的種類(lèi)和特性是不同，同時(shí)也十分復(fù)雜，因此，那些會(huì)計(jì)業(yè)務(wù)已經(jīng)遠(yuǎn)遠(yuǎn)超出了傳統(tǒng)財(cái)務(wù)會(huì)計(jì)的范疇。新業(yè)務(wù)的出現(xiàn)，像稅收會(huì)計(jì)，租賃會(huì)計(jì)，破產(chǎn)會(huì)計(jì)，合并財(cái)務(wù)報(bào)表等，都是比傳統(tǒng)的財(cái)務(wù)會(huì)計(jì)更具挑戰(zhàn)性，更容易出現(xiàn)爭(zhēng)議，并且更難審計(jì)?，F(xiàn)代審計(jì)的內(nèi)容不僅包括不僅是關(guān)于被審計(jì)公司投資項(xiàng)目的財(cái)務(wù)活動(dòng)的一些可行性研究，還包括經(jīng)營(yíng)業(yè)績(jī)的評(píng)價(jià)，和內(nèi)部控制系統(tǒng)的運(yùn)行效果。這會(huì)增加注冊(cè)會(huì)計(jì)師得出正確的結(jié)論的難度。此外，中國(guó)的經(jīng)濟(jì)體制在不斷地改變，經(jīng)濟(jì)成分越加復(fù)雜，從業(yè)人員的

77、素質(zhì)在不同的經(jīng)濟(jì)成分中也是明顯不同。有時(shí)，員工的能力滯后于金融體系改革。經(jīng)常發(fā)生一些員工決策混亂，只是追求自身利益的情況。某些公司對(duì)這些問(wèn)題沒(méi)有良好的解決措施的話(huà)，就會(huì)增加審計(jì)風(fēng)險(xiǎn)。</p><p>　　會(huì)計(jì)師事務(wù)所間的競(jìng)爭(zhēng)愈加激烈</p><p>　　在競(jìng)爭(zhēng)日益激烈的環(huán)境，有些事務(wù)所總是以降低價(jià)格的業(yè)務(wù)，從而導(dǎo)致審計(jì)業(yè)內(nèi)存在著嚴(yán)重的不公平競(jìng)爭(zhēng)。隨著業(yè)務(wù)公司的招標(biāo)，低成本競(jìng)爭(zhēng)的日趨激烈。有

78、一些四川的會(huì)計(jì)師事務(wù)所為了自身的發(fā)展也進(jìn)行了低價(jià)競(jìng)爭(zhēng)。審計(jì)費(fèi)用直接影響審計(jì)過(guò)程中資源的投入，特別是測(cè)試程序和評(píng)分，所以會(huì)影響到獨(dú)立審計(jì)的質(zhì)量。在審計(jì)費(fèi)用較低時(shí)，審計(jì)人員只用很短的時(shí)間去完成審計(jì)工作，以降低成本，如果不給這些審計(jì)人員施加壓力將不能保證審計(jì)質(zhì)量。 </p><p><b>　?、?審計(jì)質(zhì)量不高</b></p><p>　?、賹徲?jì)師的能力和經(jīng)驗(yàn)

79、有限</p><p>　　自身能力有限卻還提前完成審計(jì)工作只會(huì)讓業(yè)務(wù)越來(lái)越糟糕，或者審計(jì)的內(nèi)容和要求在社會(huì)各界和審計(jì)業(yè)界內(nèi)并不獲得認(rèn)可，這將會(huì)使他們陷入；令人厭煩的責(zé)任訴訟中。長(zhǎng)期以來(lái)，審計(jì)部門(mén)認(rèn)為根據(jù)審計(jì)準(zhǔn)則進(jìn)行審計(jì)工作是履行他們的責(zé)任，但是這個(gè)責(zé)任和他們應(yīng)該承擔(dān)的責(zé)任是有區(qū)別的。公眾并不只是希望審計(jì)師出具審計(jì)報(bào)告，還要求他們能夠在審計(jì)報(bào)告上發(fā)現(xiàn)所有的虛假和錯(cuò)誤的信息。加大審計(jì)的責(zé)任是為了適應(yīng)民眾的要求，但是增

80、加了審計(jì)風(fēng)險(xiǎn)。所以，審計(jì)能力就滿(mǎn)足民眾來(lái)說(shuō)是相對(duì)的，而不是絕對(duì)的，因?yàn)閷徲?jì)能力總是不同于民眾的需求。</p><p>　?、趯徲?jì)人員的窘境與其職業(yè)責(zé)任</p><p>　　審計(jì)是一種專(zhuān)業(yè)的服務(wù)技術(shù)，所以審計(jì)人員有責(zé)任做好審計(jì)計(jì)劃，以辨別可能對(duì)財(cái)務(wù)報(bào)表造成重大影響的虛假信息。同時(shí)，審計(jì)人員應(yīng)該將個(gè)人的職業(yè)技術(shù)運(yùn)用到審計(jì)工作當(dāng)中去。審計(jì)人員的職業(yè)責(zé)任對(duì)審計(jì)結(jié)果來(lái)來(lái)說(shuō)是十分重要的。審計(jì)師的責(zé)任就

81、是要求自己具有高道德品質(zhì)，人格完整，細(xì)致的工作精神，扎實(shí)的會(huì)計(jì)、審計(jì)、法律知識(shí)和基本的審計(jì)技能，還有敏銳的分析能力和準(zhǔn)確的判斷能力。在中國(guó)，注冊(cè)會(huì)計(jì)師較少，而且大部分注冊(cè)會(huì)計(jì)師年齡結(jié)構(gòu)和知識(shí)結(jié)構(gòu)不合理。為了吸收更多的注冊(cè)會(huì)計(jì)師，事務(wù)所的負(fù)責(zé)人不得不使出渾身解數(shù)。所以，很多注冊(cè)會(huì)計(jì)師和事務(wù)所都有聯(lián)系，淡化了他們的審計(jì)獨(dú)立性。</p><p>　?、郜F(xiàn)代審計(jì)方法的缺陷</p><p>　　現(xiàn)代

82、審計(jì)方法強(qiáng)調(diào)平衡審計(jì)成??本和審計(jì)風(fēng)險(xiǎn)，故而承認(rèn)了存在較小的審計(jì)風(fēng)險(xiǎn)是審計(jì)工作的必要前提。審計(jì)抽樣方法應(yīng)用于審計(jì)分析的全部過(guò)程，因此審計(jì)的結(jié)果可能會(huì)存在一些誤差。審計(jì)的發(fā)展中面臨很多的競(jìng)爭(zhēng)，競(jìng)爭(zhēng)導(dǎo)致邊際利潤(rùn)減少，為了保持邊際利潤(rùn)，審計(jì)師就必須保持效率和風(fēng)險(xiǎn)之間的平衡，來(lái)爭(zhēng)取最大的審計(jì)效益和維護(hù)審計(jì)的時(shí)間效應(yīng)。因此，審計(jì)人員把審計(jì)力量集中在重要項(xiàng)目上，放棄一些他們認(rèn)為不必要的程序，同時(shí)審計(jì)人員也得為他們的這些行為承擔(dān)一部分的風(fēng)險(xiǎn)。雖然抽樣

83、理論的研究比較深入，但在具體應(yīng)用到審計(jì)上面時(shí)，審計(jì)人員并沒(méi)有完全掌握如何去抽取樣本代表，所以可以得出結(jié)論，主觀與客觀的事實(shí)總是存在偏差的。</p><p><b>　　④時(shí)間壓力</b></p><p>　　根據(jù)上述審計(jì)市場(chǎng)的競(jìng)爭(zhēng)，注冊(cè)會(huì)計(jì)師面臨著各種來(lái)源不同的壓力，如競(jìng)爭(zhēng)、事務(wù)所內(nèi)部管理，客戶(hù)及第三方，還有必須短時(shí)間內(nèi)完成審計(jì)工作所導(dǎo)致壓力強(qiáng)度得增加。時(shí)間壓力受審計(jì)

84、環(huán)境因素的影響，其重要性也在不斷增加,這是必須給予關(guān)注的。由于客戶(hù)自己的需求，他們要求事務(wù)所在規(guī)定的期限內(nèi)完成審計(jì)工作，故而交易時(shí)間壓力就會(huì)讓會(huì)計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)相應(yīng)地增加。</p><p>　　注冊(cè)會(huì)計(jì)師降低審計(jì)風(fēng)險(xiǎn)的策略</p><p>　　規(guī)范政府監(jiān)管部門(mén)的執(zhí)法職能</p><p>　　政府應(yīng)該對(duì)市場(chǎng)進(jìn)行嚴(yán)格管制和合理調(diào)控。這樣許多經(jīng)濟(jì)活動(dòng)的會(huì)計(jì)主體就會(huì)逐步

85、以市場(chǎng)運(yùn)作為導(dǎo)向，并且許多不規(guī)范的經(jīng)濟(jì)活動(dòng)將逐漸減少，對(duì)會(huì)計(jì)信息披露也日趨規(guī)范；注冊(cè)會(huì)計(jì)師將不會(huì)面臨困境從而做出艱難的決定，審計(jì)風(fēng)險(xiǎn)自然就會(huì)減少。當(dāng)注冊(cè)會(huì)計(jì)師在實(shí)踐中發(fā)現(xiàn)，很多政策和法規(guī)并不一致，行政執(zhí)法和監(jiān)管薄弱，會(huì)計(jì)主體的標(biāo)準(zhǔn)模糊。注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)及時(shí)與有關(guān)職能部門(mén)溝通，增強(qiáng)規(guī)范性和政策的決策。這個(gè)過(guò)程就會(huì)降低注冊(cè)會(huì)計(jì)師審計(jì)風(fēng)險(xiǎn)，提高了審計(jì)效率。</p><p><b>　?、?改善會(huì)計(jì)師事務(wù)<

86、/b></p><p>　?、贂?huì)計(jì)師事務(wù)所要建立健全內(nèi)部經(jīng)營(yíng)機(jī)制，提高內(nèi)部控制系統(tǒng)的質(zhì)量，并建立系統(tǒng)風(fēng)險(xiǎn)的責(zé)任體制</p><p>　　從風(fēng)險(xiǎn)控制的角度來(lái)看，企業(yè)應(yīng)該建立和完善尤其是事務(wù)所內(nèi)部的全面質(zhì)量管理體系，確保在實(shí)施過(guò)程中，建立和完善審計(jì)質(zhì)量控制體系，以減少欺詐和控制審計(jì)風(fēng)險(xiǎn)。質(zhì)量控制是在事務(wù)所的內(nèi)部控制制度的重要組成部分，在該制度中，應(yīng)確定審計(jì)質(zhì)量嚴(yán)格考核方法的核心位置，以減

87、少或消除員工的錯(cuò)誤，及時(shí)發(fā)現(xiàn)和產(chǎn)生過(guò)程中出現(xiàn)的問(wèn)題審計(jì)。確保審計(jì)質(zhì)量，降低審計(jì)風(fēng)險(xiǎn)，檢查所有環(huán)節(jié)，并做出回應(yīng)，出現(xiàn)問(wèn)題時(shí)能夠有人及時(shí)反映，并能分清責(zé)任，會(huì)計(jì)師事務(wù)所還應(yīng)建立轉(zhuǎn)移和規(guī)避審計(jì)過(guò)程中出現(xiàn)風(fēng)險(xiǎn)的機(jī)制。</p><p>　?、诮⒑褪褂玫膶?zhuān)業(yè)指導(dǎo)機(jī)制</p><p>　　會(huì)計(jì)師事務(wù)所應(yīng)建立專(zhuān)業(yè)指導(dǎo)機(jī)制，以確保注冊(cè)會(huì)計(jì)師能及時(shí)獲得自身的知識(shí)以外的咨詢(xún)服務(wù)和適當(dāng)?shù)臉I(yè)務(wù)指導(dǎo)。例如，會(huì)計(jì)師事

88、務(wù)所將能夠運(yùn)用法律，經(jīng)濟(jì)，技術(shù)排出;核數(shù)師作出判斷和專(zhuān)業(yè)人士的支持，以便它可以提高對(duì)審計(jì)風(fēng)險(xiǎn)體面的結(jié)果，當(dāng)局的決定。</p><p>　　提高注冊(cè)會(huì)計(jì)師的整體素質(zhì)</p><p>　　應(yīng)該指出的是，會(huì)計(jì)師事務(wù)所必須做在以下兩個(gè)方面做好工作：一方面是招聘專(zhuān)業(yè)人才，應(yīng)該是根據(jù)嚴(yán)格的質(zhì)量招聘人才，而不是采用無(wú)候選人的條件來(lái)招聘；另一方面，要注意對(duì)現(xiàn)有的注冊(cè)會(huì)計(jì)師進(jìn)行不斷的后續(xù)教育。在當(dāng)前中國(guó)極其

89、復(fù)雜經(jīng)濟(jì)因素下，新要求和新政策層出不窮，審計(jì)對(duì)象和審計(jì)內(nèi)容也是不斷變化的，所以應(yīng)該有一個(gè)系統(tǒng)，即每個(gè)注冊(cè)會(huì)計(jì)師有機(jī)會(huì)學(xué)習(xí)新知識(shí)，不斷提高自身的業(yè)務(wù)能力。同時(shí)，我們還必須加強(qiáng)職業(yè)道德的剛性約束，注冊(cè)會(huì)計(jì)師協(xié)會(huì)要加強(qiáng)對(duì)會(huì)計(jì)師事務(wù)所和注冊(cè)會(huì)計(jì)師的監(jiān)管，以確保健康行業(yè)發(fā)展。</p><p><b>　　注冊(cè)會(huì)計(jì)師自我完善</b></p><p>　?、?lài)?yán)格遵守職業(yè)道德和行業(yè)標(biāo)

90、準(zhǔn)</p><p>　　到目前為止，中國(guó)已經(jīng)制定和頒布了48個(gè)獨(dú)立審計(jì)準(zhǔn)則及相關(guān)專(zhuān)業(yè)規(guī)范，基本上是建立了注冊(cè)會(huì)計(jì)師職業(yè)規(guī)范體系。在實(shí)踐中，只有遵循注冊(cè)會(huì)計(jì)師專(zhuān)業(yè)標(biāo)準(zhǔn)和必要的審計(jì)程序，嚴(yán)格按照它們來(lái)執(zhí)行才有可能形成正確的審計(jì)結(jié)論。因此，尤其重要的是控制風(fēng)險(xiǎn)，應(yīng)該保持良好的職業(yè)道德，嚴(yán)格遵守與執(zhí)行審計(jì)業(yè)務(wù)的專(zhuān)業(yè)標(biāo)準(zhǔn)的要求，并簽發(fā)審計(jì)報(bào)告。</p><p>　?、趯?duì)質(zhì)量控制的重要審計(jì)活動(dòng)的重點(diǎn)&

91、lt;/p><p>　　以前，會(huì)計(jì)師事務(wù)所定義的審計(jì)是先要正確處理好審計(jì)風(fēng)險(xiǎn)和重要性，然后收集證據(jù)，使用的審計(jì)風(fēng)險(xiǎn)模型分析的因素，準(zhǔn)確有效地估計(jì)審計(jì)風(fēng)險(xiǎn)，得出重大錯(cuò)報(bào)風(fēng)險(xiǎn)?？紤]到成本和利潤(rùn)的原則，注冊(cè)會(huì)計(jì)師可能在確定收集證據(jù)的成本審核方法時(shí)準(zhǔn)備實(shí)施計(jì)劃。在控制階段，主要是審查客戶(hù)的要求即作出相應(yīng)的計(jì)劃，包括對(duì)審計(jì)的內(nèi)容、范圍、完成時(shí)間和勞動(dòng)分工，并根據(jù)實(shí)際情況修訂后的計(jì)劃，以加強(qiáng)審計(jì)工作的及時(shí)性和效果。會(huì)計(jì)師應(yīng)檢查審

92、計(jì)方法是否足夠，審計(jì)的基礎(chǔ)是否正確，審計(jì)證據(jù)、審計(jì)的決心是否足夠，適當(dāng)?shù)幕虿磺‘?dāng)，完整性和數(shù)據(jù)上的邏輯。與此同時(shí)，準(zhǔn)備高質(zhì)量的審計(jì)工作底稿，審計(jì)人員必須交換有關(guān)審計(jì)報(bào)告與被審計(jì)單位的意見(jiàn)，并聽(tīng)取客戶(hù)和各方的意見(jiàn)。因此，注冊(cè)會(huì)計(jì)師的審計(jì)風(fēng)險(xiǎn)等自然會(huì)減少。</p><p>　　③為代維護(hù)審計(jì)環(huán)境的敏感性</p><p>　　這是最重要的事項(xiàng)，注冊(cè)會(huì)計(jì)師應(yīng)當(dāng)理解客戶(hù)和審計(jì)項(xiàng)目的各個(gè)方面，找到審計(jì)

93、風(fēng)險(xiǎn)，避免法律上的風(fēng)險(xiǎn)。在審計(jì)過(guò)程中，審計(jì)人員應(yīng)該具有環(huán)境問(wèn)題意識(shí)，保持靈敏度。如：該地區(qū)的金融和經(jīng)濟(jì)形勢(shì)及其發(fā)展趨勢(shì)的變化，現(xiàn)有的政策、法律，客戶(hù)經(jīng)營(yíng)管理的程度，客戶(hù)的法定代表人及其主要管理人員和外部的流動(dòng)人員，客戶(hù)的內(nèi)部控制制度的完善情況，內(nèi)部的變化規(guī)則的影響，會(huì)計(jì)制度，審計(jì)標(biāo)準(zhǔn)及其應(yīng)用情況，還有審計(jì)知識(shí)和相關(guān)技術(shù)的發(fā)展趨勢(shì)。</p><p><b>　?、鼙仨毭鞔_責(zé)任審計(jì)</b><

94、;/p><p>　　在審計(jì)過(guò)程中，對(duì)具體項(xiàng)目任務(wù)，既要細(xì)化分工，審計(jì)小組成員的責(zé)任。與此同時(shí)，項(xiàng)目經(jīng)理必須在整個(gè)審計(jì)過(guò)程做好監(jiān)督檢查工作，并給優(yōu)秀的項(xiàng)目團(tuán)隊(duì)表?yè)P(yáng)，并且應(yīng)該擁有了在疲弱的規(guī)定和違反工作隊(duì)過(guò)錯(cuò)責(zé)任。</p><p><b>　　結(jié)論</b></p><p>　　在中國(guó)，審計(jì)是高風(fēng)險(xiǎn)行業(yè)，風(fēng)險(xiǎn)的主要承擔(dān)者是注冊(cè)會(huì)計(jì)師和每一會(huì)計(jì)事務(wù)所追求的