天豐節(jié)能審計(jì)案例失敗原因分析,審計(jì)論文

天豐節(jié)能審計(jì)案例失敗原因分析,審計(jì)論文本篇論文目錄導(dǎo)航：【題目】天豐節(jié)能審計(jì)案例失敗原因分析【第一章】【第二章】【第三章】【第四章】【第五章】【結(jié)論/以下為參考文獻(xiàn)】摘要近些年來，注冊會(huì)計(jì)師陷于審計(jì)風(fēng)險(xiǎn)不斷加大、審計(jì)訴訟案件不斷增加的窘境。幾十起遭到證監(jiān)會(huì)處理懲罰的審計(jì)失敗案例給注冊會(huì)計(jì)師行業(yè)敲響警鐘，面對造成審計(jì)失敗的種種原因，怎樣降低審計(jì)風(fēng)險(xiǎn)，防備審計(jì)失敗更是引起我們的關(guān)注。本文通過對天豐節(jié)能審計(jì)案例進(jìn)行詳細(xì)分析，總結(jié)審計(jì)失敗案例中的經(jīng)歷體驗(yàn)教訓(xùn)，以當(dāng)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論為指引，提出防備審計(jì)失敗的詳細(xì)舉措，為我們國家審計(jì)行業(yè)的發(fā)展提供理論和實(shí)踐根據(jù)。本文從選題的背景及意義入手，簡述論文的研究目的和內(nèi)容，并對國內(nèi)外學(xué)者在審計(jì)失敗方面的文獻(xiàn)進(jìn)行綜述。理論研究則是從審計(jì)失敗相關(guān)概述入手，具體介紹審計(jì)失敗的概念，與其相關(guān)概念如財(cái)務(wù)舞弊、審計(jì)風(fēng)險(xiǎn)的關(guān)系等，有利于進(jìn)行深切進(jìn)入研究。隨后圍繞引發(fā)廣大投資者關(guān)注的天豐節(jié)能審計(jì)案例，對天豐節(jié)能審計(jì)案例從審計(jì)主體、審計(jì)客體和社會(huì)環(huán)境等因素進(jìn)行分析。審計(jì)客體原因可歸納為天豐節(jié)能財(cái)務(wù)造假和內(nèi)部控制制度不完善，審計(jì)主體原因是導(dǎo)致審計(jì)失敗的主要原因，主要是會(huì)計(jì)師事務(wù)所和注冊會(huì)計(jì)師的原因，例如未保持足夠的職業(yè)懷疑、未嚴(yán)格執(zhí)行審計(jì)程序、忽視收入舞弊和關(guān)聯(lián)交易、會(huì)計(jì)師事務(wù)所質(zhì)量內(nèi)部控制體系不完善等，社會(huì)環(huán)境因素包括IPO審計(jì)的復(fù)雜性和不完善的審計(jì)市場環(huán)境等，并得出結(jié)論。根據(jù)理論對于案例的適用情況，最后從審計(jì)主體、審計(jì)客體和社會(huì)環(huán)境等三個(gè)層面總結(jié)出從天豐節(jié)能審計(jì)失敗中得到的啟發(fā)，給出降低審計(jì)風(fēng)險(xiǎn)、防備審計(jì)失敗的建議，這些建議大體包括對保持職業(yè)能力，嚴(yán)格執(zhí)行審計(jì)程序，重視收入和資產(chǎn)舞弊，加強(qiáng)事務(wù)所質(zhì)量控制體系等。在文章的最后總結(jié)研究結(jié)論，闡述了本文的研究成果和局限性。本文的意義在于，立足于廣義審計(jì)風(fēng)險(xiǎn)視角，通過對天豐節(jié)能審計(jì)案例進(jìn)行分析，落實(shí)審計(jì)風(fēng)險(xiǎn)理論在實(shí)務(wù)操作中的運(yùn)用，并對加強(qiáng)審計(jì)風(fēng)險(xiǎn)意識、加強(qiáng)審計(jì)風(fēng)險(xiǎn)的防備進(jìn)行具體分析和探究，進(jìn)而能夠更好地指導(dǎo)會(huì)計(jì)師事務(wù)所等中介機(jī)構(gòu)和注冊會(huì)計(jì)師的審計(jì)實(shí)踐活動(dòng)，提升會(huì)計(jì)師事務(wù)所風(fēng)險(xiǎn)承受能力，規(guī)范注冊會(huì)計(jì)師行為最終規(guī)范資本市場的運(yùn)作和促進(jìn)中小企業(yè)上市有序的發(fā)展，更好地服務(wù)經(jīng)濟(jì)社會(huì)發(fā)展全局，為我們國家中小企業(yè)審計(jì)風(fēng)險(xiǎn)防控提供了有益的理論支撐和實(shí)踐參考。本文關(guān)鍵詞語：中小企業(yè)；財(cái)務(wù)造假；審計(jì)風(fēng)險(xiǎn)；審計(jì)質(zhì)量AbstractInrecentyears,theCPAauditriskincreasingcaught,auditlitigationgrowingdilemma.DozensofpenaltiesbytheCommissiontoauditfailuresCPAsoundedthealarm,causingallsortsofreasonstofaceauditfailure,howtoreduceauditrisk,auditfailurepreventionisattractingourattention.BasedonTianfonenergyefficiencyauditcasespecificanalysis,summaryofauditfailuresinthelessonsofmodernrisk-orientedaudittheoryasaguide,weputforwardtopreventspecificinitiativesauditfailuretoprovidetheoreticalandpracticalbasisforthedevelopmentoftheauditprofession.Fromthestartwiththebackgroundandsignificanceofthetopic,outliningthepurposeandcontentofthepaper,andscholarsintermsofauditfailureliteraturereviewed.Theoreticalstudyisfromtherelevantoverviewofauditfailure.ThenthemajorityofinvestorsconcernedabouttheinitiationTianfonsavingauditcaseanalysisfromtheauditsubject,theauditobjectandsocialenvironmentandotherfactors.Thereasoncanbesummarizedassavingfinancialfraudandinternalcontrolsystemisimperfect,themainreasonfortheauditisthemaincauseofauditfailure,forexample,didnotmaintainsufficientprofessionalskepticism,notstrictlyperformauditprocedures,fraudandneglectofincomerelatedpartytransactions,socialandenvironmentalfactorsincludingtheIPOauditcomplexityandimperfectauditmarketenvironment.Accordingtothetheoryforapplicablecases,concludedfromthreelevelsofauditsubject,theauditobjectandsocialenvironmentgiventoreduceauditrisk,includingtheabilitytomaintainprofessional,strictimplementationofauditprocedures,attentiontoincomeandassets,fraud,strengthenqualitycontrolsystemandotherfirms.Inthefinalsummaryofconclusionsofthearticle,wedescribetheresearchandthelimitations.Thecontributionofthispaperisthat,basedonthegeneralizedauditriskperspective,byauditfailurestoanalyzetheimplementationofauditrisktheoryinthepracticaloperationoftheuseofauditriskandtoenhanceawarenessandstrengthenriskpreventionauditanalyzedindetailandexplore,whichcanbetterguidethepracticeofaccountingfirmsandotherintermediaryagencies,accountingfirmstoenhancerisktolerance,andultimatelyregulatetheoperationofthecapitalmarketandpromoteorderlydevelopmentoflistedSMEs,tobetterservetheeconomicandsocialdevelopmentglobal,providesausefultheoreticalsupportandpracticalreference.Keywords:Smallandmediumenterprises;Financialfraud;Auditrisk;Auditquality目錄摘要ABSTRACT第1章緒論1.1研究背景及意義1.1.1選題背景1.1.2研究意義1.2研究方式方法及內(nèi)容1.2.1研究方式方法1.2.2研究內(nèi)容1.3國內(nèi)外研究綜述1.3.1國外文獻(xiàn)回首1.3.2國內(nèi)文獻(xiàn)回首1.3.3文獻(xiàn)研究綜評第2章審計(jì)失敗概述及其影響2.1審計(jì)失敗的概念2.2審計(jì)失敗與財(cái)務(wù)舞弊2.2.1財(cái)務(wù)舞弊的概念2.2.2審計(jì)失敗與財(cái)務(wù)舞弊的關(guān)系2.3審計(jì)失敗與審計(jì)風(fēng)險(xiǎn)2.3.1審計(jì)風(fēng)險(xiǎn)2.3.2審計(jì)失敗與審計(jì)風(fēng)險(xiǎn)的關(guān)系2.3.3當(dāng)代風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論2.4審計(jì)失敗的影響第3章天豐節(jié)能案例基本情況3.1天豐節(jié)能公司介紹3.2天豐節(jié)能案情回首3.3利安達(dá)事務(wù)所審計(jì)過失第4章天豐節(jié)能審計(jì)案例分析4.1審計(jì)客體原因分析4.1.1天豐節(jié)能財(cái)務(wù)造假4.1.2天豐節(jié)能內(nèi)控制度失控4.2審計(jì)主體原因分析4.2.1未保持足夠職業(yè)懷疑4.2.2未嚴(yán)格執(zhí)行審計(jì)程序4.2.3忽視收入舞弊和關(guān)聯(lián)交易4.2.4會(huì)計(jì)師事務(wù)所質(zhì)量控制體系不完善4.3社會(huì)環(huán)境原因分析4.3.1IPO審計(jì)復(fù)雜性4.3.2不完善的審計(jì)市場環(huán)境4.4結(jié)論第5章從天豐節(jié)能審計(jì)案例得到的啟示5.1審計(jì)客體的應(yīng)對策