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1、大学成人教育 毕 业 设 计论文题 目 中小型企业筹资风险管理及防浅析 副标题 性 质： 毕业设计 毕业论文学生宋猛轩年 级 2015级 函 授 站 工程职业技术学院 专 业 会计学指导教师 王月华 / 摘 要随着人类进入21世纪,全球经济急剧变化,企业与外界环境的联系加强,具有固有向型特征的传统风险导向审计模式,其局限性日益明显起来,并且金融舞弊案件层出不穷,也给审计职业界带来了很大的压力,迫使审计职业界寻求一种新的审计技术方法。国外的一些大型会计师事务所纷纷与相关学术机构联合开发以各样的现代风险导向审计方法。国际审计与鉴证准委员会以及美、英等国的审计准则制定机构也着手分析、研究、颁布新的审
2、计风险准则,以推动风险导向审计的变革。目前,我国注册会计师审计的外部环境和部条件尚不理想,面临很大的审计风险。如何加强审计风险管理,有效规避和控制审计风险,提高审计质量已成为人们普遍关注的问题。因此,分析目前造成我国注册会计师审计风险的各方面因素,在此基础上提出相应的的控制和防措施,不仅有利于规我国注册会计师审计风险管理的工作,减少在审计过程中对审计风险管理产生的影响,从更开阔的视角解读我国审计风险管理中存在的深层次原因,进而提出改进我国注册会计师审计风险管理的建议和政策；而且有利于指导我国审计行业的健康发展。 全文分为六个部分。第一部分为序论,从研究背景及目的、容入手,提出审计界存在的审计风
3、险。第二部分在分析注册会计师国外研究现状的基础上,探讨了注册会计师审计风险的研究方法。第三部分为本文关于审计风险的基本理论,界定了注册会计师审计风险。第四部分从多个角度对审计风险形成的原因及存在的问题进行了分析,进一步分析审计风险要素,建立审计风险模型。第五部分通过对案例的分析,提出了相关的解决对策。第六部分是从我国的实际情况出发对注册会计师的审计风险控制从不同的角度提出了解决对策。关键词：审计风险,风险模型,风险控制ABSTRACTAs mankind enters the 21st century, rapid changes in the global economy, enterpri
4、ses and external environment of contact strengthening, has the inherent characteristics of the repressive traditional risk-oriented audit mode, its limitations, and financial statement fraud cases emerge in endlessly, also brought huge pressure to the auditing profession, forcing the audit professio
5、n to seek a new audit technology method. Abroad some of the major accounting firms and academic institutions to jointly develop in various forms in succession, named after the modern risk-oriented audit approach. International audit and verification standards commission and the United States, Britai
6、n, Canada and other countries of the auditing standards setting bodies have set out to study and enact new audit risk rules, in order to promote risk-oriented audit of the change.At present, the certified public accountants audit of the external environment and internal conditions is not ideal, unde
7、r a lot of audit risk. How to strengthen the management of audit risk, effective control and avoid auditing risk, improve audit quality has become a widespread concern. Therefore, at present our country certified public accountants audit risk by analyzing various aspects of the higher reason, on thi
8、s basis put forward targeted prevention and control measures, for our country certified public accountants to guard against and control audit risk in the process of practice, has certain guiding significance.This study is not only beneficial to standardize our country certified public accountants au
9、dit risk management, reduce the audit process Because of individual differences and possible impact of the audit risk management, from a more open perspective of our registration Certified public accountants audit risk existing in the management of deep level reasons, then put forward to improve the
10、 cse will from the system level Accountants audit risk management policies and Suggestions; But also to guide healthy development of Chinas CPA industry, enrich the existing audit theory research.Full-text is divided into six parts. The first part is the prodromes, from the research background and p
11、urpose, content, and put forward the audit of the audit risk. The second part based on the analysis on domestic and foreign research present situation of certified public accountants, certified public accountants audit risk is discussed. The third part is this article about the basic theory of audit
12、 risk, define the certified public accountants audit risk. The fourth part from various angles on the causes of the formation of audit risk and the existing problems are analyzed, further analysis factors of audit risk, audit risk model is set up. Fifth part through to the case analysis, put forward
13、 the relevant countermeasures. Sixth part starting from the actual situation in our country of certified public accountants audit risk control countermeasures is put forward from different angles.KEY WORDS: Audit risk, Risk models ,Risk control目录第1章绪论11.研究背景及问题提出11.1注册会计师审计风险研究背景11.2审计风险问题提出12研究目的及研
14、究意义22.1选题的目的22.2研究的意义2有利于指导我国注册会计师行业健康发展2有利于丰富已有的审计理论研究成果33研究容和研究方法33.1研究容33.2研究方法3规研究方法3实证论证方法4第2章国外相关研究综述51国外研究综述52.国研究综述63研究综述启示7第3章关于审计风险的理论概述91风险管理理论9风险评估是企业进行的一个持续行为；92.系统论9第4章注册会计师审计风险分析111审计风险定义分析112审计风险的特征分析112.1 审计风险的普遍性112.2 审计风险的可分性122.3 审计风险的潜在性122.4 审计风险的可控性122.5 审计风险的不确定性122.6 审计风险导致的
15、经济损失严重性123审计风险的类型分析133.1根据影响围大小可以分为审计职业风险和审计项目风险133.2从审计风险的形式可分为评估审计风险、可接受审计风险和终极审计风险134审计风险成因分析144.1注册会计师审计环境的影响144.1.1法律环境：144.1.2社会环境：154.1.3审计职业界自身：154.2审计技术的局限性154.2.1审计容的复杂性164.2.2审计围的扩展164.2.3被审计单位部控制的强弱165审计风险主要环节分析165.1接受审计委托环节的风险165.2审计报告环节的风险175.3审计程序不规的风险176审计风险模型分析176.1传统审计风险模型176.2现代审计风险模型196.3认定层次风险197审计独立性研究197.1规审计业务委托207.2强化审计收费标准207.3审计咨询业务公开207.4建立持股报告制度217.5加大违规处罚力度218审计效应机制在审计风险中的应用分析218.1诱惑效应218.2约束效应228.3风险效应平衡点下的审计风险229
