X会计师事务所对Y公司实施风险导向审计的案例研究
Research of X Accounting Firm’s Modern Risk-based Audit for Y Company
摘 要
风险导向审计(risk-based audit),是指注册会计师立足于对审计风险进行系统分析,并以被审计单位的经营风险为出发点,以识别、评估、控制企业的重大错报风险为核心,综合运用战
农机采棉公司的主营业务具有季节性、现金结算比例较高等特性,这给审计人员带来了一定的挑战。本文立足于国内发展较快的X会计师事务所,以其所承接的Y公司审计项目为例,分析X会计师事务所风险导向审计的实施过程与方法,指出X会计师事务所在审计过程中存在的问题,包括风险评估程序的执行未充分考虑行业特点、截止测试审计工作底稿不完善、存货监盘程序执行不到位、对往来函证的控制存在缺陷、审计人员安排不合理、未按规定对审计底稿进行复核等,最后结合案例的分析情况,得出建议与启示,对该行业审计提供一定的借鉴作用。
本文采用案例研究法,在广泛检索和搜集与风险导向审计有关文献的基础上,以X会计师事务所承接的Y公司审计项目的案例为研究对象。一是通过对以往文献的研究结论的整理,进行学习与借鉴。二是对风险导向审计理论及其特点等进行简单介绍。三是对会计师事务所与被审计单位双方的基本情况进行简介,通过对审计过程的回顾,梳理出X会计师事务所在审计过程中存在的问题。四是采用相关理论对X会计师事务所应用风险导向审计案例进行深入分析,发现:(一)我国会计师事务所审计人员风险意识亟需提高;(二)会计师事务所应当重视风险评估程序在审计过程中的应用;(三)会计师事务所应加大对人员的职业后续教育,提升审计人员的专业判断能力。五是根据案例研究结论,对会计师事务所应用风险导向审计方法提出建议,以期为目前大量的中小会计师事务所充分运用现代风险导向审计方法提供借鉴。
关键词: 会计师事务所 风险导向审计 农机采棉行业
Abstract
Risk-based audit means that the CPA is based on a systematic analysis of the audit risk and takes the operating risk of the audited entity as the starting point, and identifies, evaluates, and controls the company's major misstatement risk as the core. Use strategic management analysis tools to conduct focused audits of high-risk areas and reduce audit risk to an acceptable level of auditing. The connotation of risk-oriented auditing is to determine the extent and scope of substantive testing based on the determined risk level. The most significant feature of this audit model is to place the company in a large economic environment, based on the external environment, organizational structure, and operating methods of the company's operations, to evaluate various risk factors in the company's business process. In each process of audit activities, the auditors take the risk control and inspection as the core, identify any uncertain factors that may exist in the business process, and inspect the measures taken by the company to reduce the risk level, and determine the Whether it is effective or not, an audit report is issued based on the previous work. The essence of this is to monitor and assess the company's existing risks.
The main business of agricultural machinery picking companies is characterized by seasonality and high cash settlement ratio, which brings certain challenges to auditors. This article is based on the rapidly developing X accounting firm in China and takes the Y company's audit project as an example to analyze the implementation process and method of risk-oriented auditing of X accounting firm, and points out that X accounting firm exists in the audit process. Problems, including the implementation of risk assessment procedures that do not fully consider the characteristics of the industry, deadlines for test audits, incomplete drafts, inadequate implementation of inventory monitoring procedures, lack of control over correspondence, unreasonable arrangements for auditors, and failure to comply with regulations The manuscript is reviewed, etc. Finally, combined with the analysis of the case, recommendations and inspirations are drawn, which provide a certain reference for the industry audit.
This article uses the case study method, based on extensive search and collection of documents related to risk-based auditing, taking the case of Y company's audit project undertaken by X accountants as the research object. The first is to study and draw lessons from the conclusions of the previous literature. The second is a brief introduction to risk-oriented auditing theory and its characteristics. The third is to introduce the basic situation of both the accounting firm and the audited entity. Through the review of the audit process, the problems existing in the auditing process of the X accounting firm are sorted out. The fourth is the use of relevant theories to conduct an in-depth analysis of the X accounting firm's application of risk-oriented auditing cases and found that: (1) The awareness of the auditors of China's accounting firms needs to be improved; (2) The accounting firm should pay attention to the risk assessment procedures during the audit process. (3) The accounting firm shall increase the professional follow-up education for personnel and enhance the professional judgment ability of the auditors. Fifth, based on the conclusions of the case studies, the CPA firm applied risk-based auditing methods to make recommendations for the current large number of small and medium accounting firms to make full use of modern risk-based auditing methods to provide lessons.
Key words: accounting firm,the modern risk-based auditing,agricultural production of cotton industry