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    现代风险导向审计在ZH集团应用的案例研究

    发布时间:2019-12-16 来源:https://www.boshuolunwen123.com  作者:博硕论文辅导网

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    河北工业大学工商管理硕士(MBA)

    学位论文

     

    现代风险导向审计在 ZH集团应用的案例研究

     

    雷钢

    指导教师姓名:

    申请学位:工商管理硕士(MBA)

    论文提交日期: 

    学位授予单位:

     

    答辩委员会主席:

    评阅人:

     

    Thesis Submitted to

    Hebei University of Technology

    for

    The Master Degree of Business Administration

     

    RESEARCH OF MODERN RISK-ORIENTED AUDIT IN THE

    PRACTICE OF ZH GROUP

     

    by

    Lei Gang

     

    Supervisor: Prof. 

     

    November, 2012

     

     

     

    现代风险导向审计在ZH集团应用的案例研究

    摘要

    在短短几年时间内,国内外接连爆发了一系列重大的财务舞弊案,且绝大多数是管理舞弊案件,同时导致注册会计师行业面临信用危机。在美国安然事件中,当时世界“五大”会计师事务所之一的安达信会计师事务所黯然倒闭,在我国,远有银广夏、科龙电器,近有绿大地、胜景山河等舞弊事件发生。因此审计理论界与实务界一直在研究新的审计模式,以期降低审计风险。以美国为代表的西方发达国家的注册会计师率先将现代风险导向审计模式应用到审计实务中,而我国审计学术界和实务界对现代风险导向审计的研究大多尚停留在理论层面上,并且很多是借鉴了国外的研究成果,在审计实务中成功运用风险导向审计理论及时发现重大错报且实际披露的案例很少。我们认为,只有将先进的审计理论转化为审计实务中的“生产力”才是当前迫切需要解决的问题。

    在这种背景下,本文结合国内外的研究成果,通过分析风险导向审计模型在具体审计实务中的初步运用,希望为今后现代风险导向审计在实务中的实施提供少许的参考。首先,本文介绍了此选题的意义,现代风险导向审计模式产生的背景及概念;其次,也是本文的主要贡献所在,即通过 ZH集团实际审计案例对现代风险导向审计模式在实务中的应用进行了有益的探索,通过实际案例证明现代风险导向审计模式对于提高审计效率、效果并降低审计风险的优势;再次,在第三章通过对案例的分析,总结了使用现代风险导向审计的优势,探讨了其在实施过程中遇到的问题,如对注册会计师和会计师事务所的要求等,并提出我们的改进措施。最后,提出我们的结论、局限性及启示。

    关键词:风险导向审计,优势,面临问题,改进措施

     

    RESEARCH OF MODERN RISK-ORIENTED AUDIT IN THE

    PRACTICE OF ZH GROUP

     

     

     

    ABSTRACT

     

    In recent years, a series of big financial frauds were broken out consecutively domestically and at abroad, most of which are management frauds, and the CPAs industry is also faced with credit crisis. Arthur Andersen, one of the world's "Big Five" accounting firms came tumbling down in the issue of American Enron, meanwhile, there are also frauds in China, such as Yinguangxia, Kelon electrical and Green-Land, Shengjing shanhe. So the audit theoretic and practice are researching the new audit model, in order to reduce the audit risk. It is very few cases to successfully apply risk-oriented auditing theory and find in time big misstatements in actual practice. So it is the most urgent question to transfer the advanced auditing theory to the “productivity” in auditing practice.

    Under this background, this paper gives analysis of preliminary application of risk-oriented auditing mode in actual auditing practice, to provide some reference for the implementation of risk-oriented auditing in actual practice in the future. Firstly, this paper introduces the purpose of this topic, background and conception of risk-oriented auditing; Secondly, as the main contribution of this article, it explores to the application in practice of risk-oriented auditing model through the case study of ZH Group; Thirdly, it summaries the benefits to use modern risk-oriented auditing with the study analysis in chapter 3, and discusses the questions in practice,

    e.e. the requirements to CPA and CPA firm etc., gives our solutions as well. Finally the paper gives our conclusions, some limitations and inspirations.

    KEY WORDS:Risk-oriented auditing, advantage, troubles to be faced with , improvement

     

    目录

    第一章 引言 ..................................................................... ..1

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