audit risks and control.docx
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audit risks and control.docx
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auditrisksandcontrol
Auditrisksandcontrols
Abstract
Peopleshouldcorrectunderstandingofauditrisks,strengthentheauditriskawarenessandpositivelyandeffectivelypreventcontroltheauditrisks.Throughthisway,aproperrolecanbeplayedwhenmaintainingtheauditmarketorder.
KeyWords:
Auditrisks,auditriskcontrol,methodsofcontrol
Content
Introduction4
Causesofauditrisks5
Internalenvironmentinfluence5
ImperfectInformationandirregularaccountancy5
Incompleteinternalpolicies5
Unstableoperationsituation5
Externalenvironmentinfluence5
Socialenvironmentinfluence5
Economicenvironmentinfluence6
Legalenvironmentinfluence6
Auditmethodinfluence6
Auditevidence6
Auditsamplingerrors6
Auditreport7
Methodsofcontrollingauditrisks7
Respectofauditingworkers7
Respectofauditprocedure8
Planningphase8
Implementationphase8
Reportphase8
Respectofauditors’mechanism8
Conclusion9
Reference10
Introduction
Withthedevelopmentofmarketeconomyandthegradualwidenessofsocialauditscope,people'sauditexpectationsaremoreandmorehighandtheauditingprofessionalresponsibilitiesarelargerandlarger.Thisarticleanalyzesthecurrentauditinganditsexistingproblemsthroughtheauditinternalenvironmentandexternalenvironment,etc.andthenputsforwardtheappropriatecountermeasuresaimingtoperfectsocietyauditriskcontrol.
Causesofauditrisks
Internalenvironmentinfluence
ImperfectInformationandirregularaccountancy
ImperfectInformationandirregularaccountancyarethemaincausesofauditrisksexisting.Auditorscannotparticipateintheauditees’accountingwork.Andtheauditorsdonotreallyunderstandtheentireinformationprovidedbytheauditees.Theyjustimplementtheauditingworkonlybasedonthesedocuments.Thatistosay,thefinaljudgmentsmaybenotconsistentwiththerealfactssinceallkindsofincorrectaccountinginformationsothatauditorsmadeanerroneousjudgment.
Incompleteinternalpolicies
TheIncompleteinternalpoliciesoftheauditeearethecornreasonsforformingrisks.Theauditees'internalauditinstitutionssystemisalsothebasisofimplementingauditsupervision.Iftheinternalcontrolinstitutionsareperfectandtheimplementationsarequitestrict,theeffectsarecleartorealizesothatwecanachievethegoalofdecreasingtherisks.
Unstableoperationsituation
Iftheauditees’operatingconditionsarechangeabletoalargerextentandcannotbefoundanyrules,theauditriskisgreatlyimproved.Andatthesametime,themorecomplicatedthemodeofoperationisandthemorecomplexinternalmanagementlevelis,itmeansthatthemoredifficulttheauditingworkimplementationis.Withoutanydoubt,theErrorsandmistakesconfrontedbytheauditeesarelarger,thatistosay,theauditrisksarebiggerandbigger.
Externalenvironmentinfluence
Socialenvironmentinfluence
Sincetheenterpriseinternalcontrolsystemisnotperfectorinadequateenforcementandtheauditorscannotfound,theauditrisksexistatthissituation.Evenifauditorscanconfirmtheauditees'internalcontrolsystemarenotreasonableorthekeylinksareoutofcontrol,theuncertaintyofthecorrectionadvicesproposedbyauditors,whichshowswhetheritcanbesuitablefortheauditees'businessactivitiesornot,alsoakindofmodifyingauditrisks.Ifconsciousnessofsocialandpublicauditcouldbestrengthened,theenterprisewillpaymorespecialattentiontotheinternalcontrolsystem'sconstructionandtheaccounting'srigidmanagement,theauditriskwillbedeclined.
Economicenvironmentinfluence
Astheinternationalmarketeconomicdevelops,thediversificationofmarketeconomiccomponentsandtheinstabilityofauditees’behaviorbecomethemaincausesoftheauditrisks.Forexample,theenterpriserestructuring,mergerandreorganization,etc.,allofthesemakethecomprehensivereactionandhighperformanceevaluationofenterpriseauditcircumstancehardtoobtainfortheauditors.Therefore,becauseofthedifficultyofgettingtherightconclusionincreased,andtheauditrisk’sincreaseisnotdoubtable.
Legalenvironmentinfluence
Relevantlawisthenecessarybasisofauditwork.Ifthelegalsystemisincompleteornotlinked,auditorswilllosetotheunityofthejudgmentstandardandrelatively,theywillincreaseriskpossibilities.
Auditmethodinfluence
Auditevidence
Auditevidenceisbasedontheformationandsupportoftheauditopinion.Incorrectanddistortedauditevidencesresultingettingawrongauditconclusion.Incomprehensiveornotenoughauditevidencemustbeobtainedwithone-sided,notreliableauditconclusion.
Auditsamplingerrors
Duringtheentireprocessofauditingworkoperation,thecorrectauditsamplingmethodcannotonlyimprovetheauditefficiency,andatthesametimealsocanensurethequalityofaudit,soastopreventtheauditrisk.Whileusually,auditworkerscannotfindthereliableeffectivelysamples.Thisleadsthattherealsamplecannotreflecttheauditees’factsoffinancialpositionsothattheauditingfairnesswillbelost.Atthesametime,theauditinformationresultsinmassivemisleadingeffects,whichformsauditrisks.
Auditreport
Firstly,intheauditreport,auditor’sopinionmayignoretheobjectivenessofauditing.ThisneedsauditorstousetheBlack-and-whitecontrastmethodtoverifytheauthenticityoftheresultsandalsotoneglecttheauditees’accountingresponsibility.Ifthisprocessisincorrect,itmayleadtoauditrisks.
Secondly,iftheauditingreportcannotsucceedpresentingthetimeandspacescopeclearly,theauditrisksmayformthroughmisleadingtheusersoftheauditingreport.
Inaddition,whetheraccurateandproperauditreportornotonthecorrelationproblemandcontingenciesfortheexpressionoftheauditedentityandtheinfluenceofthefinancialstatusofthestatementmayalsoproducerisks.
Methodsofcontrollingauditrisks
Respectofauditingworkers
●Strengtheningstaff'sideologicalandpoliticalstudyandImprovingalltheauditorspoliticalqualityareabsolutelynecessaryforauditfirmstoeffectivelydecreasetheauditrisks.Highpoliticalqualityisauditinstitutions’basicrequirementsforauditors.AndAtthesametime,toraisetheconsciousnessofauditors’legaladministrationisalsoindispensableforanauditfirm.Auditorsshouldimplementauditworkknowinglaw-abidingandinaccordancewiththelaw.Ontheotherhands,thisneedsauditorstoholdcomprehensivelegalknowledge.
●Moreover,auditfirmscanpreventtheauditriskstechnically.Theycanstrengthenauditingbusinesstrainingofauditingemployeesandimprovetheauditingpersonnel'sservicelevelsinordertorealizethegoalofreducingtheauditrisks.Atpresent,thefiscalandtaxationsystemhaveenteredintointernationalization.Thisneedsalargenumberofhighqualitypersonnelwithnewknowledgeandrelevantprofessionalknowledge.Therefore,thenecessityofcarryingoutthebusinesstrainingandimprovingtheexistingpersonnel'sservicelevelareapparent.
Respectofauditprocedure
Planningphase
Auditfirmsshoulddowellinauditriskspredictions.Beforesigningthecontractswiththeauditingclients,auditfirmshouldworkwellinauditees'detailedinvestigation.Findoutthedrawbacksandthepotentialriskssothatauditfirmscanprepareanappropriateauditplan.
Implementationphase
Togettingtheauditevidenceinacorrectwayisthekeytoavoidauditrisks.Theevidenceobtainedbyauditorsmustbecomprehensive,powerful,reasonableandlegitimate,objective,realisticandreliable.Atthesametime,auditorsshouldbestrictwiththemselvesandconsciouslyasidebytheprofessionalstandardandprofessionalethicsrules.
Reportphase
Beforesubmittingareport,auditorsshouldreviewcarefullythekeyproblemsinauditingworkingpapersinordertomakesurethattherearenomistakes.Auditorsshoulddoapracticalandrealistic,objectiveandfairauditevaluation.Ifonlyrelyingonworkexperienceandleadershipintentiontoobtaintheconclusions,thisisnotallowedaccordantwithGAASandGAAP.
Respectofauditors’mechanism
●Itistheimportantguaranteeforauditingdepartment’sauditriskscontrol.Auditfirmscanachieveitbyestablishingagoodinternaloperationmechanismandperfecttheinternalqualitycontrolsystem.Theinternalauditdepartmentcanestablishautonomyofoperationmechanismundertheindependent,objectiveandimpartial,rigorous,honest,confidentialprinciple.
●Accordingtothecostbenefitprinciple,auditfirmscanestablishtheirownqualitycontrolsystem.Thissystemshouldcontainthequalitycontrol,likeauditdiscipline,professionalcompetence,workassigned,steering,ofthequalitycontrolpoliciesandproceduresformonitoringoftheimplementation.
Conclusion
Astoauditworld,itisnolongertheproblemsinchangingtheideaofauditrisks.Themoreimportantishowtocorrectlyunderstandauditrisksconceptandtheoryinordertoseekrisk-basedauditmethodstoimprovetheauditingqualityandtoreducetheauditrisks.Auditcommitteeshouldsolvetheproblemsinauditingriskandcontrol.Andinaddition,auditorsshouldputtheauditmodewhichisbasedonauditriskcontrolintopractice.Onlyifallofthesestuffscouldbeconductedwell,theauditpracticecanprovidealeap.
Reference
●LauraF.Spira,Riskmanagement:
Thereinventionofinternalcontrolandthechangingroleofinternalaudit,MCBUPLtd,2003
●胡月娟《审计风险的成因、存在的主要环节以及防范与控制》第九届中国煤炭经济管理论坛暨2008年中国煤炭学会经济管理专业委员会年会
●郑振科《试论审计风险管理与防范措施》福建省会计学会理论研讨论文集2007年
●范俊球《经济责任审计风险控制》福建省审计工作研讨会2008
●沈衍棠《试析内部审计风
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