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</nav> </div> </header> <div id="8hh5rq1ip" class="con main"> <div id="8hh5rq1ip" class="position"> <em class="iconfont ca icon-dingwei"></em> <a href='http://wyyxscd8644.com/'>學(xué)習(xí)啦</a> > <a href='http://wyyxscd8644.com/lunwen/'>論文大全</a> > <a href='http://wyyxscd8644.com/lunwen/biyelunwen/'>畢業(yè)論文</a> > <a href='http://wyyxscd8644.com/lunwen/accountant/'>會計審計論文</a> > <a href='http://wyyxscd8644.com/lunwen/accountant/audit/'>審計</a> > <span>淺析我國現(xiàn)階段中小企業(yè)風(fēng)險導(dǎo)向?qū)徲嬚撐?/span> </div> <div id="8hh5rq1ip" class="ar_con_nr"> <div id="8hh5rq1ip" class="con_l fl"> <article class="ar_con bg louti"> <div id="8hh5rq1ip" class="ar_title"> <h1>淺析我國現(xiàn)階段中小企業(yè)風(fēng)險導(dǎo)向?qū)徲嬚撐?/h1> <div id="8hh5rq1ip" class="ar_title_b"> <div id="8hh5rq1ip" class="sub_title clear"> <span id="8hh5rq1ip" class="sp2 c6 fl">時間：<time class="fxtime">2015-12-05 18:07:32</time></span> <span id="8hh5rq1ip" class="sp1 c6 fl"><em id="zuozhe" class="noshow">謝樺</em><em class="user_id noshow">657</em>由 <em class="nickname"></em> 分享</span> <span id="8hh5rq1ip" class="fl arc_btn"></span> </div> </div> </div> <div id="8hh5rq1ip" class="y_ju"></div> <div id="8hh5rq1ip" class="con_article con_main" id="contentText"> <p>淺析我國現(xiàn)階段中小企業(yè)風(fēng)險導(dǎo)向?qū)徲嬚撐?/p><p> 　　風(fēng)險導(dǎo)向?qū)徲嫾粗缸詴嫀熞詫徲嬶L(fēng)險模型為基礎(chǔ)進(jìn)行的審計，是審計專用術(shù)語。風(fēng)險導(dǎo)向?qū)徲嬕詰?zhàn)略觀和系統(tǒng)觀思想指導(dǎo)重大錯報風(fēng)險評估和整個審計流程，其核心思想可以概括為：審計風(fēng)險主要來源于企業(yè)財務(wù)報告的重大錯報風(fēng)險，而錯報風(fēng)險主要來源于整個企業(yè)的經(jīng)營風(fēng)險和舞弊風(fēng)險。以下是學(xué)習(xí)啦小編今天為大家精心準(zhǔn)備的：淺析我國現(xiàn)階段中小企業(yè)風(fēng)險導(dǎo)向?qū)徲嬒嚓P(guān)論文。內(nèi)容僅供參考，歡迎閱讀。</p><p><strong>　　淺析我國現(xiàn)階段中小企業(yè)風(fēng)險導(dǎo)向?qū)徲嬋娜缦拢?/strong><br/></p><p> 　　2010年修訂后的審計準(zhǔn)則在2006年新審計準(zhǔn)則的基礎(chǔ)上進(jìn)一步強(qiáng)化了風(fēng)險導(dǎo)向?qū)徲嫷乃枷耄抻喓诵娘L(fēng)險審計準(zhǔn)則外，對其他審計準(zhǔn)則也作出修改。我國中小企業(yè)在數(shù)量規(guī)模上日趨擴(kuò)大，發(fā)展前景非常廣闊，在促進(jìn)國民經(jīng)濟(jì)整體發(fā)展方面的作用也是越來越重要。然而由于中小企業(yè)自身管理水平和管理?xiàng)l件相對較差，這給企業(yè)的審計工作造成了較大的風(fēng)險，在對中小企業(yè)進(jìn)行風(fēng)險導(dǎo)向?qū)徲嫊r，還存在著一系列的問題。</p><p><strong>　　一、風(fēng)險導(dǎo)向內(nèi)部審計的內(nèi)涵的再認(rèn)識</strong></p><p> 　　風(fēng)險導(dǎo)向?qū)徲嬜鳛橐环N嶄新的審計模式已經(jīng)得到了業(yè)界的認(rèn)可和肯定，風(fēng)險導(dǎo)向內(nèi)部審計，是指內(nèi)部審計人員在審計全過程中自始至終以企業(yè)風(fēng)險分析評估為導(dǎo)向，根據(jù)量化分析水平安排審計項(xiàng)目先后次序，根據(jù)風(fēng)險確定審計范圍與重點(diǎn)，對企業(yè)的風(fēng)險管理、內(nèi)部控制和治理程序進(jìn)行評價，進(jìn)而提出建設(shè)性意見和建議，協(xié)助企業(yè)管理風(fēng)險，實(shí)現(xiàn)企業(yè)價值增值的獨(dú)立、客觀的審計活動。[1]在為了從理論和實(shí)踐上解決制度基礎(chǔ)審計存在缺陷的大背景下，注冊會計師職業(yè)界開發(fā)出了審計風(fēng)險模型，即“審計風(fēng)險=固有風(fēng)險×控制風(fēng)險×檢查風(fēng)險”。在審計風(fēng)險模型中，審計風(fēng)險是由會計師事務(wù)所風(fēng)險管理所確定的，謹(jǐn)慎行事的會計師事務(wù)所往往將其確定為低水平，固有風(fēng)險和控制風(fēng)險則與企業(yè)有關(guān)，注冊會計師可以通過了解被審計單位和控制測試，確定檢查風(fēng)險，設(shè)計和實(shí)施實(shí)質(zhì)性程序，以將審計風(fēng)險控制在會計師事務(wù)所確定的水平。<br/></p><p><strong>　　二、對中小企業(yè)風(fēng)險導(dǎo)向內(nèi)部審計存在的問題</strong></p><p> 　　(一)公司治理結(jié)構(gòu)上的先天缺陷</p><p> 　　我國很多中小企業(yè)或者產(chǎn)權(quán)關(guān)系不明晰、或者所有者與經(jīng)營者沒有分離，使得不存在所有者約束經(jīng)營者的行為，這就直接導(dǎo)致很多時候權(quán)利凌駕到制度上面，使得企業(yè)的相關(guān)制度和規(guī)章流行形式，沒有發(fā)揮實(shí)效，大部分中小型企業(yè)都缺乏有效地內(nèi)部控制機(jī)制，這就使得控制風(fēng)險因素大大增加，而且由于企業(yè)資產(chǎn)規(guī)模小，出資人一般都較少，可能就是獨(dú)資企業(yè)，這就更加便滋生人為操縱利潤等問題。</p><p> 　　(二)缺乏健全的內(nèi)部控制制度和獨(dú)立的內(nèi)審機(jī)構(gòu)</p><p> 　　中小企業(yè)經(jīng)營管理質(zhì)量普遍較低內(nèi)部控制環(huán)境普遍較差，企業(yè)內(nèi)控制度不健全或者有制度但得不到有效執(zhí)行，造成企業(yè)財務(wù)工作混亂、核算不實(shí)，嚴(yán)重影響到會計信息質(zhì)量。而現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫷钠瘘c(diǎn)是企業(yè)的經(jīng)營風(fēng)險"重點(diǎn)關(guān)注重大錯報風(fēng)險因此企業(yè)經(jīng)營管理與內(nèi)部治理的優(yōu)劣與否直接決定重大錯報風(fēng)險的程度從而影響到審計人員運(yùn)用的審計方法和對審計力量的分配;另外，很多中小企業(yè)沒有設(shè)置內(nèi)部審計機(jī)構(gòu) ，而且即使設(shè)有獨(dú)立的內(nèi)審機(jī)構(gòu)，在一些實(shí)施家族式管理的民營企業(yè)或者內(nèi)部人控制嚴(yán)重淺析中小企業(yè)風(fēng)險導(dǎo)向?qū)徲嫷钠髽I(yè)里，其職能也被弱化，不能充分發(fā)揮監(jiān)督作用。</p><p> 　　(三)企業(yè)聘請注冊會計師審計素質(zhì)較低</p><p> 　　審計工作對于審計人員在審計工作經(jīng)驗(yàn)以及專業(yè)知識運(yùn)用方面的要求較高，因?yàn)閷徲嬋藛T專業(yè)判斷能力的高低對審計結(jié)果的整體質(zhì)量有著直接的影響。目前我國中小企業(yè)在審計人員隊(duì)伍的建設(shè)方面，往往過多的考慮成本因素，主觀上不愿意聘用和培養(yǎng)高素質(zhì)的審計工作人員，而審計人員專業(yè)能力低很容易造成審計工作中的判斷失誤，進(jìn)而引發(fā)審計風(fēng)險，再者，相當(dāng)部分中小企業(yè)審計人員在責(zé)任心和職業(yè)道德方面比較欠缺，在相關(guān)審計工作的執(zhí)行過程中缺乏獨(dú)立性，工作態(tài)度不夠謹(jǐn)慎和公正，最終不但對審計質(zhì)量造成不良影響，更重要的是帶來了多方面的審計風(fēng)險。<br/></p><p><strong>　　三、現(xiàn)代風(fēng)險導(dǎo)向?qū)徲嫹椒ㄟ\(yùn)用中建議</strong></p><p> 　　(一)健全公司治理結(jié)構(gòu)、完善內(nèi)部控制機(jī)制</p><p> 　　嚴(yán)格的企業(yè)內(nèi)部控制機(jī)制主要取決于良好積極的控制環(huán)境的營造，中小企業(yè)管理層面首先應(yīng)當(dāng)構(gòu)建明確的權(quán)利和義務(wù)分配機(jī)制，這是強(qiáng)化企業(yè)內(nèi)部控制意識的首要工作，只有建構(gòu)起健全完善的企業(yè)內(nèi)部控制機(jī)制，才能從根本上減少中小企業(yè)審計風(fēng)險滋生的土壤。其次，對獨(dú)立董事制度進(jìn)行完善，對于獨(dú)董通過競聘方式進(jìn)行選拔，獨(dú)董的獨(dú)立性通過獨(dú)董自律委員會進(jìn)行相應(yīng)的保護(hù)，通過建立考評和問責(zé)制，對獨(dú)董進(jìn)行約束，在實(shí)踐中落實(shí)獨(dú)董的職權(quán)，進(jìn)而在一定程度上發(fā)揮“審計委員會”的作用。</p><p> 　　(二)努力提高審計人員執(zhí)業(yè)素質(zhì)</p><p> 　　審計人員素質(zhì)是影響風(fēng)險導(dǎo)向?qū)徲嬐茝V效果的關(guān)鍵因素。新的風(fēng)險導(dǎo)向?qū)徲嫹椒▽ψ詴嫀煹闹R和技能提出新的要求，對注冊會計師來說是一個挑戰(zhàn)，要求注冊會計師積極主動地識別、評估和應(yīng)對舞弊發(fā)生的風(fēng)險，保持職業(yè)懷疑態(tài)度、對可靠性存在疑問或相互矛盾的文件保持高度的警惕性，以增加發(fā)現(xiàn)和揭示重大錯弊的可能性，從而降低審計風(fēng)險。增加審計程序的不可預(yù)測性、項(xiàng)目組就舞弊風(fēng)險進(jìn)行專題討論、考慮舞弊產(chǎn)生的條件、考慮管理層凌駕于內(nèi)部控制之上的風(fēng)險等;要求注冊會計師要全面了解被審計單位的情況，即注冊會計師應(yīng)具備與客戶所在行業(yè)與企業(yè)相關(guān)的知識結(jié)構(gòu)。</p><p> 　　(三)加快相關(guān)法規(guī)體系的建設(shè)</p><p> 　　對于注冊會計師來說，職業(yè)道德固然重要。在市場經(jīng)濟(jì)條件下，在短期內(nèi)，對與注冊會計師相關(guān)的法律責(zé)任體系進(jìn)行完善，并將約束注冊會計師行為的作用落實(shí)到實(shí)際審計工作中，通常情況下，是一種更加現(xiàn)實(shí)、有效的措施或手段。</p><p> 　　為了更好地降低和避免中小企業(yè)審計風(fēng)險的發(fā)生，我國應(yīng)當(dāng)積極借鑒國際先進(jìn)經(jīng)驗(yàn)，加快在專門獨(dú)立的審計法律法規(guī)的建設(shè)進(jìn)程，緊密結(jié)合當(dāng)前我國中小企業(yè)審計風(fēng)險的現(xiàn)狀和原因，針對性的對相關(guān)審計項(xiàng)目進(jìn)行深入的研究和分析，對現(xiàn)有相關(guān)法律法規(guī)進(jìn)行必要的完善與修訂的同時，著力構(gòu)建更加獨(dú)立的審計法律法規(guī)，對中小企業(yè)的審計工作程序等加以專門性的明確規(guī)定，盡可能的減少審計工作人員在審計過程中可能出現(xiàn)的失誤和舞弊行為，并針對違法違規(guī)行為構(gòu)建完善的責(zé)任追究和懲罰機(jī)制。</p> </div> <div id="8hh5rq1ip" class="y_ju"></div> <div id="8hh5rq1ip" class="pnum"> <ul id="page_slice"> <div id="8hh5rq1ip" class="clear"></div> </ul> </div> </article> <div id="8hh5rq1ip" class="list_hot ar_related bj_mt20 louti"> <h4 class="title2 title2_te">相關(guān)文章</h4> <ul class="bj_mt20"> <li id="8hh5rq1ip" class="lb_3 chao"> <time>02-15</time> <a href="http://wyyxscd8644.com/shenghuo/anquan/jiaotong/62708.html" title="中小學(xué)交通安全知識" target="_blank">中小學(xué)交通安全知識</a> </li> <li id="8hh5rq1ip" class="lb_3 chao"> <time>02-14</time> <a 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