会计师事务所审计风险管控研究  

Research on Audit Risk Control in Accounting Firms

作　　者：胡健 HU Jian(Tianjian Accounting Firm(Hunan Branch))

机构地区：[1]天健会计师事务所(湖南分所)

出　　处：《当代会计》2023年第12期82-84,共3页Contemporary Accounting

摘　　要：聚焦会计师事务所审计风险管控,探讨了审计风险的现状、成因、控制与防范措施。研究发现,审计风险是由外部环境与内部环境等因素综合作用产生的。为了有效控制审计风险,会计师事务所需要采取优质客户遴选、加强总分所一体化、认真履行基础审计程序、科学运用信息化技术等措施。然而,会计师事务所未来仍面临信息化技术发展带来的新挑战和问题,需要进一步研究新方法和策略。Focusing on audit risk control in accounting firms,this paper discusses the current status,causes,control and preventive measures of audit risks,and finds that audit risks result from the combined effects of external and internal factors.In order to effectively control audit risks,accounting firms need to take measures such as selecting high-quality clients,strengthening integration between head offices and branch offices,diligently performing basic audit procedures,and using information technology sensibly.However,accounting firms will still face new challenges and issues brought about by the development of information technology in the future,necessitating further research into new methods and strategies.

关 键 词：审计风险 会计师事务所 信息化技术 审计程序 

分 类 号：F233[经济管理—会计学]