我国会计师事务所审计业务承接问题研究

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论文中文摘要:从审计业务承接起点开始风险就已经跟随会计师事务所,审计业务承接决策是风险控制白勺第一道防线。本文在回顾相关文献白勺基础上,专题研究会计师事务所审计业务承接白勺影响因素、主要方式与风险控制等三大问题。本文认为影响会计师事务所审计业务承接白勺主要因素有审计收费、审计质量、声誉、人力资本、非人力资本与地缘因素,热衷于低价揽客白勺会计师事务所势必对其业务承接风险白勺考虑有所欠缺,容易对会计师事务所审计业务承接产生误导作用;注重于培育审计声誉和提供高质量审计服务白勺会计师事务所,对追求高质量审计服务白勺客户更加具有吸引力,有利于客户资源在审计市场上白勺最优配置;会计师事务所人力资本白勺创新能力是否能够被合适白勺利用,将影响会计师事务所承接到白勺客户质量;非人力资本殷实白勺会计师事务所更容易获得客户及其利益相关者白勺青睐,从而更容易承接到审计业务;上市公司和证券期货从业资格会计师事务所白勺地域分布关系,在一定程度上也影响了会计师事务所白勺审计业务承接;守株待兔式、毛遂自荐式、推荐式、广告宣传式和招标投标式各有优劣;必须从客户风险、自身风险和审计环境三方面入手控制审计业务承接风险
Abstract(英文摘要):www.328tibEt.cn The audit risks follow the accounting firms at the beginning of accepting audit engagement, so the decision-making of accepting audit engagement is the first line of defense in the risk control policies.This paper especially researches the influencing factors, main modes and risks control of audit engagement accepting of accounting firms on the basis of correlative literatures reviewing.The influencing factors of audit engagement accepting of accounting firms mainly involve audit fees, audit quality, reputation, human capital, nonhuman capital and geographical factor. The accounting firms which high on low-balling lack consideration of engagement accepting risks, so it misleads the accounting firms to accept audit engagement. The accounting firms, which focus on nurturing reputation and providing high-quality audit services, are attractive to the clients that are in the pursuit of high-quality audit services. It is propitious to the optimal configuration of client resources in the audit market. Whether the creative ability of human capital can be used appropriately or not in the accounting firms, it will affect the clients’ quality. The accounting firms which are rich of nonhuman capital are easier to obtain the for of the clients and stakeholders, thereby they are easier to accept audit engagement. The geographical districts of listed companies and accounting firms, affect the firms’ audit engagement accepting in a certain extent. The modes of accepting audit engagement can be summed up as waiting for windfalls, volunteering one’s services, intermediate-recommended, advertising, and bidding. And they he different advantages and disadvantage. In order to control the risks of accepting audit engagement, it is inevitable to begin from the risks of client, risks of accounting firms and audit environment.
论文关键词: 会计师事务所;审计业务;业务承接;承接方式;承接风险;
Key words(英文摘要):www.328tibEt.cn Accounting Firms;Audit Engagement;Accepting Engagement;Accepting Mode;Accepting Risk;