會計(jì)專業(yè)外文翻譯5

1、<p><b>　　廣東工業(yè)大學(xué)</b></p><p><b>　　華立學(xué)院</b></p><p>　　本科畢業(yè)設(shè)計(jì)（論文）</p><p>　　外文參考文獻(xiàn)譯文及原文</p><p>　　系 部 會計(jì)學(xué)部 </p><p>　　專

2、 業(yè) 會計(jì)學(xué) </p><p>　　年 級 2008級 </p><p>　　班級名稱 08本會計(jì)學(xué)7班 </p><p>　　學(xué) 號 14010807041 </p><p>　　學(xué)生姓名 巴賢標(biāo) </p><p>　

3、　指導(dǎo)教師 李偉文 </p><p>　　2012 年 4 月 20日</p><p>　　I The discussion on audit risk and prevention of accounting firm</p><p>　　A The goal and the significance of researching audi

4、t risk………………….8</p><p>　　B The problems of accounting firms…………………………………………8</p><p>　　C The analysis of reason rising audit risk………………………………….10</p><p>　　D The strategy reducing aud

5、it risk of CPAs………………………………...11</p><p>　　E Conclusion…………………………………………………………………..14</p><p>　　The discussion on audit risk and prevention of accounting firm</p><p>　　The goal and the

6、 significance of researching audit risk</p><p>　　Audit risk not only affects CPA’s vital interests，but also is direct proportion to the operating risk．So，it is important to study the reasons of audit risk．Th

7、e studying on audit risk is to improve the working quality of CPA to reduce the charged risk，to construct a reasonable auditing environment，and to inform and provide fair information to users to help them making-decision

8、s．</p><p>　　The author thinks the audit risk rising due to poor quality of accounting firms．The CPAs work for firms，and the firms should be responsible for CPAs’ activities，to decrease the CPAs’ risk and avo

9、id the firms’ risk．Only those risk are considered，both the firms and the CPAs may improve each other to promote the development of CPA business.</p><p>　　The problems of accounting firms</p><p>

10、　?、臠ow-price competition</p><p>　　Social existence of competition，the price is the most key eye-catching customers．If any firm uses better price，the business would increase，and give rise to more profit accor

11、dingly，and the firms own competitive advantage to ensure the future development．There is an audit fee standard in the firm，but also there is greater flexibility on specific operations（Industry standard for audit fees is

12、shown in Table 1）．Such as Sichuan XX accounting firm，total assets in the end of the year are ￥1，553，871，396</p><p>　?、芓he imperfect system of quality control</p><p>　　At present，most firms requi

13、re the issued audit reports should base on three—tier review systems．In other words，after issuing the first draft of audit report，project manager must take it to departmental verify，then to manager in charge of departmen

14、t verify，to quality supervisors review lastly．Only after all the three review staffs agree，the audit report may be issued formally．In fact，the firms don’t carry out the system conformity strictly because of many reasons，

15、and reduce part of the procedures</p><p>　　Table 1 The industry fee standard of audit fee</p><p>　?、荰he incomplete follow-up education of auditors</p><p>　　The institute trains t

16、he CPAs annual．The train personnel include the CPAs and the audit assistants in the firms．But due to the busy businesses and the pursuit of profit maximization，the firms wouldn’t spend more time in the follow-up educatio

17、n of CPAs and audit assistants．So CPAs and audit assistants have less chance to renew the knowledge．For example，in Sichuan，some firm s requested the CPAS to answer the questions on internet in the follow—up education．<

18、;/p><p>　?、萻taff recruitment problems</p><p>　　When some firms recruit，there is no better eligibility review process，and the candidates usually come from the interpersonal．So the staff’s profession

19、al knowledge levers are different，which lead to the potential audit risk．During 2008 annual report of audit，a firm recruited a large number of staffs．Only there is 62 staff in audit department．in which there are 20 new C

20、PAs(32．25 percent in tota1)．And 1 6 new staffs(80 percent of new staffs) are graduates．Most of them haven’t come into contact with</p><p>　　The increased time pressure of CPAs</p><p>　　Because t

21、ime is limited．the CPAs had to finish the auditing within the required timeframe．Generally the CPAs spend 3 to 5 days in big corporation，and 1 to 2 days in small corporation．During the annual report audit，the auditors in

22、 a firm in Sichuan didn’t go to audit in accordance with the procedures of auditing standards，and took the substantive test for the audited unit．There is no enough time to assess interna1 control of corporation for the a

23、uditors，and to test the important level also．Becaus</p><p>　　The analysis of reason rising audit risk</p><p>　?、?The enhanced complexity of objective economic activities</p><p>　　Wi

24、th the improvement of degree of social information，more the accounting information of the audited are，in which there are some wrong and false information，more the possibility of oversight are increased．The kind and the c

25、haracter of economic business are different and complex，so the accounting businesses have gone far beyond the traditional content of financial accounting．The appearance of new businesses，such as taxation accounting，lease

26、 accounting，bankruptcy accounting，consolidated financial s</p><p>　　⑵The more competition in firms</p><p>　　In an increasingly competitive environment，the firms always reduce price in order to t

27、he business，which lead to serious unfair competition in audit industry．With the increasing firms and the tender，low-cost competition becomes more intense．Some firms in Sichuan took part in low—cost competition to self-de

28、velopment．The audit fees influence directly inputs of resource in auditing procedure，especially the test procedure and the score，so to affect the quality and the social vale of independent audit</p><p>　?、荰h

29、e low quality of auditors</p><p>　?、賂he limited experience and the abilities of the auditors</p><p>　　The limited audit abilities lead to complete the audit businesses is even worse，or the audit

30、ed content and request between the community and the audit occupation sector are disagreed，which put them involve in the responsibility of unpleasant litigation．For a long time，the audit occupation sectors have thought t

31、he implementation of auditing according to auditing standards is to fulfill their duties，and the accountability and the audit responsibilities may be distinguished．The public not only desi</p><p>　　②The poor

32、 of audit staff and professional responsibility</p><p>　　The auditing is a kind of specialized technical service，so the auditors have the responsibility to plan their auditing to discover the false that mayb

33、e cause significant impact on financial statements．In the same time，the auditors ought to apply the personal technology and career concerns in the process of auditing．The responsibility and the career concern s of audito

34、rs are important to the auditing conclusion．The responsibility request the auditors to own high moral characters，integrity persona</p><p>　?、跢lawed method of modern audit</p><p>　　Modem audit me

35、thodology emphasis the balance between audit costs and audit risk，so admitting the existence of a little audit risk is the necessary premise in audit procedures；audit sampling methods and methods of application of analyt

36、ical review throughout the audit process．And therefore the result of the review is bound to a certain degree of error．The developing auditing is facing more competitions，and competitions result in margin profit reduced．I

37、n order to maintain margin profit，the auditing</p><p>　?、躎ime pressure</p><p>　　Under more competition in audit service market，the CPAs are facing the pressure from different sources，such as com

38、petition，the firms’ internal management，the clients，and the third—party(e．g．SFC)，and the pressure is increased by the request of reducing time to finish the auditing．Time pressure is as an environmental factor influencin

39、g on the audit performance，which importance are increasing，and are paid attention to．Due to customers’ own demand，they require firms finish the audit work within the </p><p>　　The strategy reducing audit ris

40、k of CPAs</p><p>　?、臨egulate the functions of law enforcement and government supervision departments</p><p>　　In reasonable regulation and control of“two hands”of both the market and the governm

41、ent，many economic activities of accounting entity operate progressively with market--oriented；many non-standard economic activities are reduced；the disclosure of accounting information are becoming increasingly standardi

42、zed；CPAs will not be difficult to make decisions by dilemma faced；audit risk will be reduced naturally．When CPAs find in practice that policy is inconsistencies of the legislation，administrative l</p><p>　?、?/p>

43、Accounting firms should be improved</p><p>　?、?Accounting firm to establish a sound internal operational mechanism，an d improve the quality of the</p><p>　　internal control system，and to establi

44、sh the risk of liability system</p><p>　　From the perspective of risk control，the firm should establish and improve the internal total quality</p><p>　　management systems，in particular ensure to

45、 perfect the implementation process．The establishment and improvement of audit quality control system are the powerful measures to reduce the fraud and control audit risk．Quality control is an important component of inte

46、rnal control of the system in the firms，and locates in the core position of the system．Strict assessment methods for audit quality，and reducing or eliminate staff errors，timely detecting and resulting problems arising in

47、 the course of aud</p><p>　?、?Establishing and use the mechanisms of professional guidance</p><p>　　The firm should establish the mechanisms of professional guidance to ensure CPAs in the situat

48、ion beyond own knowledge to acquire advisory services timely and appropriate operational guidance．For example，the accounting firm will be able to employ legal，economic，technical expels；the auditors make judgments and dec

49、isions for the authority backed by professionals，so that it can enhance the findings of the audit risk respectability．</p><p>　　⑶To improve the overall quality of CPAs</p><p>　　It should be note

50、d that accounting firms have to do a good job within the work of two aspects：one is in the recruitment of professionals，the strict quality，and not employ the candidates without the conditions．On the other hand，attention

51、should be paid to the existing CPAs’ continually follow—up education．For extremely complex elements in the Chinese economy，the new requirements and the new policy are emerging．Object and content of the audit are constant

52、ly changing，so there should be a system tha</p><p>　?、?CPAs perfect themselves</p><p>　　①Strictly abide by professional ethics and industry standards</p><p>　　SO far．China has formu

53、lated and promulgated a 48 independent auditing standards and related professional norms，has established basically a system of professional norms for CPAs．CPAs practice only in strict accordance with professional standar

54、ds and the audit procedures necessary，they are possible to form the correct audit findings Therefore，it is particularly important to control risk，to maintain good work ethics，to strictly comply with the requirements of p

55、rofessional standards for the implemen</p><p>　　② Focus on the important auditing activity of the quality control</p><p>　　Before the audit CPAs in the audit is necessary to correctly handle the

56、 relationship between audit risks and the importance concept，the collection of evidence，use the model of audit risk to analyze factors，and accurate estimate effectively audit risk，the risk of material misstatement．Consid

57、ering the principle of cost an d profit， CPAs may determine audit methodology within the cost of evidence collection，to prepare the implementation plan．In phase of control，the main things is to review the plan</p>

58、<p>　?、跿0 maintain the sensitivity of the audit environment</p><p>　　It is the important matter that CPAs should comprehend the customers and all aspects about audit project to find audit risk and to a

59、void lega1．Before auditing，auditors should be aware of the following environmental matters and maintain the sensitivity：The region’s financial and economic situation and development trend of change，the impact of existing

60、 policies，laws and regulations on the operation and management of customers and the extent，client’s legal representative and its major internal chan</p><p>　?、蹵udit responsibilities must be clear</p>

61、<p>　　In the audit process，on specific project tasks，it is necessary to refine the division of labor，and the responsibility of the audit team members put in place．At the same time，the project manager has to do well

62、the work of supervision and inspection in the entire audit process，and gives recognition to the excellent project team，and holds the team fault liability for the audit risk in violation of the provisions an d slack work．

63、</p><p>　　Conclusion</p><p>　　In China，auditing is high-risk profession．The main bearer of the risk is CPA，and the goal every accounting firm need to pursuit is to reduce the audit risk of CPA．O

64、nly reduce the audit risk of CPA，the development of accounting firm can be achieved continuously．</p><p><b>　　目 錄</b></p><p>　　1. 有關(guān)會計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)和防范的探討</p><p>　　1.1審計(jì)風(fēng)險(xiǎn)研究

65、的目標(biāo)和意義.....................................1 </p><p>　　1.2會計(jì)師事務(wù)所存在的問題.......................................1</p><p>　　1.3審計(jì)風(fēng)險(xiǎn)增加的原因...........................................3</p><p&g

66、t;　　1.4注冊會計(jì)師降低審計(jì)風(fēng)險(xiǎn)的策略.................................5</p><p>　　1.5結(jié)論.........................................................7</p><p>　　有關(guān)會計(jì)師事務(wù)所審計(jì)風(fēng)險(xiǎn)和防范的探討</p><p>　　1.1審計(jì)風(fēng)險(xiǎn)研究的目標(biāo)和意義

67、</p><p>　　審計(jì)風(fēng)險(xiǎn)不僅影響注冊會計(jì)師的切身利益，而且跟經(jīng)營風(fēng)險(xiǎn)是成正比的。因此，研究審計(jì)風(fēng)險(xiǎn)的原因是很重要。研究審計(jì)風(fēng)險(xiǎn)，是提高注冊會計(jì)師的工作質(zhì)量，以減少犯罪的風(fēng)險(xiǎn)，構(gòu)建合理的審計(jì)環(huán)境，并通知和向用戶提供公正的信息，幫助他們做出決策。</p><p>　　筆者認(rèn)為，審計(jì)風(fēng)險(xiǎn)的增加，是源自質(zhì)量不佳的會計(jì)師事務(wù)所。會計(jì)師事務(wù)所就應(yīng)該為其業(yè)務(wù)活動負(fù)責(zé)，著力去降低注冊會計(jì)師審計(jì)風(fēng)險(xiǎn)和

68、避免企業(yè)風(fēng)險(xiǎn)。只有那些被視為風(fēng)險(xiǎn)，公司和注冊會計(jì)師才可以相互促進(jìn)并注冊會計(jì)師業(yè)務(wù)的發(fā)展。</p><p>　　1.2 會計(jì)師事務(wù)所存在的問題</p><p><b>　?、?低價(jià)格競爭</b></p><p>　　社會中存在競爭，價(jià)格是吸引顧客主意的關(guān)鍵。如果某些公司采用最合適的價(jià)格，那么它的生意就會增加，并相應(yīng)地產(chǎn)生更多的利潤，使該公司形成競

69、爭優(yōu)勢，確保未來的發(fā)展。一般來說公司里都會有一個(gè)審計(jì)標(biāo)準(zhǔn)，但是在具體的操作上也有比較大的靈活性（行業(yè)審計(jì)收費(fèi)標(biāo)準(zhǔn)見表1）。如四川× ×會計(jì)師事務(wù)所，今年年底被審計(jì)單位的總資產(chǎn)為1,553,871,396.18元。如果嚴(yán)格按照標(biāo)準(zhǔn)，審計(jì)費(fèi)用409,967.85元，但實(shí)際上在公司發(fā)票上的審計(jì)費(fèi)用為180,000.00。審計(jì)費(fèi)用越是跟正常價(jià)格水平差得遠(yuǎn)，將明顯影響審計(jì)質(zhì)量，增加審計(jì)風(fēng)險(xiǎn)。</p><p&

70、gt;　?、?質(zhì)量控制體系不完善</p><p>　　目前，大多數(shù)會計(jì)師事務(wù)所在出具審計(jì)報(bào)告時(shí)應(yīng)立足于三級審查制度。也就是說，在發(fā)出審計(jì)報(bào)告初稿之后，項(xiàng)目經(jīng)理必須把它帶到相關(guān)部門核實(shí)，然后在主管部門經(jīng)理處驗(yàn)證，最后進(jìn)行質(zhì)量監(jiān)督的審查。只有得到所有的三個(gè)審查人員同意，審計(jì)報(bào)告可以正式發(fā)行。事實(shí)上，很多事務(wù)所并沒有嚴(yán)格地執(zhí)行，由于諸多原因，減少了一部分的程序。例如，在每年的審計(jì)工作中，一些審計(jì)報(bào)告符合雙層審查制度是因

71、為會計(jì)師事務(wù)所里還有很多的業(yè)務(wù)等待處理。因此，在某些審計(jì)報(bào)告中可能會存在一些問題。但事務(wù)所將報(bào)告發(fā)送給客戶，客戶會發(fā)現(xiàn)這些問題，并將報(bào)告送返事務(wù)所進(jìn)行修改。這令會計(jì)師事務(wù)所產(chǎn)生負(fù)面影響，增加了審計(jì)風(fēng)險(xiǎn)。</p><p>　　表格 1 審計(jì)行業(yè)的收費(fèi)標(biāo)準(zhǔn) </p><p>　?、?審計(jì)師不完整的后續(xù)教育</p><p>　　學(xué)校每年培養(yǎng)出來的注冊會計(jì)師，包括注冊會

72、計(jì)師和事務(wù)所的審計(jì)助理。但是，由于繁忙的企業(yè)和追求利潤最大化，會計(jì)師事務(wù)所不會在注冊會計(jì)師和審計(jì)助理的后續(xù)教育上花費(fèi)很多的時(shí)間。因此，注冊會計(jì)師和審計(jì)助理很少有機(jī)會去汲取新的知識。例如，在四川，一些會計(jì)師事務(wù)所希望申請讓注冊會計(jì)師在關(guān)互聯(lián)網(wǎng)上進(jìn)行后續(xù)教育的考試。</p><p><b>　　⑷ 員工招聘問題</b></p><p>　　一些事務(wù)所在招聘時(shí)，通常沒有嚴(yán)格

73、的資格審查程序，而且候?qū)徣艘话闶莵碜陨淼娜穗H圈子。因此，員工的專業(yè)知識杠桿是不同的，這就會導(dǎo)致潛在的審計(jì)風(fēng)險(xiǎn)出現(xiàn)。在2008年年度審計(jì)報(bào)告中，一個(gè)事務(wù)所招募了大批人員，卻只有62在審計(jì)部門工作。其中有20個(gè)是新注冊會計(jì)師（總?cè)藬?shù)的32.25%），16名新員工是大學(xué)畢業(yè)生（共占新員工的80%），他們大多數(shù)人都是從來沒有接觸過審計(jì)工作。</p><p>　　⑸ 注冊會計(jì)師時(shí)間壓力的增加</p><

74、p>　　由于時(shí)間有限，注冊會計(jì)師必須在規(guī)定的時(shí)間內(nèi)完成審計(jì)工作。一般來說，注冊會計(jì)師大公司會花3至5天的時(shí)間，小公司花1至2天的時(shí)間。在年度審計(jì)報(bào)告中，某些四川的會計(jì)師事務(wù)所的審計(jì)師沒有按照審計(jì)標(biāo)準(zhǔn)的程序去進(jìn)行審計(jì)工作，把大量的實(shí)質(zhì)性測試當(dāng)成是被審計(jì)單位的工作。沒有充足的時(shí)間來評估被審計(jì)公司的內(nèi)部控制體系，控制水平測試也是如此。由于時(shí)間有限，當(dāng)注冊會計(jì)師進(jìn)入被審計(jì)的公司之后，他們會去從其他項(xiàng)目開始而不是停留在第一個(gè)項(xiàng)目，并且和其他

75、審計(jì)人員（非注冊會計(jì)師）負(fù)責(zé)這個(gè)項(xiàng)目。因此，會計(jì)師事務(wù)所發(fā)出不準(zhǔn)確的審計(jì)報(bào)告，就會使審計(jì)風(fēng)險(xiǎn)增大。</p><p><b>　　審計(jì)風(fēng)險(xiǎn)增加的原因</b></p><p>　　客觀經(jīng)濟(jì)活動的復(fù)雜性加大</p><p>　　隨著社會信息化程度的提高，有很多需要被審計(jì)的會計(jì)信息，其中有一些錯誤的和虛假信息，而對于這些信息一般只是加強(qiáng)監(jiān)督。經(jīng)濟(jì)業(yè)務(wù)的

76、的種類和特性是不同，同時(shí)也十分復(fù)雜，因此，那些會計(jì)業(yè)務(wù)已經(jīng)遠(yuǎn)遠(yuǎn)超出了傳統(tǒng)財(cái)務(wù)會計(jì)的范疇。新業(yè)務(wù)的出現(xiàn)，像稅收會計(jì)，租賃會計(jì)，破產(chǎn)會計(jì)，合并財(cái)務(wù)報(bào)表等，都是比傳統(tǒng)的財(cái)務(wù)會計(jì)更具挑戰(zhàn)性，更容易出現(xiàn)爭議，并且更難審計(jì)?，F(xiàn)代審計(jì)的內(nèi)容不僅包括不僅是關(guān)于被審計(jì)公司投資項(xiàng)目的財(cái)務(wù)活動的一些可行性研究，還包括經(jīng)營業(yè)績的評價(jià)，和內(nèi)部控制系統(tǒng)的運(yùn)行效果。這會增加注冊會計(jì)師得出正確的結(jié)論的難度。此外，中國的經(jīng)濟(jì)體制在不斷地改變，經(jīng)濟(jì)成分越加復(fù)雜，從業(yè)人員的

77、素質(zhì)在不同的經(jīng)濟(jì)成分中也是明顯不同。有時(shí)，員工的能力滯后于金融體系改革。經(jīng)常發(fā)生一些員工決策混亂，只是追求自身利益的情況。某些公司對這些問題沒有良好的解決措施的話，就會增加審計(jì)風(fēng)險(xiǎn)。</p><p>　　會計(jì)師事務(wù)所間的競爭愈加激烈</p><p>　　在競爭日益激烈的環(huán)境，有些事務(wù)所總是以降低價(jià)格的業(yè)務(wù)，從而導(dǎo)致審計(jì)業(yè)內(nèi)存在著嚴(yán)重的不公平競爭。隨著業(yè)務(wù)公司的招標(biāo)，低成本競爭的日趨激烈。有

78、一些四川的會計(jì)師事務(wù)所為了自身的發(fā)展也進(jìn)行了低價(jià)競爭。審計(jì)費(fèi)用直接影響審計(jì)過程中資源的投入，特別是測試程序和評分，所以會影響到獨(dú)立審計(jì)的質(zhì)量。在審計(jì)費(fèi)用較低時(shí)，審計(jì)人員只用很短的時(shí)間去完成審計(jì)工作，以降低成本，如果不給這些審計(jì)人員施加壓力將不能保證審計(jì)質(zhì)量。 </p><p><b>　?、?審計(jì)質(zhì)量不高</b></p><p>　　①審計(jì)師的能力和經(jīng)驗(yàn)

79、有限</p><p>　　自身能力有限卻還提前完成審計(jì)工作只會讓業(yè)務(wù)越來越糟糕，或者審計(jì)的內(nèi)容和要求在社會各界和審計(jì)業(yè)界內(nèi)并不獲得認(rèn)可，這將會使他們陷入；令人厭煩的責(zé)任訴訟中。長期以來，審計(jì)部門認(rèn)為根據(jù)審計(jì)準(zhǔn)則進(jìn)行審計(jì)工作是履行他們的責(zé)任，但是這個(gè)責(zé)任和他們應(yīng)該承擔(dān)的責(zé)任是有區(qū)別的。公眾并不只是希望審計(jì)師出具審計(jì)報(bào)告，還要求他們能夠在審計(jì)報(bào)告上發(fā)現(xiàn)所有的虛假和錯誤的信息。加大審計(jì)的責(zé)任是為了適應(yīng)民眾的要求，但是增

80、加了審計(jì)風(fēng)險(xiǎn)。所以，審計(jì)能力就滿足民眾來說是相對的，而不是絕對的，因?yàn)閷徲?jì)能力總是不同于民眾的需求。</p><p>　?、趯徲?jì)人員的窘境與其職業(yè)責(zé)任</p><p>　　審計(jì)是一種專業(yè)的服務(wù)技術(shù)，所以審計(jì)人員有責(zé)任做好審計(jì)計(jì)劃，以辨別可能對財(cái)務(wù)報(bào)表造成重大影響的虛假信息。同時(shí)，審計(jì)人員應(yīng)該將個(gè)人的職業(yè)技術(shù)運(yùn)用到審計(jì)工作當(dāng)中去。審計(jì)人員的職業(yè)責(zé)任對審計(jì)結(jié)果來來說是十分重要的。審計(jì)師的責(zé)任就

81、是要求自己具有高道德品質(zhì)，人格完整，細(xì)致的工作精神，扎實(shí)的會計(jì)、審計(jì)、法律知識和基本的審計(jì)技能，還有敏銳的分析能力和準(zhǔn)確的判斷能力。在中國，注冊會計(jì)師較少，而且大部分注冊會計(jì)師年齡結(jié)構(gòu)和知識結(jié)構(gòu)不合理。為了吸收更多的注冊會計(jì)師，事務(wù)所的負(fù)責(zé)人不得不使出渾身解數(shù)。所以，很多注冊會計(jì)師和事務(wù)所都有聯(lián)系，淡化了他們的審計(jì)獨(dú)立性。</p><p>　　③現(xiàn)代審計(jì)方法的缺陷</p><p>　　現(xiàn)代

82、審計(jì)方法強(qiáng)調(diào)平衡審計(jì)成??本和審計(jì)風(fēng)險(xiǎn)，故而承認(rèn)了存在較小的審計(jì)風(fēng)險(xiǎn)是審計(jì)工作的必要前提。審計(jì)抽樣方法應(yīng)用于審計(jì)分析的全部過程，因此審計(jì)的結(jié)果可能會存在一些誤差。審計(jì)的發(fā)展中面臨很多的競爭，競爭導(dǎo)致邊際利潤減少，為了保持邊際利潤，審計(jì)師就必須保持效率和風(fēng)險(xiǎn)之間的平衡，來爭取最大的審計(jì)效益和維護(hù)審計(jì)的時(shí)間效應(yīng)。因此，審計(jì)人員把審計(jì)力量集中在重要項(xiàng)目上，放棄一些他們認(rèn)為不必要的程序，同時(shí)審計(jì)人員也得為他們的這些行為承擔(dān)一部分的風(fēng)險(xiǎn)。雖然抽樣

83、理論的研究比較深入，但在具體應(yīng)用到審計(jì)上面時(shí)，審計(jì)人員并沒有完全掌握如何去抽取樣本代表，所以可以得出結(jié)論，主觀與客觀的事實(shí)總是存在偏差的。</p><p><b>　?、軙r(shí)間壓力</b></p><p>　　根據(jù)上述審計(jì)市場的競爭，注冊會計(jì)師面臨著各種來源不同的壓力，如競爭、事務(wù)所內(nèi)部管理，客戶及第三方，還有必須短時(shí)間內(nèi)完成審計(jì)工作所導(dǎo)致壓力強(qiáng)度得增加。時(shí)間壓力受審計(jì)

84、環(huán)境因素的影響，其重要性也在不斷增加,這是必須給予關(guān)注的。由于客戶自己的需求，他們要求事務(wù)所在規(guī)定的期限內(nèi)完成審計(jì)工作，故而交易時(shí)間壓力就會讓會計(jì)師事務(wù)所的審計(jì)風(fēng)險(xiǎn)相應(yīng)地增加。</p><p>　　注冊會計(jì)師降低審計(jì)風(fēng)險(xiǎn)的策略</p><p>　　規(guī)范政府監(jiān)管部門的執(zhí)法職能</p><p>　　政府應(yīng)該對市場進(jìn)行嚴(yán)格管制和合理調(diào)控。這樣許多經(jīng)濟(jì)活動的會計(jì)主體就會逐步

85、以市場運(yùn)作為導(dǎo)向，并且許多不規(guī)范的經(jīng)濟(jì)活動將逐漸減少，對會計(jì)信息披露也日趨規(guī)范；注冊會計(jì)師將不會面臨困境從而做出艱難的決定，審計(jì)風(fēng)險(xiǎn)自然就會減少。當(dāng)注冊會計(jì)師在實(shí)踐中發(fā)現(xiàn)，很多政策和法規(guī)并不一致，行政執(zhí)法和監(jiān)管薄弱，會計(jì)主體的標(biāo)準(zhǔn)模糊。注冊會計(jì)師應(yīng)當(dāng)及時(shí)與有關(guān)職能部門溝通，增強(qiáng)規(guī)范性和政策的決策。這個(gè)過程就會降低注冊會計(jì)師審計(jì)風(fēng)險(xiǎn)，提高了審計(jì)效率。</p><p><b>　　⑵ 改善會計(jì)師事務(wù)<

86、/b></p><p>　?、贂?jì)師事務(wù)所要建立健全內(nèi)部經(jīng)營機(jī)制，提高內(nèi)部控制系統(tǒng)的質(zhì)量，并建立系統(tǒng)風(fēng)險(xiǎn)的責(zé)任體制</p><p>　　從風(fēng)險(xiǎn)控制的角度來看，企業(yè)應(yīng)該建立和完善尤其是事務(wù)所內(nèi)部的全面質(zhì)量管理體系，確保在實(shí)施過程中，建立和完善審計(jì)質(zhì)量控制體系，以減少欺詐和控制審計(jì)風(fēng)險(xiǎn)。質(zhì)量控制是在事務(wù)所的內(nèi)部控制制度的重要組成部分，在該制度中，應(yīng)確定審計(jì)質(zhì)量嚴(yán)格考核方法的核心位置，以減

87、少或消除員工的錯誤，及時(shí)發(fā)現(xiàn)和產(chǎn)生過程中出現(xiàn)的問題審計(jì)。確保審計(jì)質(zhì)量，降低審計(jì)風(fēng)險(xiǎn)，檢查所有環(huán)節(jié)，并做出回應(yīng)，出現(xiàn)問題時(shí)能夠有人及時(shí)反映，并能分清責(zé)任，會計(jì)師事務(wù)所還應(yīng)建立轉(zhuǎn)移和規(guī)避審計(jì)過程中出現(xiàn)風(fēng)險(xiǎn)的機(jī)制。</p><p>　?、诮⒑褪褂玫膶I(yè)指導(dǎo)機(jī)制</p><p>　　會計(jì)師事務(wù)所應(yīng)建立專業(yè)指導(dǎo)機(jī)制，以確保注冊會計(jì)師能及時(shí)獲得自身的知識以外的咨詢服務(wù)和適當(dāng)?shù)臉I(yè)務(wù)指導(dǎo)。例如，會計(jì)師事

88、務(wù)所將能夠運(yùn)用法律，經(jīng)濟(jì)，技術(shù)排出;核數(shù)師作出判斷和專業(yè)人士的支持，以便它可以提高對審計(jì)風(fēng)險(xiǎn)體面的結(jié)果，當(dāng)局的決定。</p><p>　　提高注冊會計(jì)師的整體素質(zhì)</p><p>　　應(yīng)該指出的是，會計(jì)師事務(wù)所必須做在以下兩個(gè)方面做好工作：一方面是招聘專業(yè)人才，應(yīng)該是根據(jù)嚴(yán)格的質(zhì)量招聘人才，而不是采用無候選人的條件來招聘；另一方面，要注意對現(xiàn)有的注冊會計(jì)師進(jìn)行不斷的后續(xù)教育。在當(dāng)前中國極其

89、復(fù)雜經(jīng)濟(jì)因素下，新要求和新政策層出不窮，審計(jì)對象和審計(jì)內(nèi)容也是不斷變化的，所以應(yīng)該有一個(gè)系統(tǒng)，即每個(gè)注冊會計(jì)師有機(jī)會學(xué)習(xí)新知識，不斷提高自身的業(yè)務(wù)能力。同時(shí)，我們還必須加強(qiáng)職業(yè)道德的剛性約束，注冊會計(jì)師協(xié)會要加強(qiáng)對會計(jì)師事務(wù)所和注冊會計(jì)師的監(jiān)管，以確保健康行業(yè)發(fā)展。</p><p><b>　　注冊會計(jì)師自我完善</b></p><p>　?、賴?yán)格遵守職業(yè)道德和行業(yè)標(biāo)

90、準(zhǔn)</p><p>　　到目前為止，中國已經(jīng)制定和頒布了48個(gè)獨(dú)立審計(jì)準(zhǔn)則及相關(guān)專業(yè)規(guī)范，基本上是建立了注冊會計(jì)師職業(yè)規(guī)范體系。在實(shí)踐中，只有遵循注冊會計(jì)師專業(yè)標(biāo)準(zhǔn)和必要的審計(jì)程序，嚴(yán)格按照它們來執(zhí)行才有可能形成正確的審計(jì)結(jié)論。因此，尤其重要的是控制風(fēng)險(xiǎn)，應(yīng)該保持良好的職業(yè)道德，嚴(yán)格遵守與執(zhí)行審計(jì)業(yè)務(wù)的專業(yè)標(biāo)準(zhǔn)的要求，并簽發(fā)審計(jì)報(bào)告。</p><p>　?、趯|(zhì)量控制的重要審計(jì)活動的重點(diǎn)&

91、lt;/p><p>　　以前，會計(jì)師事務(wù)所定義的審計(jì)是先要正確處理好審計(jì)風(fēng)險(xiǎn)和重要性，然后收集證據(jù)，使用的審計(jì)風(fēng)險(xiǎn)模型分析的因素，準(zhǔn)確有效地估計(jì)審計(jì)風(fēng)險(xiǎn)，得出重大錯報(bào)風(fēng)險(xiǎn)?？紤]到成本和利潤的原則，注冊會計(jì)師可能在確定收集證據(jù)的成本審核方法時(shí)準(zhǔn)備實(shí)施計(jì)劃。在控制階段，主要是審查客戶的要求即作出相應(yīng)的計(jì)劃，包括對審計(jì)的內(nèi)容、范圍、完成時(shí)間和勞動分工，并根據(jù)實(shí)際情況修訂后的計(jì)劃，以加強(qiáng)審計(jì)工作的及時(shí)性和效果。會計(jì)師應(yīng)檢查審

92、計(jì)方法是否足夠，審計(jì)的基礎(chǔ)是否正確，審計(jì)證據(jù)、審計(jì)的決心是否足夠，適當(dāng)?shù)幕虿磺‘?dāng)，完整性和數(shù)據(jù)上的邏輯。與此同時(shí)，準(zhǔn)備高質(zhì)量的審計(jì)工作底稿，審計(jì)人員必須交換有關(guān)審計(jì)報(bào)告與被審計(jì)單位的意見，并聽取客戶和各方的意見。因此，注冊會計(jì)師的審計(jì)風(fēng)險(xiǎn)等自然會減少。</p><p>　　③為代維護(hù)審計(jì)環(huán)境的敏感性</p><p>　　這是最重要的事項(xiàng)，注冊會計(jì)師應(yīng)當(dāng)理解客戶和審計(jì)項(xiàng)目的各個(gè)方面，找到審計(jì)

93、風(fēng)險(xiǎn)，避免法律上的風(fēng)險(xiǎn)。在審計(jì)過程中，審計(jì)人員應(yīng)該具有環(huán)境問題意識，保持靈敏度。如：該地區(qū)的金融和經(jīng)濟(jì)形勢及其發(fā)展趨勢的變化，現(xiàn)有的政策、法律，客戶經(jīng)營管理的程度，客戶的法定代表人及其主要管理人員和外部的流動人員，客戶的內(nèi)部控制制度的完善情況，內(nèi)部的變化規(guī)則的影響，會計(jì)制度，審計(jì)標(biāo)準(zhǔn)及其應(yīng)用情況，還有審計(jì)知識和相關(guān)技術(shù)的發(fā)展趨勢。</p><p><b>　?、鼙仨毭鞔_責(zé)任審計(jì)</b><

94、;/p><p>　　在審計(jì)過程中，對具體項(xiàng)目任務(wù)，既要細(xì)化分工，審計(jì)小組成員的責(zé)任。與此同時(shí)，項(xiàng)目經(jīng)理必須在整個(gè)審計(jì)過程做好監(jiān)督檢查工作，并給優(yōu)秀的項(xiàng)目團(tuán)隊(duì)表揚(yáng)，并且應(yīng)該擁有了在疲弱的規(guī)定和違反工作隊(duì)過錯責(zé)任。</p><p><b>　　結(jié)論</b></p><p>　　在中國，審計(jì)是高風(fēng)險(xiǎn)行業(yè)，風(fēng)險(xiǎn)的主要承擔(dān)者是注冊會計(jì)師和每一會計(jì)事務(wù)所追求的