会计师事务所
我国会计师事务所风险管理研究
摘 要:随着风险对会计师事务所的影响越来越大,风险管理已成为会计师事务所经营管理的重要组成部分。要怎样降低风险,最为可行的办法就是对风险进行管理,利用系统规范的方法,识别、衡量和控制风险,以最少的成本减轻风险带来的不利后果。
本文从会计师事务所全局的角度出发, 把会计师事务所面临的各种风险看作 是相互联系的整体。首先从界定风险的内涵入手, 分析了风险的基本特征和风险管理的含义。其次, 分析了会计师事务所风险的成因。再次, 从资本市场对会计师事务所的审计信息需求、会计师事务所的产权制度和治理结构以及审计职业的角度对事务所风险进行分析。然后, 论述了衡量风险的具体方法, 并将这些方法运用于会计师事务所主要风险的衡量。最后本文结合我国实际情况,提出防范和控制风险的对策。
关键词:会计师事务所,风险识别,风险衡量,防范与控制
With the impact of the accounting firm 's risk increases, risk management has become an important part of the management of accounting firms . How to reduce the risk , the most feasible way is to manage risk , the use of system specification methods to identify, measure and control risk, with minimal cost to mitigate the negative consequences of risk.
View from the accounting firm on the whole,the dissertation regards all the risks as integrity connected with each other .Firstly,on the foundation of discussing the
definition of the risk,the dissertation analyses the basic characteristics of risk and the implication of the risk management. Secondly,analyses the cause of the accounting firms in risk management.Thirdly,the dissertation analyses the risks of the accounting firms from three angles of the accounting firms:the demand of audit information,the property rights,the governance structure and audit’s professionalism,then concludes the risk structure.Fourthly,the dissertation states the methods of risk
measurement and applies these methods to the risk measurement of accounting firms. Finally,the dissertation put forward the countermeasures of prevention and control the risks in accordance with the facts of China nowadays.