会计学院知识库

  在经济全球化和审计准则国际趋同的局势下，我国在审计准则的修订上积极与国际审计准则接轨，加快修订适合我国市场情况的审计准则，修改围绕的核心仍然是重大错报风险。随着市场活力被激发，无论是与国外，还是国内本身之间的交流合作不断加深，我国资本市场的规模也逐渐扩大，伴随而来的也有很多问题，因此保证市场健康发展，经济持续繁荣是目前的一个重要课题。会计师事务所作为第三方“经济警察”的存在在对上市公司的经营情况的监督中有着重要的作用，而作为现代风险导向审计的重中之重，重大错报风险的评估结果直接关系着整个审计流程的推进，最终影响到审计意见的有效性。因此，本文结合具体案例，研究会计师事务所在财务报表中重大错报风险的评估具有较强的现实意义。

  本文在梳理相关文献研究成果基础上，以R所对K公司的财务报表审计为例，运用熵权-TOPSIS法，对财务报表重大错报风险评估展开研究。首先，在绪论部分，介绍了研究背景及意义和国内外对财务报表重大错报风险的相关研究整理；其次，介绍了财务报表重大错报风险的相关概念和理论基础；再次，以R所对K公司的财务报表审计为例，运用熵权-TOPSIS法，在对评价指标赋权，量化财务报表重大错报风险评估，并对其风险大小进行排序，结合横向和纵向的对比，得出运用该方法对K公司在2015年-2018年财务报表重大错报风险是逐年增加的，与实际情况相符，可以在审计实务中起到预测和警示的作用的结论，实现了R会计师事务所对财务报表重大错报风险的量化评估。最后，结合实际情况与评价结果，对R所在财务报表重大错报风险防范方面，从内部层面，分别是注册会计师和会计师事务所两个层面提出改进建议；就外部层面，从被审计单位层面和相关监管单位层面提出改进建议。

Under the situation of economic globalization and international convergence of auditing standards, China has actively integrated with international auditing standards in the revision of auditing standards, accelerated the revision of auditing standards suitable for China's market conditions, and the core of the revision is still the risk of material misstatement. With the stimulation of market vitality, whether it is with foreign countries, or the deepening of exchanges and cooperation between the country itself, the scale of China's capital market has gradually expanded, accompanied by many problems, so to ensure the healthy development of the market, sustained economic prosperity is an important issue at present.The audit of listed companies by accounting firms is a crucial part of this, and as the core of modern risk-oriented auditing, the assessment results of material misstatement risks are directly related to the advancement of the entire audit process, and ultimately affect the effectiveness of audit opinions. Therefore, this paper combines specific cases to study the assessment of the risk of material misstatements in the financial statements of accounting firms.

Based on the research results of relevant literature, this paper takes the financial statement audit of K company by R as an example, and uses the entropy-TOPSIS method to conduct research on the risk assessment of major misstatement at the financial statement level in the financial statement audit.First, in the introduction section, the research background and significance and the relevant research and collation of the risk of material misstatement in financial statements at home and abroad are introduced; secondly, the relevant concepts and theoretical basis of the risk of material misstatement in financial statements are introduced; third, taking the audit of the financial statements of company K by R as an example, using the entropy-TOPSIS method, in the empowerment of evaluation indicators, quantitative risk assessment of material misstatement of financial statements, and ranking the size of the risk, combined with horizontal and vertical comparisons, It was concluded that the risk of material misstatement in K's financial statements from 2015 to 2018 was increased year by year by using this method, which was consistent with the actual situation and could play a predictive and warning role in auditing practice. Finally, combined with the actual situation and evaluation results, in terms of risk prevention of material misstatement in the financial statements of R, suggestions for improvement are made from the internal level, namely, certified public accountants and accounting firms, and at the external level, from the level of the audited unit and the level of relevant regulatory units.