医药企业审计风险评价研究——以Y企业为例

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作者	吴昀烜
姓名汉语拼音	wuyunxuan
学号	2019000008161
培养单位	兰州财经大学
电话	18292183800
电子邮件	18292183800@163.com
入学年份	2019-9
学位类别	专业硕士
培养级别	硕士研究生
一级学科名称	审计
学科代码	0257
第一导师姓名	李长兵
第一导师姓名汉语拼音	lichangbing
第一导师单位	兰州财经大学
第一导师职称	教授
第二导师姓名	张树海
第二导师姓名汉语拼音	zhangshuhai
第二导师单位	兰州大学第一医院
第二导师职称	正高级会计师
题名	医药企业审计风险评价研究——以Y企业为例
英文题名	Research on Pharmaceutical Enterprise Audit Risk Evaluation ——A Case Study of Y Enterprises
关键词	医药企业审计风险审计风险评价
外文关键词	Pharmaceutical enterprise ; Audit risk ; Audit risk evaluation
摘要	摘要党和国家高度重视国民身体健康状况，十九大报告指出，要实施健康中国的战略，为人民群众提供全方位、全周期的健康服务。长期以来，医药行业在我国国民经济中都扮演着极为重要的角色,是国民经济的重要支柱之一。随着我国经济的跨越式发展的同时，也出现了一些不利于市场经济发展的问题，企业财务造假就属于其中危害性较为严重的问题之一，这种行为不仅破坏了市场经济的稳定发展，也给审计工作带来更大的挑战。由于各行业具有的行业特征不同，注册会计师审计时面临的审计风险也不尽相同。目前我国医药企业总体发展态势迅猛，不仅限于传统行业，还涉及很多现代新型产业，随着整个行业的快速发展，也存在多、小、散、乱，缺乏有效的监督治理等一系列问题，使得注册会计师在对医药企业审计过程中面临更多不同于其他行业的风险，亟需通过理论和实践研究提出防范对策。本文在梳理相关国内外文献和医药行业政策的基础之上，选择 Y 企业为案例，应用模糊综合评价法来评价医药企业审计风险，并依据得到的评价结果对审计风险提出相应的防范策略。首先，在介绍研究意义、文献综述的基础上，结合相关概念和理论基础分析，简要介绍 Y 企业及 RH 所的基本情况，并对 Y 企业的财务舞弊相关情况以及 RH 所审计该企业的情况进行详细的阐述，并分别从重大错报风险及检查风险两个层面来识别 Y 企业存在的审计风险。最后，构建 Y 医药企业审计风险评价模型，并结合评价结果，对医药行业企业防范审计风险提出改进对策和建议。关键字：医药企业审计风险审计风险评价
英文摘要	Abstract The Party and the state attach great importance to the health of the people. According to the report of the 19th CPC National Congress, we will implement the strategy of "Healthy China" and provide all-round and whole-cycle health services for the people. For a long time, the pharmaceutical industry plays a very important role in China's national economy, is one of the important pillars of the national economy. With the leapfrog development of China's economy at the same time, there are also some problems that are not conducive to the development of the market economy. Financial fraud of enterprises is one of the more serious problems. This behavior not only destroys the stable development of the market economy, but also brings greater challenges to the audit work. Due to the different characteristics of various industries, the audit risks faced by certified public accountants are also different. At present, the overall development trend of China's pharmaceutical enterprises is rapid, which is not limited to traditional industries, but also involves many modern new industries. With the rapid development of the whole industry, there are also a series of problems such as many, small, scattered and disorderly, lack of effective supervision and governance, which makes certified public accountants face more risks different from other industries in the audit process of pharmaceutical enterprises, It is urgent to put forward preventive countermeasures through theoretical and practical research. On the basis of combing relevant domestic and foreign literature and pharmaceutical industry policies, this paper selects Y enterprise as a case, applies fuzzy comprehensive evaluation method to evaluate the audit risk of pharmaceutical enterprises, and puts forward corresponding prevention strategies for audit risk according to the evaluation results. First of all, on the basis of the introduction of research significance and literature review, combined with relevant concepts and theoretical basis analysis, a brief introduction to the basic situation of Y Enterprise and RH Institute, and detailed description of Y enterprise's financial fraud and RH institute's audit of the enterprise. And the audit risk of Y enterprise is identified from two levels of serious error reporting risk and inspection risk respectively. Finally, the audit risk evaluation model of Y pharmaceutical enterprise is constructed, and the improvement countermeasures and suggestions are put forward for pharmaceutical industry enterprises to prevent audit risks based on the evaluation results. Key words: Pharmaceutical enterprise；Audit risk；Audit risk evaluation
学位类型	硕士
答辩日期	2022-05-29
学位授予地点	甘肃省兰州市
语种	中文
论文总页数	71
参考文献总数	49
馆藏号	0004551
保密级别	公开
中图分类号	F239/156
文献类型	学位论文
条目标识符	http://ir.lzufe.edu.cn/handle/39EH0E1M/32410
专题	会计学院
推荐引用方式 GB/T 7714	吴昀烜. 医药企业审计风险评价研究——以Y企业为例[D]. 甘肃省兰州市. 兰州财经大学,2022.

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