会计学院知识库

       现代风险导向审计要求审计人员运用特定的审计模型开展审计工作，必须深 入地识别和评估重大错报风险，执行有效措施控制检查风险，使审计风险降至可 接受的低水平，旨在确保审计工作的准确性和效率，为被审计单位提供高质量的 审计服务。审计人员应充分考虑影响相关风险的因素，合理判断企业面临的风险， 使风险导向审计融入到审计过程中，将提高审计业务的准确性和有效性。利益相关者愈加重视对企业的审计评价，当审计人员未能发现所审计企业的财务违规行为或与被审计企业串通，出具的审计意见将不能反映其真实情况时，就会影响审计人员的公信力和利益相关者的利益，阻碍资本市场的健康有序发展。在这种情况下，审计人员需要充分认识审计风险，采取有效防范措施，确保审计质量，满 足公众的期望。

       本文运用文献研究法和案例分析法，以现代风险审计模型作为研究基础，以 中兴财光华会计师事务所对*ST 柏龙的审计工作为例，从重大错报风险和检查风 险两个方面深入剖析审计风险具体内容并提出行之有效的审计风险防范措施。具 体有六部分内容：在第一部分简要阐述了本文的研究背景及目的、国内外文献综 述以及主要思路与方法等；第二部分介绍了本文涉及到的相关概念及理论基础； 第三部分是对服装行业审计风险现状及其表现进行阐述；第四部分是基于风险导 向理论对*ST 柏龙的审计风险进行分析；第五部分是针对财务报表层次和认定层 次重大错报风险和检查风险提出一些防范措施；第六部分是对前述的研究结论及 不足进行总结。本文意在通过阐述中兴财光华会计师事务所在审计服装企业时所 面临的审计风险并提出相应对策，帮助注册会计师吸取审计失败的经验教训，提 高风险意识，为后续进行服装企业的相关审计工作提供思路。

       A modern risk-based audit is an audit in which the auditor uses an audit model to appropriately identify and assess the risk of material misstatement and the risk of testing controls to reduce audit risk to an acceptably low level.This method aims to ensure the accuracy and efficiency of audit work and to provide quality audit services to the audit authority.In the process of implementing the risk-oriented audit,the CPA should consider the factors that will affect the relevant risks,so that the risk-oriented audit can be truly integrated into the audit process.A more reasonable judgment on the risks faced by enterprises will improve the accuracy and effectiveness of CPA audit business.With more and more enterprises entering the capital market,investors pay more attention to the CPA's evaluation of listed companies.Stakeholders are increasingly paying attention to the audit assessment of companies, and if auditors fail to identify financial irregularities in the audited company or fail to cooperate with the audited company and the audit opinion does not reflect its true situation,this affects the credibility of auditors and the interests of stakeholders,and hinders the healthy and orderly development of capital markets. In such circumstances,auditors should be fully aware of the audit risks and take effective preventive measures to ensure audit quality and meet public expectations.

      This paper uses the method of literature research and case analysis,takes the modern audit risk model as the basis of research,using the example of the *ST Parklong audit conducted by Zhongxingcai Guanghua CPA Office,analyze the specific identification of audit risk from the perspective of material misstatement risk and control risk,and propose effective measures to address audit risk.There are six parts:First part gives a brief overview of the research background and meanings,literature review at home and abroad,and ideas and methods;In the second part,the related concepts and theoretical basis of audit risk and modern risk-oriented audit are introduced;The third part expounds the present situation and performance of audit risk in clothing industry;In the fourth part, the audit risk of *ST Bailong is analyzed based on the risk-oriented theory;Chapter five puts forward some preventive measures against the risks of material misstatement and inspection;In the sixth part,summarise the findings and shortcomings of the previous study.The paper is to help accountants learn from audit failures and improve risk awareness by describing the reasons for the failure of Zhongxingcai Guanghua Accounting Firm to audit a garment company and suggesting countermeasures,and provide ideas for subsequent auditing work in the garment industry.