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审计风险与控制:小组作业

论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2016-04-18编辑:anne点击率:6360

论文字数:3084论文编号:org201604151105147992语种:英语 English地区:英格兰价格:$ 22

关键词:审计风险与控制小组作业

摘要:本文着重于相应的通过改进会计和审计标准的解决方案;和增强审计人员的职业怀疑自己的独立,高级管理人员和审计程序的动机。

1. INTRODUCTION介绍


如今,国际财务报告准则在英国的法律地位(IFRS)已经被众多大型投资基金误报挑战。这种情况意味着法律标准实质性的法律缺陷,尤其是IAS 39,这导致了扭曲banks'financial报表自2005年因此,必须参照这样的标准会削弱审计师的“真实和公允”(欧文,2013年) 。 “真实和公允”的短语可以被看作是财务报表的可靠表现为没有事实错误并且避免一些不必要的偏见作为一个整体的指标。然而,这种“真实和公允”总是由一些现实因素,如护理员的职责和法律标准遵守之间的冲突的挑战(Groutet人,1994年),以及重新设计的审计过程中审计人员缺乏职业怀疑(Cullinanand萨顿,2002)。因此,降低审计质量结果在矿井审计减少公众的信心履行“真实和公允view'.This文章的法律要求将与主这种情况的原因,压倒一切的国际财务报告准则和审计人员缺乏专业的怀疑即启动的可能性。此外,它将揭示了关于解决方案,包括在保健审计师的职责审计和会计标准的改进和发展。最后,建议和结论将被揭示。

Nowadays, the legal status of international financial reporting standards (IFRS) in the UK has been challenged by misstatements on numerous major investment funds. This situation implies the substantial legal flaws in legal standards, especially IAS 39, which leads to the distortions in banks’financial statements since 2005. Accordingly, the mandatory reference to such standards would erode auditor’s‘true and fair view’(Irvine, 2013). The phrase of ‘true and fair’ can be considered as an indicator that the financial statements are reliably presented with no factual errorand from undue bias as a whole. However, this ‘true and fair view’is always challenged by some reality factors, such as a conflict between auditor’s duty of care and legal standards’ compliance (Groutet al., 1994), and the lack professional skepticismof auditors in reengineered audit process(Cullinanand Sutton, 2002). Consequently, the declined audit quality results inthe decreased public confidence in auditors to fulfill the legal requirement of ‘true and fair view’.This essay will start with main reasons for this situation, namely the possibility of overriding IFRS and the lack professional skepticism of auditors. Furthermore, it will shed light uponsolutions, includingimprovements on auditing and Accounting standards, and developments in auditor’s duty of care. Finally, a recommendation and conclusion will be revealed.

CONTENT目录

1. INTRODUCTION 1
2. REASONS 1
2.1. Reason One: the Possibility of Overriding Standards 2
2.1.1. Inherent Ambiguous Rules of IFRS 2
2.1.2. Ethical Issue for Self-Interest 2
2.2. Reason Two: the Lack of Professional Scepticism 3
2.2.1. Faulty Application of Analytical Procedures 3
2.2.2. Excessive Trust in Senior Management 4
3. SOLUTIONS 5
3.1. Improvements on Standards 5
3.1.1. Auditing Standards 5
3.1.2. Accounting Standards 6
3.2. Developments in Duty of Care 7
3.2.1. More Focus on Audit Independence 7
3.2.2. Appropriate Attentions on Senior Management 8
3.2.3. Improvement on Audit Procedure 8
4. RECOMMENDATION 9
5. CONCLUSION 9
6. REFERENCES 10

5. CONCLUSION总结

In conclusion, two main reasons for the decreased public confidence in auditor’s ‘true and fair view’ are highlighted in the strong and weak legal & corporate governance systems, namely the possibility of overriding standards and the deficientprofessional skepticism. Towards these reasons, this essay focuses on corresponding solutions through improved accounting and auditing standards; and enhanced professional skepticism of auditors ontheir independence, motivation of senior management and audit procedures. The collaboration of such solutions is recommended. However, this analysis ignores the potential challenges and the possibilit论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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