论审计风险的控制与防范-本科毕业论文_精品.doc

诚信声明 本人声明： 我所呈交的本科毕业设计论文是本人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了文中特别加以标注和致谢中所罗列的内容以外，论文中不包含其他人已经发表或撰写过的研究成果。与我一同工作的同志对本研究所做的任何贡献均已在论文中作了明确的说明并表示了谢意。本人完全意识到本声明的法律结果由本人承担。 毕业设计（论文）任务书 设计（论文）题目： 学院： 专业： 班级： 学生： 指导教师： 1．(1) (2) (3) 2．(1) (2) (3) 3．主要参考文献 [1] [2] [3] 4．论审计风险的控制与防范摘 要 内部审计从它的本质、形成和支持理论各方面来看，它和外部审计都有着很多不同的地方。内部审计职能是为了监督企业的内部账务，从而达到保护所有者的资产安全的目的。现代内部审计职能是保证和咨询，还有就是增加企业的价值职能。内部审计是公司治理的重要部分，其宗旨是要实现股东和其他利益相关者价值最大化。审计在本质上是一种特殊的经济控制。 在我国经济转型和对外开放过程中，如何防范金融风险、构建科学有效的金融安全管理体系，一直是被长期关注的重大理论和现实问题。本论文基于此首先围绕审计和公司治理问题作出详细的阐述；其次根据我国上市公司现有的内部审计状况，结合内部审计的实践经验分析我国上市公司内部审计存在的不足之处并提出改进方法和建议。 关键词：审计风险； 企业治理；风险控制 Study on Audit Risk and its Control Strategies Abstract From the point of view of internal audit of its nature, formation and support all aspects of the theory, it and external audits have a lot of different places. The internal audit function is to oversee the companys internal accounts, so as to achieve the protection of the owners property security. Modern internal audit function is assurance and advisory, there is the increase in the value of corporate functions. Internal audit is an important part of corporate governance; its purpose is to achieve the shareholders and other stakeholders to maximize the value. Audit is essentially a special economic control. In Chinas economic restructuring and opening up the process, how to guard against financial risks, build a scientific and effective financial safety management system, has been a major theoretical and practical issues are long-term concern. In this paper, based on this first made around the audit and corporate governance issues in detail; secondly according to existing listed companies in Chinas internal audit situation, combined with practical experience in the analysis of the internal audit deficiencies listed companies in Chinas internal audit and suggest improvements