摘要
近几年来，经济增长缓慢，而且受进口煤炭的广泛冲击，煤炭价格接连走低、库存积压，并且国内煤矿开采成本日益增加，煤炭企业盈利能力逐渐下降、经营压力随之增大。煤炭企业所在的宏观环境和行业状况以及管理层可能面临某些业绩考核压力，会让企业财务报表产生错报的机率加大，审计风险是注册会计师在财务报表有重大错报时没有发表恰当审计意见的可能性。项目组人员不得不承受更大的审计风险，审计风险并不能彻底根除，因为它本身就是必然有的，只有设计相应的对策，来应对审计风险，使其降至大家可接受的程度。审计风险怎样防范、如何降低，怎样将审计质量大幅度提高，都是当前亟待解决的问题。
论文主要是以审计风险基本概念和模型为出发点，对影响审计风险的相关程序进行介绍，研究煤炭企业审计风险及应对措施，本文主要对 LHT 矿审计进行专题研究。首先介绍出宏观经济环境和财务丑闻等对审计风险的影响，指出了本文的研究意义，对国内外研究现状分别做出阐述。重点研究了煤炭企业风险现状以及根据注册会计师以往的经验总结出对煤炭企业审计的重点。然后根据对企业的初步了解，对风险的初步评价和以往对煤炭企业的审计经验，对企业控制风险以及对财务报表具体项目因素等方面的分析，总结出执行审计工作时存在的风险。对 2014 年度未审财务报表实施分析性程序，将营业收入、应收账款、固定资产、存货及营业成本作为重点审计领域。根据识别出的审计风险提出应对措施，包括项目组成员及对高风险的科目拟实施的审计程序方面。并对煤炭企业审计风险的整体思路和控制策略提出在计划阶段、实施阶段、复核阶段都要始终保持职业怀疑态度，从整体上控制风险，项目组成员应从多方面应对审计风险等建议。
在对 LHT 矿执行审计业务工作时，审计人员通过设计和实施审计程序应对识别出的审计风险。合理配置人员，节约审计成本，执行分析性程序。通过控制风险、财务报表项目因素进行分析及对识别出的风险设计审计步骤，将风险降低到可接受程度。
关键词：煤炭企业，审计风险，风险评估
Abstract
In recent years, domestic coal prices have declined constantly and inventory of the coalproduction has overstocked, due to the slow growth rate of economy and the impact of theimported coal. Meanwhile, mining cost of domestic coal mines has been improved, leading tothe unsatisfactory profitability and operating pressure of the coal business. There are higherpossibility of mistakes in financial statements of coal enterprise under the presentmacroeconomic environment, market conditions and the pressure of performance evaluation ofthe management team. For that reason, audit risk is the probability of the CPA's failure todetect significant misstatement in financial statements and to provide appropriate audit opinionbecause of error or fraud. Therefore, project members generally have no choice but toundertake a higher level of audit risks, of which is unable to be get rid of completely. Theserisks are unavoidable that they can only be reduced to an acceptable level by planningcorresponding design countermeasures. Aiming at markedly enhancing audit quality, how toprevent and decline audit risks are the current problems to be solved.
Thesis is mainly base on the fundamental concepts and data modeling of audit risk, tointroduce the effect in relevant procedures of audit risk, and also to research audit risk andeffective countermeasures in coal enterprise, thus this studies is aiming to analyse and evaluatethe audit risk of LHT mine. First of all, the influences of macroeconomic environment andfinancial scandals to audit risk are illustrated, to indicate the significance of this thesis, and thecomparison of research results between china and world-wide is stated at the same time.
Afterward, it is focusing on the coal enterprises' present situation of risk and the mainemphasis of audit of coal enterprise in accordance with the CPA's experience in previous work.
Furthermore, according to preliminary understanding of the corporation and previousexperience of audit of coal enterprises, the initially evaluation of risk, the analysis ofcorporation risk controlling and the respect of financial statements in specific project factorsare summarised as the risks during the process of audit working. In 2014, there is an analyticalprocedure applied on unaudited annual financial statement, which have set operating revenue,accounts receivable, fixed assets, inventory and operating costs as significant areas of auditing.
In accordance with the identified audit risks, to propose the effective measures, includingproject team members and audit procedures for high-risk aspects of the simulativeimplemented subjects. As a result, the whole idea of coal enterprises and audit risk controlstrategy proposed in the planning phase, implementation phase, and the review stage mustfrequently maintain professional skepticism, to control the situation of risk as a whole, and theproject team members should respond to auditing risk in a wide range of riskrecommendations.
During the process of auditing operations in LHT mine, designing and implementingauditing procedures by rational allocation of personnel, saving cost of auditing and applyinganalytical procedures to solve the identified auditing risks. Finally, in order to decline the riskto an acceptable level, risk controlling, analysis on elements of financial statements projectand procedure design for auditing of identified risks were required.
Key Word: Coal business, Audit risk, Risk assessment
目录
摘要
Abstract
第 1 章 绪论
1.1 研究背景和研究意义
1.1.1 研究背景
1.1.2 研究意义
1.2 国内外研究现状及评述
1.2.1 国外研究现状
1.2.2 国内研究现状
1.2.3 文献评述
1.3 研究内容及研究方法
1.3.1 研究内容及框架
1.3.2 研究方法
1.4 论文创新之处
第 2 章 审计风险相关理论基础
2.1 审计风险的内涵及模型
2.2 重大错报风险
2.3 检查风险
2.4 识别审计风险的相关程序
第 3 章 煤炭企业审计风险现状及审计重点
3.1 煤炭行业现状
3.2 煤炭企业审计风险现状
3.3 针对煤炭企业审计的重点
第 4 章 LHT 矿审计过程中存在的审计风险
4.1 LHT 矿审计过程介绍
4.1.1 LHT 矿情况介绍
4.1.2 LHT 矿审计情况
4.2 LHT 矿控制风险分析
4.3 LHT 矿财务报表具体项目因素分析
4.3.1 影响 LHT 矿营业收入的风险
4.3.2 影响 LHT 矿应收账款的风险
4.3.3 影响 LHT 矿固定资产的风险
4.3.4 影响 LHT 矿存货的风险
4.3.5 影响 LHT 矿营业成本的风险
第 5 章 针对 LHT 矿存在的审计风险的应对措施
5.1 LHT 矿审计风险的总体应对措施
5.1.1 关于项目组成员的应对措施
5.1.2 拟实施的审计程序的应对措施
5.2 针对财务报表具体项目的应对措施
5.2.1 LHT 矿营业收入审计风险的应对措施
5.2.2 LHT 矿应收账款审计风险的应对措施
5.2.3 LHT 矿固定资产审计风险的应对措施
5.2.4 LHT 矿存货审计风险的应对措施
5.2.5 LHT 矿营业成本审计风险的应对措施
5.3 煤炭企业审计风险应对的思路
5.3.1 重视审计风险成因的多元化分析46
5.3.2 注重从整体上控制风险
5.3.3 分析性复核的运用
第 6 章 结论
6.1 研究结论
6.2 论文的不足与展望
参考文献
致谢
