PAGE \* MERGEFORMATII会计师事务所审计风险管理研究——以瑞华事务所为例摘 要在经济发展过程中，我国本土公司的数量与规模不断壮大，且随着公司所有权与经营权的分离成为常态，审计需求日益增加，审计工作也越来越复杂，这无疑增加了会计师事务所的审计风险。与此同时，民众对会计师事务所的审计工作也寄予了厚望。然而，近年来国内外不断爆出的审计失败案例正不断提醒我们，加强对审计风险的管理刻不容缓。论文主要研究了会计师事务所的审计风险与管理，以瑞华会计师事务所的案例为切入点，分析我国会计师事务所审计风险出现的原因，以及防范审计风险的策略。论文首先会介绍此次研究的目的及方法，其后阐述论文研究的理论基础，并从内外两个方面对审计风险的来源进行分析。接下来是案例部分，即对瑞华会计师事务所的相关案例进行介绍，陈述了瑞华会计师事务所的基本情况，从瑞华审计华泽钴镍的案例中分析瑞华目前审计风险管理出现的问题及其原因。由瑞华的案例进一步讨论我国会计师事务所出现审计风险的原因，最终得出，降低事务所审计风险，可从审计主体，审计客体以及整体审计环境入手。关键词：会计师事务所；审计风险管理；审计风险PAGE \* MERGEFORMATIIStudy on Audit Risk Management of Accounting Firms-- Take Ruihua Accounting Firm as an ExampleAbstractIn the process of economic development, the number and scale of domestic companies in China are constantly growing, and with the separation of ownership and management of companies becoming the norm, the audit demand is increasing and the audit work is becoming more and more complex, which undoubtedly increases the audit risk of accounting firms. At the same time, the public has high expectations of the audit work of accounting firms. However, in recent years, the audit failure cases at home and abroad are constantly reminding us that it is urgent to strengthen the management of audit risk. This paper mainly studies the audit risk and management of accounting firms, taking the case of Ruihua accounting firm as the entry point, analyzes the causes of audi...
