摘要
会计师事务所作为企业经济活动的外部监督者,在保障资本市场健康发展及投资者利益方面有着重要意义,而当今的大数据时代也迫切需要我们研究出更先进的审计风险控制策略。文章从审计风险的概念出发,结合铜陵地区会计师事务所的发展现状,从当今审计服务市场的需求状况、审计方法与大数据时代的联系程度、审计人员的职业判断能力三个方面对审计风险的成因进行探究,并提出相应的解决策略,以期为铜陵市审计行业高质量发展提供决策参考。
Accounting firms,as external supervisors of enterprise economic activities,play an important role in ensuring the healthy development of the capital market and the interests of investors.With the development of the era of big data,massive audit data also brings new challenges for accounting firms,which urgently requires us to study more advanced risk control strategies.Based on the concept of audit risk,this paper studies the causes of audit risk combined with the development status of Tongling accounting firms and puts forward countermeasures to solve these risk problems in order to provide a decision-making reference for the high-quality development of audit in the city.
作者
何方
张艳
程旭
HE Fang;ZHANG Yan;CHENG Xu(Tongling University,Tongling Anhui 244061,China;Anhui Normal University,Wuhu Anhui 241003,China)
出处
《铜陵学院学报》
2023年第2期63-66,共4页
Journal of Tongling University
基金
铜陵学院人文一般校级课题“关于会计师事务所风险防范与控制的研究”(2020tlxy14)
安徽省质量工程课程思政示范课程“财务管理学”(2021kcszsfkc418)。
