摘要

近幾年來，經濟增長緩慢，而且受進口煤炭的廣泛沖擊，煤炭價格接連走低、庫存積壓，并且國內煤礦開采成本日益增加，煤炭企業盈利能力逐漸下降、經營壓力隨之增大。煤炭企業所在的宏觀環境和行業狀況以及管理層可能面臨某些業績考核壓力，會讓企業財務報表產生錯報的機率加大，審計風險是注冊會計師在財務報表有重大錯報時沒有發表恰當審計意見的可能性。項目組人員不得不承受更大的審計風險，審計風險并不能徹底根除，因為它本身就是必然有的，只有設計相應的對策，來應對審計風險，使其降至大家可接受的程度。審計風險怎樣防范、如何降低，怎樣將審計質量大幅度提高，都是當前亟待解決的問題。

論文主要是以審計風險基本概念和模型為出發點，對影響審計風險的相關程序進行介紹，研究煤炭企業審計風險及應對措施，本文主要對 LHT 礦審計進行專題研究。首先介紹出宏觀經濟環境和財務丑聞等對審計風險的影響，指出了本文的研究意義，對國內外研究現狀分別做出闡述。重點研究了煤炭企業風險現狀以及根據注冊會計師以往的經驗總結出對煤炭企業審計的重點。然后根據對企業的初步了解，對風險的初步評價和以往對煤炭企業的審計經驗，對企業控制風險以及對財務報表具體項目因素等方面的分析，總結出執行審計工作時存在的風險。對 2014 年度未審財務報表實施分析性程序，將營業收入、應收賬款、固定資產、存貨及營業成本作為重點審計領域。根據識別出的審計風險提出應對措施，包括項目組成員及對高風險的科目擬實施的審計程序方面。并對煤炭企業審計風險的整體思路和控制策略提出在計劃階段、實施階段、復核階段都要始終保持職業懷疑態度，從整體上控制風險，項目組成員應從多方面應對審計風險等建議。

在對 LHT 礦執行審計業務工作時，審計人員通過設計和實施審計程序應對識別出的審計風險。合理配置人員，節約審計成本，執行分析性程序。通過控制風險、財務報表項目因素進行分析及對識別出的風險設計審計步驟，將風險降低到可接受程度。

關鍵詞：煤炭企業，審計風險，風險評估

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

目錄

摘要
Abstract

第 1 章 緒論
1.1 研究背景和研究意義
1.1.1 研究背景
1.1.2 研究意義
1.2 國內外研究現狀及評述
1.2.1 國外研究現狀
1.2.2 國內研究現狀
1.2.3 文獻評述
1.3 研究內容及研究方法
1.3.1 研究內容及框架
1.3.2 研究方法
1.4 論文創新之處

第 2 章 審計風險相關理論基礎
2.1 審計風險的內涵及模型
2.2 重大錯報風險
2.3 檢查風險
2.4 識別審計風險的相關程序

第 3 章 煤炭企業審計風險現狀及審計重點
3.1 煤炭行業現狀
3.2 煤炭企業審計風險現狀
3.3 針對煤炭企業審計的重點

第 4 章 LHT 礦審計過程中存在的審計風險
4.1 LHT 礦審計過程介紹
4.1.1 LHT 礦情況介紹
4.1.2 LHT 礦審計情況
4.2 LHT 礦控制風險分析
4.3 LHT 礦財務報表具體項目因素分析
4.3.1 影響 LHT 礦營業收入的風險
4.3.2 影響 LHT 礦應收賬款的風險
4.3.3 影響 LHT 礦固定資產的風險
4.3.4 影響 LHT 礦存貨的風險
4.3.5 影響 LHT 礦營業成本的風險

第 5 章 針對 LHT 礦存在的審計風險的應對措施
5.1 LHT 礦審計風險的總體應對措施
5.1.1 關于項目組成員的應對措施
5.1.2 擬實施的審計程序的應對措施
5.2 針對財務報表具體項目的應對措施
5.2.1 LHT 礦營業收入審計風險的應對措施
5.2.2 LHT 礦應收賬款審計風險的應對措施
5.2.3 LHT 礦固定資產審計風險的應對措施
5.2.4 LHT 礦存貨審計風險的應對措施
5.2.5 LHT 礦營業成本審計風險的應對措施
5.3 煤炭企業審計風險應對的思路
5.3.1 重視審計風險成因的多元化分析46
5.3.2 注重從整體上控制風險
5.3.3 分析性復核的運用

第 6 章 結論
6.1 研究結論
6.2 論文的不足與展望

參考文獻
致謝