固定资产作为企业资产的重要组成部分，其审计有效性直接影响财务报告的真实性与企业财务稳健性。由于投资金额大、管理周期长，固定资产审计中固有风险、控制风险与检查风险交织，易导致财务信息失真，进而影响各方决策。随着企业规模扩张与监管趋严，固定资产审计风险问题日益突出，尤其在大型国有企业中，科学识别、评估与防控审计风险已成为审计工作的核心议题。基于此，本文以YC市A企业为例，系统分析固定资产审计风险现状与成因，并在调查基础上提出优化对策，旨在提升审计有效性与风险防控水平。

      本文基于固定资产生命周期理论、现代风险导向审计理论与信息不对称理论，构建了固定资产审计风险分析框架，明确了影响审计质量的关键因素，并归纳审计风险的主要类型。采用文献研究、问卷调查、专家访谈、调查取证与案例分析等方法，深入剖析A企业固定资产审计的关键风险点，并运用层次分析法（AHP）与模糊综合评价法（FCE）对各类风险的权重与等级进行定量评估。研究发现，固定资产审计主要面临信息不对称风险（权重0.421）、内部控制不足风险（权重0.277）、合规性风险、专业判断错误风险及道德与独立性风险，其中信息不对称与内部控制不足对审计质量影响最为显著。尤其是审计独立性受损与职业道德缺失，进一步加剧了审计风险。A企业在固定资产管理制度、审计流程规范性与内部控制方面仍存在短板，导致整体审计风险水平较高。

       针对上述问题，本文从提升信息透明度、强化内部控制、加强合规管理、优化专业判断能力与完善职业道德建设五个方面提出了系统性对策，旨在构建完善的审计风险防控体系。研究为A企业优化固定资产审计风险管理提供了理论依据与实践指导，也为同类企业提升财务信息质量与治理水平提供了参考，助力企业财务管理的稳健发展。

       Fixed assets, as an important component of an enterprise's assets, their audit effectiveness directly affects the authenticity of financial reports and the financial stability of the enterprise. Due to the large investment amount and long management cycle, the inherent risks, control risks and inspection risks in the fixed asset audit are intertwined, which is prone to cause distortion of financial information and further affect the decisions of all parties. In recent years, with the expansion of enterprise scale and stricter supervision, the issue of fixed asset audit risks has become increasingly prominent. Especially in large state-owned enterprises, scientifically identifying, assessing and preventing audit risks has become the core topic of audit work. Based on this, this paper takes Enterprise A in YC City as an example to systematically analyze the current situation and causes of fixed asset audit risks, and proposes optimization countermeasures on the basis of theory and empirical evidence, aiming to improve the effectiveness of audits and the level of risk prevention and control.

       Based on the theory of the life cycle of fixed assets, the modern risk-oriented auditing theory and the theory of information asymmetry, this paper constructs a risk analysis framework for fixed asset auditing, clarifies the key factors affecting the auditing quality, and summarizes the main types of auditing risks. By adopting methods such as literature research, questionnaire survey, expert interview, investigation and evidence collection, and case analysis, the key risk points of the fixed asset audit of Enterprise A were deeply analyzed. The Analytic Hierarchy Process (AHP) and Fuzzy Comprehensive Evaluation (FCE) were used to quantitatively assess the weights and levels of various risks. The research finds that the fixed asset audit mainly faces the risks of information asymmetry (with a weight of 0.421), insufficient internal control (with a weight of 0.277), compliance risk, professional judgment error risk, and ethics and independence risk. Among them, information asymmetry and insufficient internal control have the most significant impact on the audit quality. Especially, the impairment of audit independence and the lack of professional ethics have further exacerbated the audit risks. Enterprise A still has shortcomings in the fixed asset management system, the standardization of the audit process and internal control, resulting in a relatively high overall audit risk level.

      In response to the above problems, this paper proposes systematic countermeasures from five aspects: enhancing information transparency, strengthening internal control, strengthening compliance management, optimizing professional judgment ability and improving the construction of professional ethics, aiming to construct a complete audit risk prevention and control system. The research provides theoretical basis and practical guidance for Enterprise A to optimize the risk management of fixed asset audits, and also offers a reference for similar enterprises to improve the quality of financial information and governance level, contributing to the stable development of enterprise financial management.

[1]国务院国有资产监督管理委员会.中央企业全面风险管理指引[S].北京:国务院国有资产监督管理委员会, 2006.

[2]财政部.企业内部控制基本规范[S].北京:中国财政部,2008.

[3]中国注册会计师协会.审计风险界定研究[J].中国注册会计师协会, 2017.

[4]周彩霞.基于风险管理探讨企业固定资产的内部控制[J].现代企业,2024,(11):15-17.

[5]肖峰.企业提高固定资产管理质效的路径探索[J].商讯,2024,(13):128-131.

[6]马丽.国有企业固定资产的科学化管理方法探讨[J].中国市场,2025,(07):70-73.

[7]林海旋.基于全生命周期理论的事业单位固定资产管理研究[J].商讯,2025,(04):132-135.

[8]郝伟娜.行政事业单位固定资产管理内部控制体系构建研究[J].行政事业资产与财务,2024,(19):64-66.

[9]李建发,包璐璐,张国清.基于治理视角的公共基础设施资产财务会计变革效应研究[J].财会月刊,2025,46(02):3-14.

[10]Mills P.Big Data Tools for Risk Identification in Asset Audits[J].International Journal of Auditing,2019,12(3):145-159.

[11]Patience O,Jane O,Nsisong L.Innovations in fixed asset management: Enhancing efficiency through advanced tracking and maintenance systems[J].International Journal of Science and Technology Research Archive,2024,07(01):19–26..

[12]Brown R.Dynamic Risk Monitoring in Asset Audits:A Framework for Enterprises[J]. Journal of Risk Management,2021,20(3):205-219.

[13]Jones P.Comprehensive Risk Management Framework in Asset Auditing[J].Global Audit Review,2022,12(5):150-170.

[14]Smith A.,Johnson M.Machine Learning Applications in Fixed Asset Audit Risk Identification[J].Auditing Technology Journal,2023,18(2):124-137.

[15]Brown R.,Taylor L.Real-Time Monitoring Systems in Fixed Asset Audit Risk[J].Journal of Audit Analytics,2023,21(3):231-245.

[16]Williams P.Big Data Framework for Identifying Material Misstatements in Fixed Asset Audits[J].Financial Audit Review,2024,19(1):45-60.

[17]Thompson C.AI-Driven Models for Dynamic Audit Risk Management[J].Technology and Audit Systems,2024,17(4):88-102.

[18]Johnson R.,Smith T.Blockchain for Transparency in Fixed Asset Audits[J].Audit Innovation Review,2024,15(2):97-112.

[19]Roberts L.,King F.Quantitative Risk Models in Fixed Asset Auditing[J].Risk and Asset Management Journal,2023,22(5):303-318.

[20]Tyebjee,T.T.,Bruno,A.V.A.Model of Venture Capitalist Investment Activity[J]. Management Science,1984,30(9):1051-1066.

[21]Quant,M.,Borm,P.,Hendrickx,R.,Zwikker,P.Compromise Solutions based on Bankruptcy[J].Mathematical Social Sciences,1991,22(3):233-249.

[22]Pagach,D.,Warr,R.An Empirical Investigation of the Characteristics of Firms Adopting Enterprise Risk Management[J].SSRN Electronic Journal,2007,(1):1-29.

[23]Yao,J.,Herbert,J.P.Financial Time-series Analysis with Rough Sets[J].Applied Soft Computing,2009,9(3):1001-1010.

[24]戴春兰,揭火艳.企业内部控制风险评估数学模型探析[J].财会通讯综合,2010（4）：97-99.

[25]王世海,李杰,赵卉,等.供电企业基于数据资源共享融合的全过程风控体系[J].创新世界周刊,2023,(02):71-79.

[26]文峰.基于贝叶斯原理的审计风险估计[J].中国注册会计师,2024,(05):40-47+5.

[27]黄冠华.XBRL环境下联网独立审计风险评估研究[D].西南政法大学,2018.

[28]王秋虹.公立医院固定资产管理内部控制问题及对策——以H医院为例[J].财会学习,2024,(22):155-157.

[29]刘小义.基于预算管理一体化下的行政事业单位固定资产管理优化[J].纳税,2024,18(07):82-84.

[30]吴国斌,李明燕.审计重大错报风险评估模型构建及应用分析[J].财会通讯,2020,(05):134-137.

[31]孙溶.网络直播企业审计风险评估与应对研究[D].兰州财经大学,2023.

[32]赵军.人工智能在财务管理中的应用与智能决策支持研究[J].中国市场,2025,(11):159-162.

[33]Johnson P.Multivariate Analysis in Audit Risk Evaluation[J].Auditing: A Journal of Practice & Theory,2020,39(2):33-54.

[34]Lee H.Fuzzy Comprehensive Evaluation with Interval Number Analysis in Audit Risk Assessment[J].Risk Management Journal,2021,18(3):113-128.

[35]Kim S.Blockchain-Based Risk Assessment in Fixed Asset Auditing[J].Journal of Accounting and Public Policy,2022,41(1):22-40.

[36]Sheeley, B.,Thornock,T.A.The Effect of Pre-Audit Financial Reporting Quality and Audit Quality on Investor Decision-Making[J].SSRN Electronic Journal,2023,(1):45-67.

[37]张晓娜.固定资产管理系统在企业资产管理中的应用研究[J].老字号品牌营销,2023,(04):136-138.

[38]郑小娇.信息化时代企业固定资产管理的创新发展[J].商场现代化,2023,(19):86-88.

[39]谢凯.国有企业财务内部控制存在的难题及优化举措分析[J].中国市场,2025,(04):165-168.

[40]戴文涛. COSO框架在固定资产内部控制中的应用[J]. 审计与风险管理, 2021(2): 55-59.

[41]韩立,赵訢羽.国有企业风险控制体系的构建路径探析[J].沿海企业与科技,2025,30(01):41-47.

[42]吴素平.民营企业加强固定资产管理的重要性与措施探析[J].中国市场,2024,(26):109-112.

[43]商静.企业固定资产全生命周期管理体系构建研究[J].财经界,2025,(09):21-23.

[44]Nelson T.Digital Optimization for Fixed Asset Risk Control[J].International Auditing Review,2019,17(4):224-238.

[45]Garcia M.Cloud-Based Solutions for Fixed Asset Management[J].Journal of Risk and Audit Technology,2020,21(2):89-102.

[46]Rodriguez L.Blockchain Applications in Asset Control Systems[J].Technology and Audit Science,2021,15(3):133-149.

[47]Harrison W.Machine Learning for Asset Control Risk Management[J].Audit Technology Journal,2022,16(1):78-91.

[48]Smith A.,Evans D.Enhancing Fixed Asset Risk Control through AI and Data Analysis[J]. Risk Management Journal,2023,22(3):105-117.

[49]柯勒.柯勒会计词典[M]. 北京: 中国财政经济出版社, 2002.

[50]美国注册会计师协会.美国审计准则说明（Statement on Auditing Standards）[S].第47条:审计风险.美国:美国注册会计师协会,1983.

[51]加拿大特许会计师协会.审计准则[S].多伦多:加拿大特许会计师协会,2000.

[52]国际会计师联合会（IFAC）.国际审计准则第25号: 重要性和审计风险[S].英国:国际会计师联合会,1980.

[53]财政部.中国注册会计师审计准则第1101号——注册会计师的总体目标和审计工作的基本要求[S].北京:中国财政经济出版社, 2010.

[54]Okpebenyo W,Itabita PJ, Yunusa A,Aduku DJ.Exploring the Nexus Between Corporate Life Cycle and Financial Performance of Listed Non-Financial Firms in Nigeria[J].JEMIT,2025, 2(4):57-68.

[55]Liu Y,Yang L.Thoughts on the Standardization of Capitalization of Construction in Oil Depots[J]. Management Science and Engineering,2024,12(2):87-96.

[56]Parra C,Morán C,Pizarro F,Duque P,Aránguiz A.Implementation of the Asset Management, Operational Reliability and Maintenance Survey in Recycled Beverage Container Manufacturing Lines[J]. Information,2024,15(12):784-796.

[57]Levytska S. Risks of the auditing services quality[J]. Finance of Ukraine,2024,1(3):112-125.

[58]Pakhomova TV, Novoselova SA. Accounting, analytical, tax, and financial support for the development of the agricultural sector[J].Elibrary, 2023,14(2):57-69.

[59]Sarakiri JA.Plausibility Test of Optimal Capital Structure with a Dynamic Model[J]. International Journal of Finance and Investment Research,2024,8(2):41-52.

[60]MA Q.Study on Fixed Asset Management Innovation of Public Institutions in the Transformation of Intelligent Digitization[J].Journal of Chuxiong Normal University,2024, 39(6):57-69.