注册会计师审计质量控制系统研究

发布时间：2018-03-12 18:54

本文选题：审计质量　切入点：控制　出处：《湖南大学》2001年硕士论文　论文类型：学位论文

【摘要】： 本文尝试以全面质量管理理论为基础，，借鉴系统论和控制论的有关原理，通过深入剖析审计质量的内涵和影响因素，构建一个多层次、全方位、全过程的三维审计质量控制系统模型，并重点从四个方面对系统模型进行了探讨：审计质量控制标准、审计质量控制系统的构成、审计质量控制方法、审计质量控制的经济分析。标准化系统一章着重分析了我国质量控制准则存在的问题并提出了一些改进建议，对具体审计作业中质量标准和考核指标的制定也设计了几个可行的具体指标。第三章是本文的重点，主要从控制体制（竖向）、控制内容（横向）、控制阶段和流程（纵向）等三方面对审计质量控制系统进行了全面分析。我国注册会计师审计质量控制应该实行财政部宏观控制、注协中观控制和事务所微观控制相结合的控制体制，从审计环境、审计主体、审计客体三个方面，对审计业务承接、审计计划、审计实施、审计报告四个作业环节进行多层次、全面、全员、全过程的控制。控制方法和经济分析两章则是针对审计质量控制系统模型在实际运用中的操作可行性和决策有效性所进行的分析。
[Abstract]:Based on the theory of total quality management, this paper tries to draw lessons from system theory and control. Through deeply analyzing the connotation and influencing factors of audit quality, Build a multi-level, omni-directional, full-process three-dimensional audit quality control system model, The system model is discussed from four aspects: audit quality control standard. The composition of audit quality control system, audit quality control method, audit quality. Economic analysis of control. In the chapter of Standardization system, the question of the existence of quality control criterion in China is analyzed emphatically. This paper also puts forward some suggestions for improving the quality standard and examination in the specific audit operation. The establishment of indicators also designed several feasible specific indicators. The third chapter is the focus of this paper, mainly from the control system (vertical, control inside). Control of audit quality in three aspects (horizontal, control phase and process (vertical)). The audit quality control of certified public accountants in China should be realized. The Ministry of Finance has combined macro-control, mid-level control and microcontrol of the firm with the Ministry of Finance. Control system, from three aspects of audit environment, audit subject and audit object, to review the audit. Plan business, audit plan, audit implementation and audit report. Line multi-level, comprehensive, full staff, the whole process of control. The two chapters of control method and economic analysis aim at the audit quality control system module. Analysis of operational feasibility and decision-making effectiveness in practical application.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2001
【分类号】：F239.0

【引证文献】