注册会计师审计质量评价指标体系的探讨

发布时间：2018-04-17 10:33

本文选题：注册会计师 + 审计质量　；参考：《首都经济贸易大学》2005年硕士论文

【摘要】：迄今为止,国内外众多审计学者已对审计质量问题作了深入的研究,但大部分都侧重于审计质量控制方面。笔者认为要有效解决审计质量及其控制问题首先必须解决审计质量衡量标准的建立问题。本文在参考了大量国内外相关理论研究的基础上,分析了审计质量低下的理论成因,提出了设计审计质量评价体系的原则,并以西蒙的“有限理性”理论作为指标体系构建的理论基础,把审计质量分为会计师事务所全面审计质量和单个项目审计质量。从会计师事务所全面审计质量层面设置了六个评价审计结果的指标和十三个评价审计过程的指标;从审计项目层面设置了三个评价审计结果的指标和十七个评价审计过程的指标。通过定量和定性地评价审计质量,对会计师事务所实行“星级管理”,给市场一个有关执业质量的信号,促使会计师事务所加强自身服务质量,为社会公众提供高质量的服务。最后,本文就独立审计质量评价指标体系的应用前景,包括评估主体、评估结果的应用主体及相关配套措施发表一些看法。
[Abstract]:Up to now, many audit scholars at home and abroad have made in-depth research on audit quality, but most of them focus on audit quality control.The author thinks that in order to effectively solve the audit quality and its control problems, first of all, the establishment of audit quality measurement standards must be solved.On the basis of reference to a large number of relevant theoretical studies at home and abroad, this paper analyzes the theoretical causes of the low audit quality, and puts forward the principles of designing the audit quality evaluation system.Taking Simon's theory of "limited rationality" as the theoretical basis for the construction of the index system, the audit quality is divided into the overall audit quality of the accounting firm and the audit quality of a single project.From the overall audit quality level of accounting firms, it sets up six indicators of audit results and thirteen indicators of evaluation of audit process.Three indexes of audit results and seventeen indicators of audit process are set up from the level of audit project.By quantitatively and qualitatively evaluating the audit quality, implementing "star management" to the accounting firm, it can give the market a signal about the practice quality, urge the accounting firm to strengthen its own service quality and provide high quality service for the public.Finally, this paper gives some opinions on the application prospect of the independent audit quality evaluation index system, including the evaluation subject, the application subject of the evaluation result and the relevant supporting measures.
【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：F239.4

【引证文献】