基于六西格玛的会计师事务所审计质量控制研究

发布时间：2018-04-21 15:25

本文选题：审计质量控制体系 + 灰色关联度　；参考：《兰州理工大学》2012年硕士论文

【摘要】：近年来，我国注册会计师行业得到了快速发展，注册会计师身担着鉴证会计信息，发表审计意见的责任与义务，，规范着资本市场的会计信息透明度，审计业务成为了市场经济机制下的重要组成部分，然而，随着银广夏、科龙等重大审计失败案例的出现，审计质量到了空前的质疑，审计质量控制体系被更多的提上了制度和研究的日程中。因此，如何规范会计师事务所审计质量，建立有效的审计质量控制体系成为我国审计市场中迫切需要解决的问题。本文在学者们研究成果的基础上，以会计师事务所为对象，对会计师事务所审计质量控制体系进行探讨：首先，根据广义的审计质量控制体系，将审计置于环境因素、监管因素和会计师事务所审计主体因素的共同作用中，对审计质量控制失效因素进行这三方面的分析，选出本文的立足点，建立狭义的审计质量控制模式，即从会计师事务所审计主体因素方面进行审计质量控制；其次，根据监管机构对我国会计师事务所审计质量的检查结果入手，以证监会2002-2011年对审计质量监控的结果为数据，具体审计流程、注册会计师专业胜任能力、注册会计师与被审计单位合谋三个方面为指标，运用灰色关联度找出导致审计质量控制失效的主体因素方面的最重要原因，并对结论进行分析；再次，指出六西格玛适用于审计质量控制的优势，引入六西格玛质量控制方法，以过程控制原理为理论基础，审计业务流程为主线，运用六西格玛质量控制方法构建会计师事务所六西格玛质量控制模式；最后对科龙案例进行问题分析后，应用六西格玛质量控制模式，进行详细对比说明，以论证会计师事务所六西格玛审计质量控制模式的有效性。
[Abstract]:In recent years, the CPA industry in our country has been developing rapidly. The CPA bears the responsibility and obligation of authenticating accounting information, issuing audit opinions, and standardizing the transparency of accounting information in the capital market. Audit business has become an important part of the market economy mechanism. However, with the emergence of major audit failure cases, such as Yin Guangxia and Kelon, the audit quality has been questioned to an unprecedented extent. Audit quality control system is more put on the system and research agenda. Therefore, how to standardize the audit quality of accounting firms and establish an effective audit quality control system has become an urgent problem to be solved in the audit market of our country. Based on the research results of scholars, this paper discusses the audit quality control system of accounting firms. Firstly, according to the generalized audit quality control system, audit is put into environmental factors. In the joint action of supervision factors and audit subject factors of accounting firms, this paper analyzes the failure factors of audit quality control in these three aspects, selects the foothold of this article, and establishes a narrow audit quality control mode. That is to say, the audit quality control is carried out from the audit subject factors of accounting firms. Secondly, according to the results of the supervision and control of the audit quality of China's accounting firms, the results of the supervision and control of audit quality from 2002 to 2011 by the CSRC are taken as the data. Specific audit process, professional competence of certified public accountants, collusion of certified public accountants and audited units as indicators, grey correlation is used to find out the most important reasons for the failure of audit quality control. Thirdly, it points out that six Sigma is suitable for audit quality control, and introduces six Sigma quality control method, based on the theory of process control, audit business process as the main line. The six sigma quality control method is used to construct the six sigma quality control mode of accounting firm. Finally, after the problem analysis of Kelon case, the six sigma quality control mode is applied to explain in detail. To demonstrate the effectiveness of six Sigma audit quality control model.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F239.4

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