我国会计师事务所规模化经营中的审计质量控制问题研究
发布时间：2018-09-01 11:17
【摘要】： 经济发展的全球化大大加快了各类公司生产经营的上规模、上档次的步伐。受其影响,我国的注册会计师行业经过二十多年的恢复发展,已形成了一批颇具规模和实力的会计师事务所(以下简称事务所)。同时,实施规模化经营的事务所又频繁涉及审计失败事件。事务所作为一个以提供审计服务为主要业务的经济主体,质量是其生存和发展的基石。因此,规模化经营导致我国事务所审计质量控制弱化的问题应引起理论界和实务界的格外关注。事务所在实施规模化经营战略的同时,如何加强审计质量控制迫切需要我们展开理论上的研究和实务上的探讨,这事关我国注册会计师行业的健康稳定发展。 本论文以事务所的规模化经营为基础,以中国审计市场为背景,运用比较、归纳、调查问卷、案例分析等方法,首先利用声誉理论、保险理论、代理理论对规模化经营与审计质量控制的关系展开理论分析,并认为在我国的现行条件下,规模化经营导致事务所审计质量控制弱化的问题应引起我们足够的重视。然后就我国规模化经营事务所审计质量控制弱化的表现、后果以及弱化的具体原因进行深入的分析。最后从事务所的角度就如何加强审计质量控制展开理论上和实务上的探讨,并提出了相应的措施和建议:(1)制定和实施统一的执业标准;(2)转换规模化经营事务所的组织形式,实行有限责任合伙制;(3)在规模化经营的同时发展行业专门化,藉此来改进事务所组织结构的设置和提高审计人员的专业胜任能力;(4)明确总分所对审计质量控制的责任,并通过签署内部的相关奖惩协议来保证责任的承担;(5)完善质量监控方式,组建集团内部的专家咨询委员会或技术支持委员会。
[Abstract]:The globalization of economic development has greatly accelerated the scale and level of production and operation of all kinds of companies. Under its influence, China's CPA industry has formed a number of accounting firms (hereinafter referred to as firms) with considerable scale and strength after more than 20 years of recovery and development. At the same time, the implementation of scale operation of the firm frequently involved in audit failures. As an economic entity with audit service as its main business, quality is the cornerstone of its survival and development. Therefore, the problem of weakening audit quality control caused by large-scale operation should be paid special attention to by the theorists and practitioners. While implementing the large-scale management strategy, how to strengthen the audit quality control urgently needs us to carry out the theoretical research and the practical discussion, which is related to the healthy and stable development of the CPA profession in our country. This paper is based on the large-scale management of the firm, taking the Chinese audit market as the background, using the methods of comparison, induction, questionnaire, case analysis, etc., first of all, using reputation theory, insurance theory, etc. Agency theory makes a theoretical analysis of the relationship between large-scale operation and audit quality control, and holds that under the current conditions of our country, the weakening of audit quality control caused by large-scale operation should be paid enough attention to. Then, the performance, consequences and specific reasons of the weakening of audit quality control of large-scale business firms in China are analyzed in depth. Finally, from the angle of firm, this paper discusses how to strengthen the audit quality control theoretically and practically, and puts forward the corresponding measures and suggestions: (1) to formulate and implement the unified practice standard; (2) to transform the organizational form of the large-scale management firm. Implementing limited partnership system; (3) developing industry specialization while operating on a large scale, so as to improve the organizational structure of the firm and enhance the professional competence of the auditors; (4) clarifying the responsibility of the total branch to audit quality control, And through the signing of internal reward and punishment agreement to ensure the responsibility; (5) improve the quality control method, set up the group internal expert advisory committee or technical support committee.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F233;F239.4
本文编号：2217030
[Abstract]:The globalization of economic development has greatly accelerated the scale and level of production and operation of all kinds of companies. Under its influence, China's CPA industry has formed a number of accounting firms (hereinafter referred to as firms) with considerable scale and strength after more than 20 years of recovery and development. At the same time, the implementation of scale operation of the firm frequently involved in audit failures. As an economic entity with audit service as its main business, quality is the cornerstone of its survival and development. Therefore, the problem of weakening audit quality control caused by large-scale operation should be paid special attention to by the theorists and practitioners. While implementing the large-scale management strategy, how to strengthen the audit quality control urgently needs us to carry out the theoretical research and the practical discussion, which is related to the healthy and stable development of the CPA profession in our country. This paper is based on the large-scale management of the firm, taking the Chinese audit market as the background, using the methods of comparison, induction, questionnaire, case analysis, etc., first of all, using reputation theory, insurance theory, etc. Agency theory makes a theoretical analysis of the relationship between large-scale operation and audit quality control, and holds that under the current conditions of our country, the weakening of audit quality control caused by large-scale operation should be paid enough attention to. Then, the performance, consequences and specific reasons of the weakening of audit quality control of large-scale business firms in China are analyzed in depth. Finally, from the angle of firm, this paper discusses how to strengthen the audit quality control theoretically and practically, and puts forward the corresponding measures and suggestions: (1) to formulate and implement the unified practice standard; (2) to transform the organizational form of the large-scale management firm. Implementing limited partnership system; (3) developing industry specialization while operating on a large scale, so as to improve the organizational structure of the firm and enhance the professional competence of the auditors; (4) clarifying the responsibility of the total branch to audit quality control, And through the signing of internal reward and punishment agreement to ensure the responsibility; (5) improve the quality control method, set up the group internal expert advisory committee or technical support committee.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F233;F239.4
【引证文献】
相关博士学位论文 前1条
1 孙永军;基于规模视角的我国会计师事务所审计质量研究[D];东北财经大学;2011年
相关硕士学位论文 前2条
1 程永泉;会计师事务所规模化发展与审计质量研究[D];北京工商大学;2010年
2 王利娜;我国会计师事务所规模经济效应研究[D];浙江财经学院;2012年
，本文编号：2217030
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