国家审计质量探究

发布时间：2018-09-07 18:08

【摘要】： 审计因市场经济发展的需要而产生,必须不断适应经济发展所带来的变化,满足社会对其提出的新的要求,扮演好自己的社会角色。在这个过程中,审计质量始终是审计事业赖以生存和发展的生命线,正所谓“质量是一个永恒的话题”。随着审计工作不断深化和审计的影响不断扩大,审计质量越来越成为影响审计事业生存与发展的重大问题,受到社会各界的高度关注。如何保证和提高审计质量,促进我国审计事业的发展,非常值得研究。近年来,我国的学者在审计质量方面做了不少的研究,但更多的是从审计质量的某一方面着手,如审计职业道德、审计的独立性、审计的行业管理模式、审计风险等问题。而质量是综合性最强的一个指标,审计质量问题已经成为一个综合的问题。同工业企业的产品质量一样,审计质量也是多种因素综合影响的结果,国家审计质量自然也不例外。本文将国家审计质量放置到整个社会的大环境下加以审视,运用系统论的思想,在论述了审计质量的内涵特征、审计质量对实现审计功能的重要性、评价审计质量的标准等共性问题的基础上,阐述了国家审计的概念特征以及国家审计质量区别于内部审计、社会审计质量的个性特征,并从行业外部到行业内部、从宏观到微观,比较深刻地剖析了制约国家审计质量的各种因素以及当前国家审计质量存在问题,然后对如何提高国家审计质量对策提出几点思考,最后对国家审计质量作出总结与展望。本文结合笔者实际工作的切身体会和思考,采用了较多的实际案例予以说明,对于促进我国国家审计工作的规范,提高国家审计质量具有一定的现实意义。
[Abstract]:Audit comes into being because of the need of the development of market economy. It must constantly adapt to the changes brought about by the economic development, meet the new demands of the society, and play its own social role. In this process, audit quality is always the lifeline of the survival and development of audit, so called "quality is an eternal topic". With the deepening of the audit work and the continuous expansion of the impact of audit, audit quality has become an increasingly important issue affecting the survival and development of audit, and has been highly concerned by all walks of life. How to guarantee and improve the quality of audit and promote the development of audit in China is worth studying. In recent years, scholars in our country have done a lot of research on audit quality, but more from one aspect of audit quality, such as audit professional ethics, audit independence, audit industry management mode, audit risk and so on. Quality is the most comprehensive index, audit quality has become a comprehensive problem. Like the product quality of industrial enterprises, audit quality is the result of many factors, and the national audit quality is no exception. This article puts the national audit quality under the whole society environment to examine, uses the system theory thought, discusses the audit quality connotation characteristic, the audit quality to realize the audit function importance, On the basis of the common problems such as the evaluation standard of audit quality, this paper expounds the conceptual characteristics of national audit and the characteristics of the national audit quality, which are different from internal audit and social audit quality, and from the outside of the industry to the inside of the industry. From macro to micro, this paper deeply analyzes the various factors restricting the quality of national audit and the problems existing in the quality of national audit at present, and then puts forward some thoughts on how to improve the quality of national audit. Finally, the quality of national audit is summarized and prospected. Combined with the author's practical experience and thinking, this paper uses more practical cases to explain, which has a certain practical significance for promoting the standardization of national audit work and improving the quality of national audit.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.44

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