CPA审计项目成本控制:理论拓展与路径选择
发布时间：2019-01-26 15:29
【摘要】：CPA审计项目成本控制历来都为审计实务所高度关注。审计项目成本的高低影响着审计效率与审计质量,以及审计收益的实现程度。长期以来由于对或有成本和社会成本等认识不足,导致审计项目的成本控制仍主要停留于直接成本控制层面,控制效果不甚理想、审计成本仍居高不下。笔者认为,有必要深入研究审计项目或有成本控制理念、制定科学的控制策略,更好地规避审计风险、提高审计绩效。
[Abstract]:CPA audit project cost control has always been highly concerned by audit practice. The cost of audit project affects the efficiency and quality of audit, as well as the degree of realization of audit income. For a long time, due to the lack of understanding of contingent cost and social cost, the cost control of audit project is still mainly at the level of direct cost control, the control effect is not very good, and the audit cost is still high. The author holds that it is necessary to study the idea of contingent cost control, formulate scientific control strategy, avoid audit risk and improve audit performance.
【作者单位】： 北京工商大学 中央财经大学会计学院 中央财经大学会计学院
【基金】：北京市社科规划重点项目(Sz200410011003)的阶段性成果。
【分类号】：F239.4
[Abstract]:CPA audit project cost control has always been highly concerned by audit practice. The cost of audit project affects the efficiency and quality of audit, as well as the degree of realization of audit income. For a long time, due to the lack of understanding of contingent cost and social cost, the cost control of audit project is still mainly at the level of direct cost control, the control effect is not very good, and the audit cost is still high. The author holds that it is necessary to study the idea of contingent cost control, formulate scientific control strategy, avoid audit risk and improve audit performance.
【作者单位】： 北京工商大学 中央财经大学会计学院 中央财经大学会计学院
【基金】：北京市社科规划重点项目(Sz200410011003)的阶段性成果。
【分类号】：F239.4
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