独立审计质量评价体系研究
发布时间：2019-04-24 17:33
【摘要】： 独立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,满足社会为其提出的新的要求,扮演好自己的社会角色。在这个过程中,审计质量始终是注册会计师行业赖以生存和发展的生命线。迄今为止,国内外众多审计学者己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。本文首先论述了审计质量的概念、分析了审计质量的特点,并以此为理论基础提出了审计质量评价体系的构建思想与构建原则。然后将审计质量分为会计师事务所总体执业质量和单个项目审计质量,在参考大量国内外相关理论研究成果的基础上,从会计师事务所总体执业质量层面设置了十二个评价指标;从单个审计项目层面设置了两个评价审计结果的指标和十二个评价审计过程的指标。最后,对独立审计质量评价体系应用的相关配套措施加以探讨并倡导注册会计师行业实行品牌经营策略。
[Abstract]:Because of the development of market economy, independent audit must constantly adapt to the changes brought by economic development, meet the new requirements put forward by the society, and play its own social role. In this process, audit quality has always been the lifeline of the existence and development of CPA industry. So far, many audit scholars at home and abroad have done in-depth research on audit quality, but most of them focus on audit quality control. The author thinks that in order to solve the audit quality and its control problem effectively, the establishment of audit quality measurement standard must be solved first. This paper first discusses the concept of audit quality, analyzes the characteristics of audit quality, and puts forward the thought and principle of constructing audit quality evaluation system on the basis of this theory. Then the audit quality is divided into the overall practice quality of accounting firms and the audit quality of a single project. On the basis of reference to a large number of relevant theoretical research results at home and abroad, From the overall practice quality of accounting firms set up 12 evaluation indicators; At the level of a single audit project, two indexes for evaluating audit results and twelve indexes for evaluating audit process are set up. Finally, this paper discusses the related measures of the application of the independent audit quality evaluation system and advocates the implementation of brand management strategy in the CPA industry.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4;F233
本文编号：2464646
[Abstract]:Because of the development of market economy, independent audit must constantly adapt to the changes brought by economic development, meet the new requirements put forward by the society, and play its own social role. In this process, audit quality has always been the lifeline of the existence and development of CPA industry. So far, many audit scholars at home and abroad have done in-depth research on audit quality, but most of them focus on audit quality control. The author thinks that in order to solve the audit quality and its control problem effectively, the establishment of audit quality measurement standard must be solved first. This paper first discusses the concept of audit quality, analyzes the characteristics of audit quality, and puts forward the thought and principle of constructing audit quality evaluation system on the basis of this theory. Then the audit quality is divided into the overall practice quality of accounting firms and the audit quality of a single project. On the basis of reference to a large number of relevant theoretical research results at home and abroad, From the overall practice quality of accounting firms set up 12 evaluation indicators; At the level of a single audit project, two indexes for evaluating audit results and twelve indexes for evaluating audit process are set up. Finally, this paper discusses the related measures of the application of the independent audit quality evaluation system and advocates the implementation of brand management strategy in the CPA industry.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.4;F233
【引证文献】
相关期刊论文 前3条
1 伍玲;;智力资本视角下审计质量影响因素研究[J];企业导报;2010年24期
2 赵松;;浅析会计师事务所审计质量的评价指标[J];商业会计;2012年17期
3 赵松;;对会计师事务所审计质量评价指标的探讨[J];中国内部审计;2012年10期
相关硕士学位论文 前1条
1 陈仙莲;财务重述与注册会计师审计的相关性研究[D];中南林业科技大学;2012年
，本文编号：2464646
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