基于中兴财光华会计事务所审计质量评价体系研究

发布时间：2018-04-16 06:12

本文选题：审计质量 + 评价体系　；参考：《河北大学》2014年硕士论文

【摘要】：如何评价审计质量一直是审计中的重点和难点问题。社会上一直没能形成一个行之有效的客观、科学的评价方法，中注协每年发布的前百家会计师事务所综合评价中依然是简单地考察事务所本身业务收入和审计人员数量，不够全面，缺乏说服力。审计信息使用者往往了解不到真实的审计质量，无法选择高质量的会计事务所，不利于审计市场的优胜劣汰。建立一套科学、合理的审计质量评价体系显得尤为必要，对理论和实践的发展都有重要的意义。本文首先介绍审计质量的相关理论，，阐述其内涵，并分析影响审计质量的各种因素。然后依照上述因素，以量化的方式提出了事务所审计质量评价指标体系各项指标的评价标准；接着确定了会计师事务所审计质量评价指标标准，引入层次分析法和yaahp软件，确定了各项指标的权重；然后是本文的案例，首先介绍了邢台市中兴财光华会计事务所的基本情况以及各个方面的表现。在对河北省邢台市中兴财光华会计师事务所的调研基础上，对本文所建立的审计质量评价体系进行具体应用，对审计质量的评价进行量化，得出分数；最后提出完善事务所审计质量控制的对策。
[Abstract]:How to evaluate audit quality has always been the key and difficult problem in audit.The society has not been able to form an effective objective and scientific evaluation method. In the comprehensive evaluation of the top 100 accounting firms issued annually by the CCPA, it is still simply to investigate the business income and the number of auditors in the firm itself.It is not comprehensive and persuasive.Audit information users often can not understand the true audit quality, can not choose a high-quality accounting firm, which is not conducive to the survival of the fittest in the audit market.It is necessary to establish a set of scientific and reasonable audit quality evaluation system, which is of great significance to the development of theory and practice.This paper first introduces the relevant theory of audit quality, expounds its connotation, and analyzes various factors affecting audit quality.Then, according to the above factors, the evaluation standard of audit quality evaluation index system of accounting firm is put forward in a quantitative way, and then the evaluation index standard of audit quality of accounting firm is determined, and the analytic hierarchy process and yaahp software are introduced.The weight of each index is determined, and then the case of this paper, first introduces the basic situation of Xingtai City Zhongxing Caiguanghua accounting firm and the performance of various aspects.Based on the investigation of Zhongxing Caiguanghua Accounting firm in Xingtai City, Hebei Province, this paper makes a concrete application of the audit quality evaluation system established in this paper, quantifies the audit quality evaluation and obtains the score.Finally, the author puts forward the countermeasures to perfect the audit quality control of the firm.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F233

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