河南省JC会计师事务所审计质量评价体系研究

发布时间：2017-12-27 18:39

本文关键词：河南省JC会计师事务所审计质量评价体系研究　出处：《中国地质大学(北京)》2016年硕士论文　论文类型：学位论文

【摘要】：随着经济发展进入了转型的重要阶段,新常态经济时代的到来也给企业带来了一定的经营风险。许多企业冒险采用财务舞弊的方法给外界造成财务状况良好的假象,公众对于企业出具的财务报告也保持怀疑,审计市场因此发展起来。从最初的琼民源,到之后绿大地、南方保健,越来越多审计失败的案例发生。对于需要审计信息的社会公众而言,会计师事务所也不再具有绝对的可信度了。审计质量水平有待提高,会计师事务所也急需加强监管。因此对会计师事务所审计质量有效评价能够帮助其找出问题并解决,从而使其获得更大的市场份额和更高的业务收入。社会公众也能获得更加真实有效的审计报告。因此,对于审计信息使用者、审计信息需求者、相关监管部门而言,建立一套科学、合理的审计质量评价体系显得尤为重要。然而,审计本身就是复杂繁琐的工作,对事务所审计质量产生影响的因素繁多且难以定性衡量。当下学术界仍未讨论出统一适行的标准来对审计质量进行评价,专家学者仅仅产生了需要评价的共识,对于应该选取哪些指标来替代衡量审计质量的看法各不相同。因而,建立一套合理、有效且操作性强的审计质量评价体系,为事务所提升审计服务提供方向,不仅是理论界努力研究的方向,也是实务届需要不断努力的方向。本文在参阅了审计质量与评价的相关文献后,讨论了审计质量的含义、内容及特征,从内因和外因两个方面分析了影响审计质量的影响因素。在影响因素的基础之上,参照构建原则建立了事务所审计质量评价体系,包括七个一级指标和十八个二级指标。并采用层次分析法和YAAHP软件来确定具体权重。同时在确立评分标准的时候,为了使后续评价河南JC会计师事务所具有可比性,所以定量指标选取河南省2014年会计师事务所综合评价前30名相关数据作为基础,以最小值和最大值组成区间,不同区间对应不同的得分。而定性指标则根据相关相关法律法规来确定评分标准,由专家打分来确定最终得分。最后应用到事务所中进行评价,提出事务所存在的相关问题。针对JC事务所审计质量评价中存在的问题,对症下药,提出相关改进建议,全方位提升事务所的审计服务形象和审计质量。
[Abstract]:As the economic development has entered an important stage of transformation, the arrival of the new normal economic era has also brought certain business risks to the enterprises. Many enterprises take the risk of financial fraud to give the outside world the illusion of good financial condition. The public also doubts about the financial reports issued by the enterprises, so the audit market develops accordingly. From the initial qiongminyuan, after the green earth, southern health care, more and more audit failures occur. For the public who need to audit information, the accounting firm is no longer of absolute credibility. The quality of audit needs to be improved, and accounting firms need to strengthen supervision. Therefore, effective evaluation of audit quality of accounting firms can help them find out problems and solve them, so that they can gain greater market share and higher business income. The public will also be able to obtain more authentic and effective audit reports. Therefore, for the users of audit information, information needs and related regulatory departments, it is particularly important to establish a scientific and reasonable audit quality evaluation system. However, audit itself is a complex and complicated work. There are many factors that affect the audit quality of the firm and are difficult to measure qualitatively. At present, academia has not yet discussed the uniform and suitable standard to evaluate the audit quality. Experts and scholars have just produced the consensus that needs evaluation. There are different opinions on what indicators should be selected to replace the audit quality. Therefore, establishing a reasonable, effective and operational audit quality evaluation system to provide direction for firms to enhance audit services is not only the direction for the theoretical circles to study, but also the direction for continuous efforts of the practice department. After referring to the relevant literature of audit quality and evaluation, this paper discusses the meaning, content and characteristics of audit quality, and analyzes the influencing factors of audit quality from two aspects, internal and external factors. On the basis of the influencing factors, the audit quality evaluation system of the firm is established with reference to the construction principle, including seven first level indicators and eighteen two level indicators. The analytic hierarchy process (AHP) and YAAHP software are used to determine the specific weight. At the same time to establish the standard for evaluation, in order to make the follow-up evaluation of Henan JC accounting firm comparable, so quantitative index selects relevant data of comprehensive evaluation of accounting firms in 2014 30 former Henan Province as the basis, to the minimum and maximum composition interval, different intervals corresponding to different scores. The qualitative index determines the scoring standard according to relevant relevant laws and regulations, and the final score is determined by the experts. Finally, it is applied to the firm to make an evaluation and put forward the related problems of the firm. Aiming at the problems existing in the audit quality evaluation of JC firms, we put forward some suggestions for improvement, and improve the audit service image and audit quality in an all-round way.
【学位授予单位】：中国地质大学(北京)
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F239.4

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