HBYXZH会计师事务所审计质量控制问题研究

发布时间：2018-03-16 13:39

本文选题：小型会计师事务所　切入点：审计质量控制　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：小型会计师事务所肩负着服务中小企业的重要责任,而近几年来,中小企业的快速发展为小型会计师事务所提供了广阔的发展空间,在各自进行激烈竞争的同时,他们也在不断地调整和改革,为自身的发展做出合理的规划。但是,频发的审计质量和法律争议不断出现在人们的视野中,使得审计质量控制问题被大家广泛关注。这些事务所在不断发展的同时,也存在着组织和管理不到位、业务执行力差、随意缩减审计程序等问题,这些问题都跟会计师事务所的审计质量控制密切相关,从而影响事务所的长远发展。本文在审计质量控制相关理论的基础之上,以HBYXZH会计师事务所为研究对象,通过对HBYXZH会计师事务所进行问卷调查和访谈的形式,对该所的审计现状进行了分析。本文共分为五部分。第一部分,绪论,本文的研究背景、目的、意义,相关研究现状,研究内容和研究方法,研究思路与研究难点。第二部分,审计质量相关理论。第三部分,HBYXZH会计师事务所审计质量控制现状,其调查问卷的分析,发现事务所现存的一些问题。第四部分,改进建议,有针对性地对该事务所四个方面的问题提出优化建议。最后一部分进行总结。本文希望通过对HBYXZH会计师事务所做的调查与分析,提高该事务所审计业务的质量,进而提升该所的竞争力。并为研究在提高小型会计师事务所审计质量控制方面提供了一定的借鉴。
[Abstract]:Small accounting firms shoulder the important responsibility of serving small and medium-sized enterprises. In recent years, the rapid development of small and medium-sized enterprises has provided a broad space for the development of small accounting firms. They are also constantly adjusting and reforming to make reasonable plans for their own development. However, frequent audit quality and legal disputes continue to appear in the eyes of people. This makes the audit quality control problem widely concerned. While these firms are constantly developing, they also have problems such as inadequate organization and management, poor business execution, arbitrary reduction of audit procedures, etc. These problems are closely related to audit quality control of accounting firms, thus affecting the long-term development of accounting firms. Based on the theory of audit quality control, this paper takes HBYXZH accounting firm as the research object. This article is divided into five parts: the first part, the introduction, the research background, the purpose, the significance, the related research status, the form of questionnaire survey and interview to the HBYXZH accounting firm, the article is divided into five parts: the first part, the introduction, the research background, the purpose, the significance, the related research present situation. Research content and research methods, research ideas and research difficulties. Part two, audit quality related theory. The third part of HBYXZH accounting firm audit quality control status, its questionnaire analysis, Discover some of the existing problems with the firm. Part 4th, suggestions for improvement, The last part is a summary. This paper hopes to improve the quality of the audit business of HBYXZH accounting firm through the investigation and analysis. It also provides some reference for the research on improving audit quality control of small accounting firms.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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