A会计师事务所审计质量控制研究

发布时间：2018-03-29 01:13

本文选题：会计师事务所　切入点：审计质量　出处：《西安石油大学》2017年硕士论文

【摘要】：目前,随着我国经济建设的发展,审计行业也随之壮大,会计师事务所是否能够迅速稳定的发展主要取决于外部的审计环境以及事务所自身的审计质量。谈及审计质量,资本市场财务造假案件屡禁不止,因此会计师事务所必须建立完善的审计质量控制制度,严格审核注册会计师的胜任能力及审计业务员的执行情况,从而提高事务所的社会影响力,增强社会大众对会计师事务所的正面认识,维护人民生活的良好经济生活,保障国家稳健的经济秩序。本文对会计师事务所审计质量方面的研究成果进行了梳理,并对相关理论进行分析,以审计准则与控制准则作为本文的理论基础,借助文献研究法、对比研究法、调查研究法分析了A会计师事务所审计质量控制的现状。首先了解A会计师事务所现有的审计质量控制制度,通过对业务承接、业务执行与复核、人力资源三个方面与审计准则进行对比,并且通过调查问卷的方式分析了审计人员在实际操作中执行制度的情况,发现事务所在制度的制定与人员执行方面主要存在以下问题:制度规定的内容不明确、人员未能按照制度执行、缺乏对人员能力的考虑、缺乏人员后续培训、缺乏对实习生的管理等。其次,结合实际存在的问题,综合制度与人员的执行,从发现问题的三个方面分别提出了对审计质量控制的改善方案:对客户进行分类、评价事务所胜任能力、项目质量复核、审计业务总结、人员激励政策、明确管理层责任等。最后为了改善方案能够更好的发挥作用提出了相应的实施保障。本文旨在通过对A会计师事务所审计质量控制的分析,结合事务所的实际情况提出审计质量控制改善方案,对A会计师事务所的审计质量控制有所提高,希望能够对其他事务所起到一定的借鉴作用。
[Abstract]:At present, with the development of our country's economic construction, the audit profession also expands. Whether the accounting firm can develop rapidly and stably mainly depends on the external audit environment and the audit quality of the firm itself. Cases of financial fraud in the capital market continue to be banned. Therefore, accounting firms must establish a sound audit quality control system and strictly examine the competence of certified public accountants and the implementation of audit clerks. In order to improve the social influence of the firm, enhance the public's positive understanding of the accounting firm, and safeguard the good economic life of the people, This paper combs the research results of audit quality of accounting firms, and analyzes the relevant theories, taking audit standards and control standards as the theoretical basis of this paper, with the help of literature research, The comparative research method, the investigation research method has analyzed the present situation of the A accounting firm audit quality control. First of all, has understood the A accountant firm present audit quality control system, through carries on to the business, the service execution and the review, Three aspects of human resources and audit standards are compared, and through the questionnaire analysis of the implementation of the system in the actual operation of auditors, It is found that there are the following problems in the formulation and implementation of the system: the contents of the regulations are not clear, the personnel fail to follow the system, the ability of the personnel is not considered, and the follow-up training of the personnel is lacking. Secondly, combined with the actual problems, the comprehensive system and the implementation of personnel, respectively, from the three aspects of finding the problems to improve the audit quality control programs: the classification of customers, Evaluation firm competency, project quality review, audit business summary, personnel incentive policy, Finally, in order to improve the program can play a better role to put forward the corresponding implementation guarantee. Combined with the actual situation of the firm, this paper puts forward the improvement scheme of audit quality control, which can improve the audit quality control of A accounting firm, hoping to play a certain reference role to other firms.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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