会计师事务所年报审计程序实施及对审计质量影响分析

发布时间：2018-04-05 19:06

本文选题：会计师事务所　切入点：审计程序　出处：《长安大学》2013年硕士论文

【摘要】：会计师事务所的年报审计一直以来都是中国注册会计师协会、审计署及被审计单位利益相关者关注的热点事件。审计程序是注册会计师在审计过程中应严格执行的步骤，但是随着经济的快速发展，由于时间、成本、业务能力等多方面因素的影响，审计程序实施不到位的现象日趋严重，有些注册会计师在审计过程中通常都按照自己的方法进行，许多审计工作实施不到位或者直接忽视，因此导致审计质量弱化甚至审计失败。近年来关于我国会计师事务所审计质量低下的评论不绝于耳，审计舞弊、审计失败的报道也常见。许多学者研究影响审计质量的因素，提出很多影响较大的因素，但是对于审计程序的实施请况关注的并不是很多。审计程序贯穿于整个审计过程中，任何一个环节实施不到位就有可能影响到审计质量。分析影响比较大的天津广厦、科龙案件，不难发现其审计失败都有一个共同的原因：审计过程中有些审计程序落实不到位或审计程序实施不当。因此研究会计师事务所审计程序的落实情况，并分析其对审计质量的影响就显得尤为重要。本文以西安Z会计师事务所对中国B工业集团旗下公司的年报审计为依据，在了解相关理论知识的基础上，首先分析此次审计中事务所审计程序实施过程中所存在的一些问题，根据自己的理论知识及实践经验提出了对应的建议；其次从被审计单位的角度出发，研究分析在审计过程中审计组发现的被审单位存在的问题并对此提出对策建议，因为这些问题的存在也对审计程序的实施产生了很大的影响；然后在此基础之上对于审计质量进行了分析：通过分析影响审计质量的因素，研究会计师事务所审计程序及被审计单位与审计质量的关系，并提出提高审计质量的对策，在分析有关审计质量的内容时，事务所审计程序的实施情况始终贯穿其中，强调其对审计质量的重要性。最后，提出本文的创新之处及存在的缺陷，并且对于本次的年报审计进行了总结。通过本文，希望审计程序的实施情况可以被审计人员所重视，在审计过程中能够将审计程序严格落实到位，保证审计质量。
[Abstract]:The audit of the annual report of accounting firms has always been a hot issue concerned by the Chinese Institute of Certified Public Accountants, the Audit Office and the stakeholders of the audited units.Audit procedure is a step that CPA should strictly carry out in the process of audit. However, with the rapid development of economy, the phenomenon that audit procedure is not carried out is becoming more and more serious due to the influence of time, cost, business ability and so on.Some certified public accountants usually follow their own methods in the process of auditing, many of the audit work is not in place or directly ignored, which leads to the weakening of audit quality and even the failure of audit.In recent years, there are a lot of comments about the low audit quality of accounting firms in our country, and the reports of audit fraud and audit failure are also common.Many scholars have studied the factors that affect the audit quality, and put forward a lot of influential factors, but not much attention has been paid to the implementation of audit procedures.The audit procedure runs through the whole audit process, and any failure to implement it may affect the audit quality.It is not difficult to find that there is a common reason for the audit failure in the case of Guangxia and Kelon, which has a great influence: some audit procedures are not carried out in place or the audit procedures are not carried out properly in the audit process.Therefore, it is particularly important to study the implementation of audit procedures of accounting firms and analyze their impact on audit quality.Based on the annual report audit conducted by Xi'an Z accounting firm to the companies owned by China B Industrial Group, and on the basis of understanding the relevant theoretical knowledge, this paper first analyzes some problems existing in the implementation of the audit procedures of the firms in this audit.According to their theoretical knowledge and practical experience, the corresponding suggestions are put forward. Secondly, from the point of view of the audited unit, the problems found by the audit team in the audit process are analyzed and the countermeasures and suggestions are put forward.Because the existence of these problems also has a great impact on the implementation of the audit process; then on the basis of the analysis of the audit quality: through the analysis of the factors affecting the audit quality,This paper studies the audit procedures of accounting firms and the relationship between the audited units and the audit quality, and puts forward some countermeasures to improve the audit quality. When analyzing the contents of the audit quality, the implementation of the audit procedures of the firms always runs through them.Emphasize its importance to audit quality.Finally, the innovation and defects of this paper are put forward, and the audit of this annual report is summarized.Through this article, it is hoped that the implementation of the audit procedure can be valued by the auditors, and the audit procedure can be strictly carried out in the process of auditing to ensure the audit quality.
【学位授予单位】：长安大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233;F239.2

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