注册会计师审计程序存在的缺陷及对策——基于证监会行政处罚公告的分析

发布时间：2018-05-12 09:14

本文选题：审计程序 + 审计错报　；参考：《财会月刊》2017年16期

【摘要】：学者们对行政处罚是否有助于改进审计质量进行了有价值的探讨,但对注册会计师审计程序缺陷缺乏系统的归纳和总结。在审计质量影响因素的研究中,审计程序缺陷更适宜作为分析的对象。通过对证监会处罚公告的研究发现,未发现的错报主要涉及金额与列报或披露两大类。注册会计师对风险评估程序不够重视、控制测试程序实施不当、实质性程序不充分是导致注册会计师未能发现错报的重要原因。因此,优化审计程序,完善审计业务指导与复核机制,是提高注册会计师审计质量的基本方法。
[Abstract]:Scholars have made a valuable discussion on whether administrative punishment can help to improve the audit quality, but there is a lack of systematic induction and summary on the defects of CPA audit procedure. In the study of the influencing factors of audit quality, the defects of audit procedure are more suitable for analysis. Through the research of the CSRC penalty announcement, it is found that the undiscovered misstatement mainly involves the amount of money and the reporting or disclosing. The CPAs pay less attention to the risk assessment procedure, the improper implementation of the control test procedure and the inadequate substantive procedures are the important reasons for the CPA's failure to find the misstatement. Therefore, it is the basic method to improve the audit quality of CPA to optimize the audit procedure and perfect the audit guidance and review mechanism.
【作者单位】：江苏科技大学经济管理学院;江苏苏亚金诚会计师事务所;
【基金】：江苏镇江市软科学项目“新常态下促进镇江中小企业的财税政策研究”(项目编号:SR2016007)
【分类号】：F239.4

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