LX会计师事务所审计质量控制研究

发布时间：2018-05-20 10:20

本文选题：审计质量 + 审计质量控制　；参考：《辽宁大学》2017年硕士论文

【摘要】：在全球化进程迅速发展的时代,国际大型企业逐渐开始涉足中国市场,尤其是在2001年中国正式加入WTO后,中外合作愈加频繁,随之跨国的会计师事务所也涌进了中国的市场,导致我国原有的市场结构受到了外国企业的极大影响,使我国企业对经营环境的预测难度加大,同时企业的经营风险也越来越大,由此扮演监督角色的——会计师事务所受到了严峻的考验,它的业务质量水平的高低直接影响中国经济市场能否稳定健康的发展下去。因此如果一家会计师事务所想要在国内外取得一定的地位和成绩,那么对审计质量的控制是不可忽视的,同时审计质量控制也是注册会计师提升本身执业水准和诚信名誉的重要评价标准之一。2013年8月22日由中注协出台的新的《审计准则》于次年开始在全国范围内实行。新准则的执行让审计工作质量得以提高、市场风险进一步降低、资本市场秩序得到了维护、加强保护了公众利益等。尽管如此,我们依旧不能认为会计师事务所在执业方面就是万无一失的,事实上他们在工作中仍然存在着很多问题:与当下中国经济市场的发展要求不匹配,和社会中存在的利益相关者的期望之间存在较大差距。关于会计师事务所的审计丑闻屡见不鲜,审计人员缺乏应有的职业怀疑态度,审计时没能对关键问题点深入调查,甚至以权谋私,伙同被审计的上市公司隐瞒舞弊事实,出具的审计报告无法反映真实情况等,这一系列行为为审计行业的诚信造成的不良影响严重影响社会大众群体对于上市公司的看法。由此,解决会计师事务所关于审计质量控制问题势在必行。本文的研究对象是国内会计师事务所中的领头羊——LX会计师事务所,它是国内第一家由有限责任制转为合伙制的事务所,经过八十余年的长足发展,在国内拥有较高的公众影响力和行业地位。2016年据中注协发表的关于国内事务所综合排名的统计报告显示,LX的综合分数领先于安永和毕马威两大国际会计师事务所。经过大量阅读国内外学者撰写的相关方面的文献,再结合曾经在该会计师事务所实习的真实经历,发现了该所在审计质量控制方面存在的以下四方面问题:审计人员独立性监督不充分、业务质量控制责任履行不到位、审计程序的执行与复核不全面以及审计人员缺乏应有的专业胜任能力。通过分析以上四方面问题,本文认为是由于该事务所风险意识淡薄、组织机制尚不完善、业务质量控制制度不健全以及审计人员配置不合理造成。所以本文对此提出了一系列改善意见。LX会计师事务所是国内审计行业的领头人、风向标。而它身上出现的这些问题也极有可能是当下审计行业中可能存在的典型问题,因此本文的研究结论可为同行业借鉴,以促进会计师事务所行业健康发展。论文共分为六部分。第一部分,绪论。包括研究背景及研究意义、国内外文献综述与评述,研究内容与方法;第二部分,审计质量控制相关概念与理论基础。主要介绍相关概念、理论基础以及我国对审计质量控制的相关规范;第三部分,LX会计师事务所及其审计质量控制概况介绍;第四部分描述了 LX会计师事务所审计质量控制存在的问题及原因分析;第五部分是对以上出现的审计质量控制问题提出的改善建议;第六部分,结束语。
[Abstract]:In the time of the rapid development of the globalization process, the large international enterprises are beginning to dabble in the Chinese market, especially after China formally joined the WTO in 2001, and the cooperation between China and foreign countries is becoming more and more frequent, and the international accounting firms have also poured into the Chinese market, which leads to the great influence of the original market structure of our country on the foreign enterprises. The difficulty of the enterprise to forecast the operating environment is more difficult, and at the same time the business risk is becoming more and more big, which plays the role of supervision - the accounting firm has been severely tested. The level of its business quality directly affects the stable and healthy development of China's economic market. Therefore, if a accounting firm wants to do so In order to obtain certain status and achievements both at home and abroad, the control of audit quality can not be ignored. At the same time, audit quality control is also one of the important evaluation criteria for certified public accountants to improve their practice level and reputation. In August 22nd, the new auditing standards issued by CPA in August 22nd began in the next year in the whole country. The implementation of the new standards makes the quality of the audit work better, the market risk is further reduced, the capital market order has been maintained, and the public interests are protected. However, we can still not think that the accounting firms are in the field of practice. In fact, there are still many problems in their work. There is a big gap between the demands of the development of the current economic market and the expectations of the stakeholders in the society. The audit scandals about the accounting firms are common, the auditors lack the due professional skepticism, and the audit fails to investigate the key questions and even try to seek the rights and interests of the auditors. Considering the fact that the listed companies are hiding the fraud facts, the audit reports can not reflect the real situation. The adverse effects of this series of behaviors on the integrity of the audit industry seriously affect the views of the public groups on the listed companies. Therefore, it is imperative to solve the problem of quality control of the audit in the accounting firm. As the leader of the domestic accounting firm, LX accounting firm, it is the first domestic firm that has been transferred from a limited liability system to a partnership. After more than eighty years of rapid development, it has a high public influence and industry status in China with the statistics published by the Association for.2016. The report shows that LX's overall score is ahead of the two major international accounting firms in Ernst and young and KPMG. After reading a lot of literature written by domestic and foreign scholars and combining with the real experience of the practice at the CPA firm, the following four aspects of audit quality control are found: auditors The independent supervision is inadequate, the performance of the business quality control responsibility is not in place, the implementation and review of the audit procedures are not comprehensive, and the auditors lack the proper professional competence. Through the analysis of the above four aspects, this paper thinks that the firm's risk awareness is weak, the group loom system is not perfect, and the quality control system of the business is not healthy. All and the auditor's allocation is unreasonable. So this paper puts forward a series of suggestions for improvement of the.LX accounting firm is the leader of the domestic audit industry, the wind vane. And the problems that appear on it may also be the typical questions that may exist in the current audit industry, so the conclusion of this paper can be the same industry. In order to promote the healthy development of the accounting firm industry. The thesis is divided into six parts. The first part is an introduction, including the background and significance of the research, the literature review and review at home and abroad, the content and method of research; the second part, the related concepts and theoretical foundations of audit quality control. The related concepts, the theoretical basis and the review of our country are mainly introduced. Related specifications for quality control; the third part, LX accounting firm and its audit quality control overview; the fourth part describes the audit quality control of LX accounting firm existing problems and causes analysis; the fifth part of the audit quality control questions raised above the improvement proposal; the sixth part, the end.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

【参考文献】