基于平衡计分卡的Y会计师事务所审计质量控制研究

发布时间：2018-05-25 23:22

本文选题：会计师事务所 + 审计质量　；参考：《宁夏大学》2017年硕士论文

【摘要】：古人云:不谋万世者,不足谋一时;不谋全局者,不足谋一域。自2007年中注协提出要推进事务所做大做强以来,不管是注协还是税务部门,不管是事务所还是企业组织,都在不断的努力。做大,意味着规模要大,做强,意味着能力要强。然而,不管是做大还是做强,对于会计师事务所来说,提高自身审计质量既是发展之要,也是做大做强之需。近年来,会计师事务所被爆出审计质量控制不严格的案例比比皆是,很多事务所只关注经济利益,注重工作量,却忽视审计质量控制的重要性,重效率却轻质量。因此,为事务所的审计质量构建科学合理的控制体系势在必行。本文主要采用实证分析的方法,在阐述审计质量控制内涵的基础之上,选取Y会计师事务所作为案例研究对象,了解该事务所在审计质量控制的现状。分别从业务承接和客户保持、业务执行、监控等方面分解其审计质量的控制过程,并从中发现问题与不足,利用BSC原理构建审计质量控制指标体系,并应用AHP法对影响审计质量的关键指标进行定量的分析,促进审计质量目标从战略到执行的有效对接,以达到实时监控、持续改进的目的,提高事务所审计管理质量。
[Abstract]:As the ancients said: those who do not seek the whole world do not seek for a moment; those who do not seek the whole world do not seek a territory. Since mid-2007, the Annotation Association proposed to promote the firm to become bigger and stronger, whether it is the tax department, the firm or the business organization, are constantly working hard. To be large means to be large, to be strong, and to be capable. However, whether it is bigger or stronger, to improve the audit quality is not only the need of development, but also the need of becoming bigger and stronger. In recent years, accounting firms have been exposed that audit quality control is not strict cases are everywhere, many firms only pay attention to economic interests, pay attention to workload, but ignore the importance of audit quality control, pay attention to efficiency but not quality. Therefore, it is imperative to build a scientific and reasonable control system for the audit quality of the firm. This paper mainly adopts the method of empirical analysis, on the basis of expounding the connotation of audit quality control, selects Y accounting firm as the case study object to understand the current situation of audit quality control of this firm. It decomposes the control process of audit quality from the aspects of business undertaking and customer maintenance, business execution, monitoring and so on, and finds out the problems and shortcomings, and constructs the audit quality control index system by using BSC principle. The AHP method is used to quantitatively analyze the key indicators that affect the audit quality, to promote the effective docking of audit quality objectives from strategy to execution, to achieve the purpose of real-time monitoring and continuous improvement, and to improve the audit management quality of the firms.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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