风险导向下审计项目质量监控研究

发布时间：2018-06-06 17:58

本文选题：审计质量监控 + 风险导向模式　；参考：《武汉理工大学》2007年硕士论文

【摘要】： 审计质量是会计师事务所求生存、谋发展、创声誉的保证线，也是注册会计师行业生存和发展的生命线。对会计师事务所具体审计项目质量进行有效监控，不仅是强化其内部管理，提升事务所整体执业水平的重要内容，对于促进资本市场的健康发展也具有十分重要的现实意义。2006年初财政部发布了48项修订的或新增的审计准则，在新执业准则体系的基础上，研究如何提高审计项目质量并对其进行实时监控，不但具有理论上的价值，对会计师事务所的审计实践也具有指导作用。在回顾了审计质量研究发展历程的基础上，依托风险导向审计理论及审计质量监控理论，将现代项目质量管理及风险管理的思想融入到审计项目质量监控体系的构建中。文章首先对审计质量控制理论、风险导向审计理论及现代项目管理理论进行了分析和探讨。提出建立风险导向下审计项目质量监控体系的核心就是对影响审计项目质量的诸多因素进行有效控制，充分利用有利因素，克服被动因素，或化被动为主动因素，来提高审计工作质量。其次，文章对我国审计质量现状进行了揭示和剖析，展示出审计项目质量监控中的问题。为解决上述问题，论文借鉴了现代项目管理的程序来构建审计项目质量监控体系并将其实际应用于会计师事务所审计项目质量的监控。论文所构建的审计项目质量监控体系，，在改良后的风险导向审计模式的基础上通过对审计项目环境(包括被审计单位内部控制环境)风险的识别最终达到评估重大错报风险的目标；通过对事务所全面质量控制风险的识别最终达到控制检查风险的目标；通过对审计预警信息的分析达到评估及控制特定项目审计风险的目标。最后，将所设计的风险导向下审计项目质量监控体系运用于会计师事务所的审计项目并进行了运行效果分析。在新审计准则体系下，文章借鉴项目管理的思想，通过对审计风险的分析建立起了一套会计师事务所审计项目质量监控体系。从会计师事务所将设计的监控体系运用于具体审计项目的结果上看，该体系在实践中能有效地把握被审计单位发生舞弊及错误的可能性，说明该体系具有较强的可行性，能最终实现提高审计项目质量的目的。
[Abstract]:Audit quality is not only the guarantee line for accounting firms to survive, seek development and create reputation, but also the lifeline for the survival and development of CPA profession. Effective monitoring of the quality of specific audit projects of accounting firms is not only an important part of strengthening their internal management and improving the overall practice level of the firms, It is also of great practical significance to promote the healthy development of the capital market. At the beginning of 2006, the Ministry of Finance issued 48 revised or new auditing standards, which are based on the new practice standards system. The research on how to improve the quality of audit projects and monitor them in real time is not only of theoretical value, but also of guiding effect to the audit practice of accounting firms. Based on the risk-based audit theory and audit quality monitoring theory, the modern project quality management and risk management ideas are integrated into the construction of audit project quality monitoring system. Firstly, this paper analyzes and discusses the audit quality control theory, the risk-oriented audit theory and the modern project management theory. It is proposed that the core of establishing the quality monitoring system of audit projects under risk guidance is to effectively control many factors that affect the quality of audit projects, make full use of favorable factors, overcome passive factors, or turn passivity into active factors. To improve the quality of audit work. Secondly, the article reveals and analyzes the present situation of audit quality in China, and shows the problems in quality control of audit projects. In order to solve the above problems, this paper draws lessons from the modern project management program to construct the audit project quality monitoring system and applies it to the audit project quality monitoring of accounting firms. The quality control system of audit project is constructed in this paper. On the basis of the improved risk-oriented audit model, the risk identification of the audit project environment (including the internal control environment of the audited unit) finally achieves the goal of assessing the risk of material misstatement. Through the identification of the total quality control risk of the firm, the goal of controlling and checking the risk is finally achieved, and the objective of evaluating and controlling the audit risk of a specific project is achieved through the analysis of the audit warning information. Finally, the designed risk-oriented audit project quality control system is applied to the audit project of accounting firm and the running effect is analyzed. Under the new auditing standard system, the article uses the idea of project management for reference. Through the analysis of audit risk, a set of audit project quality control system of accounting firm is established. From the result of applying the control system designed by the accounting firm to the specific audit project, the system can effectively grasp the possibility of fraud and error in the audited unit in practice, which shows that the system has strong feasibility. Can finally achieve the purpose of improving the quality of audit projects.
【学位授予单位】：武汉理工大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22

【引证文献】