中央企业审计招标和审计师轮换研究——基于一项调查问卷的分析

发布时间：2018-06-12 02:26

本文选题：审计招标 + 事务所轮换　；参考：《审计研究》2009年01期

【摘要】：为提高中央企业财务信息质量,国资委对中央企业年度财务决算实行统一委托审计。统一委托审计的重要内容包括通过招标方式选拔审计师,并要求央企定期轮换事务所。本文通过调查问卷的方式研究了中央企业审计招标和事务所轮换的问题。通过对调查结果的分析,我们认为,要切实提高审计质量,在探求有效的事务所聘任模式的同时,还必须采取措施解决影响审计质量的根本问题。
[Abstract]:In order to improve the quality of financial information of central enterprises, SASAC carries out unified entrustment audit to the annual financial accounts of central enterprises. The important contents of unified entrustment audit include the selection of auditors through bidding and the requirement of regular rotation of firms by central enterprises. This paper studies the central enterprise audit bidding and firm rotation by questionnaire. Through the analysis of the investigation results, we think that in order to improve the audit quality, we must take measures to solve the fundamental problems that affect the audit quality while exploring the effective employment mode of the firm.
【作者单位】：北京服装学院;北京国家会计学院;
【分类号】：F239.6

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