全面质量管理视角下A会计师事务所审计质量控制研究

发布时间：2018-06-13 11:41

本文选题：全面质量管理 + 会计师事务所　；参考：《重庆理工大学》2017年硕士论文

【摘要】：现如今,世界资本市场不断的拓宽,我国的市场经济发展势头十分强劲,会计事务所的业务领域范围也随之上涨,社会大众在注册会计师方面的审计期望值也越来越高。然而,出现了各种各样的财务造假案例,社会公众开始质疑注册会计师的公正性和客观性,以下是详细的表现:注册会计师审核计算之后的财务信息一旦被公开,就有很多财务分析师以及市场的探索者和新闻媒体等对财务信息进行剖析探索,这也表明社会公众并不信赖注册会计师的审计报告。在我国,注册会计师面临的诚信危机十分严重。要重新促使公众信任注册会计师行业,首先要做的就是提升会计师事务所审计的质量。这篇文章就是在我国会计师事务所行业的发展现实状况的基础之上,结合A会计师事务所的具体情况,从全面质量管理的角度出发,指出提升我国会计师事务所审计质量的有效举措。首先,这篇文章概述并剖析了审计质量和全面质量管理的有关理论,为文章的写作奠定了基石。之后剖析和探索了现如今我国会计师事务所行业发展的实际状况、审计质量控制的现实状况和全面质量管理的现实状况,对本文的写作有重要意义。其次,这篇文章在理论和现实的基础之上,剖析了会计师事务所行业全面质量管理一审计质量提升的关联和作用机理,寻找了全面质量管理在审计质量上作用的理论参照。最后,结合之前的剖析探索,从全面质量管理的几点关键因素上指出了提升会计师事务所审计质量的举措。同时结合了A会计师事务所的案例,解释了我国会计师事务所是怎样从全面质量管理的角度来提高审计质量的。这篇文章的思路是在学习了全面质量管理和审计质量等有关理论的基础之上,根据我国会计师事务所的详细状况指出的,有一定的理论性和实践意义。
[Abstract]:Nowadays, the world capital market continues to widen, the market economy of our country is developing very strongly, the scope of the accounting firm's business field is also rising, and the audit expectation of the public in the field of certified public accountant is higher and higher. However, there have been various cases of financial fraud, and the public has begun to question the impartiality and objectivity of certified public accountants. Here is the detailed performance: once the financial information of the certified public accountant after the audit and calculation is made public, There are many financial analysts, market explorers and news media to analyze and explore financial information, which also shows that the public does not trust CPA audit reports. In our country, CPA is faced with a serious crisis of integrity. To promote public trust in CPA industry, the first thing to do is to improve the audit quality of accounting firms. This article is based on the reality of the development of the accounting firm industry in China, combined with the specific situation of accounting firm A, from the perspective of total quality management. The effective measures to improve the audit quality of accounting firms in China are pointed out. Firstly, this paper summarizes and analyzes the theory of audit quality and total quality management, which lays the foundation for the writing of the article. After that, it analyzes and explores the actual situation of the development of accounting firms in China, the reality of audit quality control and the reality of total quality management, which is of great significance to the writing of this paper. Secondly, on the basis of theory and reality, this paper analyzes the relationship and mechanism of audit quality improvement in accounting firm industry, and finds the theoretical reference of total quality management on audit quality. Finally, combined with the previous analysis and exploration, this paper points out the measures to improve the audit quality of accounting firms from several key factors of total quality management. At the same time, combined with the case of accounting firm A, it explains how accounting firms in our country improve the audit quality from the perspective of total quality management. The idea of this paper is based on the study of the theory of total quality management and audit quality, and points out that it is of theoretical and practical significance according to the detailed situation of accounting firms in China.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4

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