我国审计质量管理实施ISO9000标准研究
发布时间：2018-07-30 06:35
【摘要】： 如何提高审计质量,防范审计风险,不仅是审计实践面临的紧迫问题,也是审计理论研究的一个重要课题。论文以审计质量为研究对象,采用规范分析和实证分析相结合的方法,从质量这一最基本概念入手,探讨了审计质量的基本涵义和特征,分析了审计质量管理的基本要求。认为审计质量作为质量的一种,既有一般产品和服务质量的共同特征,也有其自身的特殊规定性;审计质量的优劣,根源在于系统的整体性能,取决于审计机关全员、全过程及其各环节相互融通与耦合的质量;审计质量管理的要求是由审计质量本身的性质决定的,审计质量本身所具有的综合性、相对可控性和主观性等特征,决定了审计质量管理必须是系统的、全面的、可控的、适用的和开放的。在此基础上,论文结合对ISO9000标准基本理论的分析,重点研究了审计机关引入ISO9000标准的必要性和可行性,认为ISO9000标准不仅反映了审计质量的本质特性,而且体现了审计质量管理的基本要求,其蕴涵的管理原理和方法对审计管理同样适用。基于以上认识,论文从体系内容和技术方法等方面,提出了建立审计质量管理体系的基本框架,并以审计署成都特派办引入ISO9000标准为实证对象,进一步论证了ISO9000标准对审计机关的适宜性及可行性。
[Abstract]:How to improve audit quality and prevent audit risk is not only an urgent problem in audit practice, but also an important subject of audit theory research. This paper takes audit quality as the research object, adopts the method of combining normative analysis and empirical analysis, starting with the most basic concept of quality, discusses the basic meaning and characteristics of audit quality, and analyzes the basic requirements of audit quality management. As a kind of quality, audit quality has the common characteristics of general products and service quality, and also has its own special stipulation, and the quality of audit quality is rooted in the overall performance of the system and depends on the whole staff of the audit institution. The requirements of audit quality management are determined by the nature of audit quality itself, and the audit quality itself has the characteristics of comprehensiveness, relative controllability and subjectivity. The audit quality management must be systematic, comprehensive, controllable, applicable and open. On this basis, this paper analyzes the basic theory of ISO9000 standard, and focuses on the necessity and feasibility of introducing ISO9000 standard into audit institutions. It is concluded that ISO9000 standard not only reflects the essential characteristics of audit quality. Moreover, it embodies the basic requirements of audit quality management, and the management principles and methods contained in it are also applicable to audit management. Based on the above understanding, the paper puts forward the basic framework of establishing the audit quality management system from the aspects of system content and technical methods, and takes the introduction of ISO9000 standard by Chengdu Special Office of Audit Office as the empirical object. Furthermore, the suitability and feasibility of ISO9000 standard for audit institutions are demonstrated.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22;F203
本文编号：2154135
[Abstract]:How to improve audit quality and prevent audit risk is not only an urgent problem in audit practice, but also an important subject of audit theory research. This paper takes audit quality as the research object, adopts the method of combining normative analysis and empirical analysis, starting with the most basic concept of quality, discusses the basic meaning and characteristics of audit quality, and analyzes the basic requirements of audit quality management. As a kind of quality, audit quality has the common characteristics of general products and service quality, and also has its own special stipulation, and the quality of audit quality is rooted in the overall performance of the system and depends on the whole staff of the audit institution. The requirements of audit quality management are determined by the nature of audit quality itself, and the audit quality itself has the characteristics of comprehensiveness, relative controllability and subjectivity. The audit quality management must be systematic, comprehensive, controllable, applicable and open. On this basis, this paper analyzes the basic theory of ISO9000 standard, and focuses on the necessity and feasibility of introducing ISO9000 standard into audit institutions. It is concluded that ISO9000 standard not only reflects the essential characteristics of audit quality. Moreover, it embodies the basic requirements of audit quality management, and the management principles and methods contained in it are also applicable to audit management. Based on the above understanding, the paper puts forward the basic framework of establishing the audit quality management system from the aspects of system content and technical methods, and takes the introduction of ISO9000 standard by Chengdu Special Office of Audit Office as the empirical object. Furthermore, the suitability and feasibility of ISO9000 standard for audit institutions are demonstrated.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.22;F203
【引证文献】
相关硕士学位论文 前1条
1 刘振亮;基于ISO9000标准哈尔滨市审计局审计质量管理研究[D];哈尔滨工程大学;2011年
，本文编号：2154135
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