基于声誉风险管理的L会计师事务所审计质量控制研究

发布时间：2018-08-24 18:36

【摘要】：我国审计行业的快速发展带来了例如审计质量较低、审计声誉受损等问题。如果能够建立合理优化的一个基于声誉风险管理的会计师事务所审计质量控制体系同时针对审计质量及审计声誉的问题,那么这将对会计师事务所乃至整个审计市场重获专业性的信任。本文首先回顾相关研究的文献综述与理论基础。从声誉风险与声誉风险管理、审计失败与审计声誉、审计质量控制三个方面回顾,对相关文献研究成果进行综述,并对论文涉及到这三个方面的理论进行阐述,以此奠定下文坚实的理论基础。其次,对L会计师事务所的审计失败案例进行总结,分析L会计师事务所审计质量控制体系。通过对L会计师事务所审计失败案例的汇总回顾,将审计失败成因分为来自审计外部因素和来自审计内部因素,从审计环境、客户行为、社会公众舆论,再到审计人员和会计师事务所内部各环节对其审计失败的成因进行分析。结合L会计师事务所行政处罚实例着重剖析L会计师事务所审计质量控制存在的缺陷,通过L会计师事务所的审计质量现状得出审计质量和审计声誉相互作用,引出建立审计声誉风险管理下的会计师事务所审计质量控制体系的必要性。再次,优化设计基于声誉风险管理的L会计师事务所审计质量控制体系。在构建声誉风险管理下的会计师事务所审计质量控制体系时,参照风险管理的流程,将“识别—评估—预警—应对”等环节植入声誉风险管理机制,在该机制下遵循有效性、系统性、针对性等原则对L会计师事务所审计质量控制体系进行优化设计。具体而言,通过本文的研究方案,认为重点应当从组织结构、责任考核、信息传递、人才培训及业务流程五个方面进行优化。同时,结合审计失败成因提出五点实施保障,确保审计声誉风险管理机制下的审计质量控制体系达到防范审计失败,维护审计声誉的作用。最后为研究结论与展望。通过对L事务所审计失败的成因分析,认为在审计的各环节不论是内部还是外部都存在着声誉风险;同时审计质量和审计声誉存在相互作用,因此建立审计声誉风险管理下的会计师事务所审计质量控制体系是必要的。通过本文的探讨,希望未来的研究能进一步扩大广度和深度,面向更多的审计市场参与者,共同维护审计质量和行业声誉。
[Abstract]:The rapid development of audit industry in China has brought problems such as low audit quality and damaged audit reputation. If a reasonably optimized audit quality control system based on reputation risk management can be established, the audit quality control system of accounting firms can be aimed at the problems of audit quality and audit reputation at the same time. So this will be the accounting firm and even the entire audit market to regain professional trust. This paper first reviews the literature review and theoretical basis of related studies. This paper reviews the three aspects of reputation risk and reputation risk management, audit failure and audit reputation, audit quality control, summarizes the related literature research results, and expounds the theories of these three aspects. To lay a solid theoretical foundation below. Secondly, the audit failure cases of L accounting firm are summarized, and the audit quality control system of L accounting firm is analyzed. By reviewing the audit failure cases of L accounting firm, the causes of audit failure are divided into external audit factors and internal audit factors, from the audit environment, customer behavior, public opinion, Then it analyzes the causes of audit failure of auditors and accounting firms. Combined with the administrative punishment of L accounting firm, the defects of audit quality control in L accounting firm are analyzed emphatically, and the interaction between audit quality and audit reputation is obtained through the audit quality status of L accounting firm. The necessity of establishing audit quality control system of accounting firm under audit reputation risk management is introduced. Thirdly, the audit quality control system of L accounting firm based on reputation risk management is optimized. In constructing the audit quality control system of accounting firms under reputation risk management, referring to the process of risk management, the "identification-assessment-forewarning-response" link is implanted into the reputation risk management mechanism, and the effectiveness of the mechanism is followed. Systematic, pertinence and so on principle carries on the optimization design to the L accounting firm audit quality control system. In particular, through the research scheme of this paper, the author thinks that the key points should be optimized from five aspects: organizational structure, responsibility assessment, information transmission, personnel training and business process. At the same time, combining with the causes of audit failure, this paper puts forward five implementation guarantees to ensure that the audit quality control system under the audit reputation risk management mechanism can prevent the audit failure and maintain the audit reputation. The last part is the conclusion and prospect of the research. Based on the analysis of the causes of audit failure of L firm, it is concluded that there are reputation risks in all aspects of audit, both internal and external, and that audit quality and audit reputation interact with each other. Therefore, it is necessary to establish audit quality control system under audit reputation risk management. Through the discussion of this paper, we hope that the future research can further expand the scope and depth of the audit market for more participants, together to maintain audit quality and industry reputation.
【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】：F239.4

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