RH会计师事务所审计收费问题研究
发布时间：2019-03-16 17:26
【摘要】：伴随着我国审计市场的不断发展壮大,审计行业亦日渐成熟,与之而来的是国外会计师事务所进驻我国审计市场,再加上国内事务所数量有增无减的现状,造成了注册会计师审计行业内的竞争愈加猛烈,各种收费问题层出不穷。审计行业中现有收费偏低、收费混乱现象,不仅会严重影响事务所的审计质量,还会影响该行业的发展。RH会计师事务所是我国数一数二的大所,虽然完成了改制,取得一定成果但仍然存在审计收费偏低、收费混乱、审计收费信息披露不规范等一系列问题。RH会计师事务所要想在激烈的行业竞争中立于不败之地,那么解决现存收费难题,对RH会计师事务所来说至关重要。本文将运用案例分析的研究方法,以RH事务所作为研究对象,分析其审计收费现状,找出RH事务所现存收费问题,如收费偏低,审计质量难以保证;缺少统一的审计收费标准,审计收费混乱;审计收费忽高忽低,事务所业绩难以保证;收费信息披露不规范,市场监督难以实施。之后针对RH事务所现存问题找到相关解决建议:扩大规模,提高执业能力,提升RH会计师事务所的核心竞争力;拓宽业务范围,扩大客户群;注重注册会计师自身职业能力的提高;成立审计收费部门,全面管控审计收费问题;强化审计收费信息披露制度,完善自我约束。
[Abstract]:With the continuous development of the audit market in China, the audit industry is becoming more and more mature, and foreign accounting firms are entering the audit market in our country. In addition, the number of domestic audit firms is increasing unabated. The competition in CPA audit industry is becoming more and more fierce, and all kinds of charge problems emerge one after another. The low fees and confusion in the audit industry will not only seriously affect the audit quality of the firm, but also affect the development of the industry. RH accounting firm is one of the largest firms in China, although the restructuring has been completed. Some achievements have been achieved but there are still a series of problems such as low audit fees, confusion of fees, irregular disclosure of audit fees information, and so on. If RH accounting firms want to be invincible in the fierce competition in the industry, then solve the existing fee problems. This is crucial for RH accounting firms. This article will use the case analysis research method, take the RH firm as the research object, analyzes its audit charge present situation, finds out the RH firm existing charge question, such as the low charge, the audit quality is difficult to guarantee; In the absence of a uniform standard of audit fees, audit fees are confused; audit fees are high and low, and firm performance is difficult to guarantee; the disclosure of fee information is not standardized, and market supervision is difficult to implement. Then to solve the existing problems of RH firm: expand the scale, improve the ability to practice, enhance the core competitiveness of RH accounting firm, broaden the scope of business, expand the customer base; We should pay more attention to the improvement of CPA's professional ability, set up audit fee department, control audit fees in an all-round way, strengthen the disclosure system of audit fees information, and perfect self-restraint.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
本文编号：2441816
[Abstract]:With the continuous development of the audit market in China, the audit industry is becoming more and more mature, and foreign accounting firms are entering the audit market in our country. In addition, the number of domestic audit firms is increasing unabated. The competition in CPA audit industry is becoming more and more fierce, and all kinds of charge problems emerge one after another. The low fees and confusion in the audit industry will not only seriously affect the audit quality of the firm, but also affect the development of the industry. RH accounting firm is one of the largest firms in China, although the restructuring has been completed. Some achievements have been achieved but there are still a series of problems such as low audit fees, confusion of fees, irregular disclosure of audit fees information, and so on. If RH accounting firms want to be invincible in the fierce competition in the industry, then solve the existing fee problems. This is crucial for RH accounting firms. This article will use the case analysis research method, take the RH firm as the research object, analyzes its audit charge present situation, finds out the RH firm existing charge question, such as the low charge, the audit quality is difficult to guarantee; In the absence of a uniform standard of audit fees, audit fees are confused; audit fees are high and low, and firm performance is difficult to guarantee; the disclosure of fee information is not standardized, and market supervision is difficult to implement. Then to solve the existing problems of RH firm: expand the scale, improve the ability to practice, enhance the core competitiveness of RH accounting firm, broaden the scope of business, expand the customer base; We should pay more attention to the improvement of CPA's professional ability, set up audit fee department, control audit fees in an all-round way, strengthen the disclosure system of audit fees information, and perfect self-restraint.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4
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