中国石油企业内部审计质量控制系统研究
发布时间：2019-04-10 17:49
【摘要】： 审计质量是审计工作的生命,它决定着审计工作的兴衰成败和审计部门的生存与发展。如何保证石油企业审计工作质量呢?笔者认为,对审计工作质量进行控制是有效措施之一,而且是提高审计质量的必要条件,规避审计风险的可靠保证。随着我国经济的不断发展,对审计工作质量的要求越来越高。不断增强广大审计人员的质量意识,进而加强审计质量控制,达到提高审计质量的目的,这无疑对石油企业审计工作具有重要意义。本文从审计质量的控制出发,联系中国石油企业当前审计工作的实际,对内部审计质量控制的基本涵义、必要性、目的与意义、内容、标准以及当前内部审计质量控制存在的问题、进行了详细阐述,在此基础上,笔者提出了深化内部审计的全员质量意识、加强内部审计质量控制体系的制度建设、加强内部审计质量控制的全过程管理、提高内部审计质量控制的技术支撑水平等四个方面的对策,期望能够切实应用到实践中去,有效解决中国石油企业内部审计目前的差距和不足,更好地推动内部审计质量控制的良性发展。
[Abstract]:Audit quality is the life of audit work, it determines the success or failure of audit work and the survival and development of audit department. How to ensure the quality of audit work in petroleum enterprises? The author thinks that the control of audit work quality is one of the effective measures, and it is the necessary condition of improving audit quality and the reliable guarantee to avoid audit risk. With the continuous development of China's economy, the quality of audit work is more and more demanding. It is of great significance to enhance the quality consciousness of the auditors, and then strengthen the audit quality control to improve the quality of the audit, which is undoubtedly of great significance to the audit work of the petroleum enterprises. Starting from the control of audit quality, this paper discusses the basic meaning, necessity, purpose, meaning and content of internal audit quality control in the light of the reality of the current audit work in China's petroleum enterprises. The standard and the existing problems of internal audit quality control are expounded in detail. On this basis, the author puts forward the idea of deepening the quality consciousness of internal audit staff and strengthening the system construction of internal audit quality control system. The countermeasures of strengthening the whole process management of internal audit quality control and improving the technical support level of internal audit quality control are expected to be applied to practice. It can effectively solve the gap and deficiency of internal audit of Chinese petroleum enterprises and promote the benign development of internal audit quality control.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F426.22
本文编号：2456002
[Abstract]:Audit quality is the life of audit work, it determines the success or failure of audit work and the survival and development of audit department. How to ensure the quality of audit work in petroleum enterprises? The author thinks that the control of audit work quality is one of the effective measures, and it is the necessary condition of improving audit quality and the reliable guarantee to avoid audit risk. With the continuous development of China's economy, the quality of audit work is more and more demanding. It is of great significance to enhance the quality consciousness of the auditors, and then strengthen the audit quality control to improve the quality of the audit, which is undoubtedly of great significance to the audit work of the petroleum enterprises. Starting from the control of audit quality, this paper discusses the basic meaning, necessity, purpose, meaning and content of internal audit quality control in the light of the reality of the current audit work in China's petroleum enterprises. The standard and the existing problems of internal audit quality control are expounded in detail. On this basis, the author puts forward the idea of deepening the quality consciousness of internal audit staff and strengthening the system construction of internal audit quality control system. The countermeasures of strengthening the whole process management of internal audit quality control and improving the technical support level of internal audit quality control are expected to be applied to practice. It can effectively solve the gap and deficiency of internal audit of Chinese petroleum enterprises and promote the benign development of internal audit quality control.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.45;F426.22
【引证文献】
相关硕士学位论文 前1条
1 陈彦芳;非营利组织内部审计质量控制研究[D];兰州商学院;2012年
，本文编号：2456002
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