本文選題：雙審制 + 協(xié)作審計(jì)　； 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：近些年來(lái),會(huì)計(jì)造假、財(cái)務(wù)欺詐等問(wèn)題頻繁曝光,陸續(xù)發(fā)生了許多失敗的審計(jì)案例。從這些案例中可以看出,企業(yè)內(nèi)部審計(jì)部門的獨(dú)立性較差,內(nèi)部審計(jì)人員容易產(chǎn)生道德風(fēng)險(xiǎn),影響其職業(yè)道德和專業(yè)發(fā)揮�；谶@樣的原因,內(nèi)部審計(jì)質(zhì)量控制狀況也逐漸受到了人們更高的關(guān)注度,人們也對(duì)其提出了更多的要求。其中有人提出,作為企業(yè)治理的四大基石之二的外部審計(jì)和內(nèi)部審計(jì),可以通過(guò)協(xié)作來(lái)彌補(bǔ)內(nèi)部審計(jì)的缺陷,提高內(nèi)部審計(jì)質(zhì)量控制狀況�！吨袊�(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則》第1411號(hào)、《中國(guó)內(nèi)部審計(jì)準(zhǔn)則》第2303號(hào)等相關(guān)法規(guī)中,都強(qiáng)調(diào)了內(nèi)部審計(jì)和外部審計(jì)相互之間良好合作關(guān)系的重要性。其中,我國(guó)審計(jì)準(zhǔn)則明確提出:“有效的內(nèi)部審計(jì)通常有助于注冊(cè)會(huì)計(jì)師修改審計(jì)程序的性質(zhì)和時(shí)間,并縮小實(shí)施外部審計(jì)程序的范圍”。同時(shí),也對(duì)內(nèi)外部審計(jì)應(yīng)如何合作和利用對(duì)方工作結(jié)果提供了規(guī)范化指導(dǎo)。基于此,內(nèi)外部審計(jì)協(xié)作機(jī)制(即“雙審制”模式)會(huì)對(duì)內(nèi)部審計(jì)質(zhì)量控制產(chǎn)生怎樣的影響,如何通過(guò)優(yōu)化“雙審制”內(nèi)容來(lái)提高內(nèi)部審計(jì)質(zhì)量控制水平,成為本文研究的重點(diǎn)。本文以國(guó)內(nèi)外“雙審制”和內(nèi)部審計(jì)質(zhì)量的研究背景、研究現(xiàn)狀為切入點(diǎn),結(jié)合委托代理理論、計(jì)劃循環(huán)法則、內(nèi)部控制理論(1),和A企業(yè)相關(guān)內(nèi)部審計(jì)數(shù)據(jù)(2),對(duì)A企業(yè)的內(nèi)部審計(jì)質(zhì)量控制問(wèn)題進(jìn)行了系統(tǒng)的探討,從協(xié)作機(jī)制、法制體系、責(zé)任歸屬、組織結(jié)構(gòu)、后續(xù)整改五大控制體系出發(fā),介紹了A企業(yè)的內(nèi)部審計(jì)質(zhì)量控制的現(xiàn)狀及其主要問(wèn)題。其中,主要問(wèn)題在于企業(yè)“雙審制”協(xié)作機(jī)制不完善、“雙審制”制度體系不健全、內(nèi)部審計(jì)后續(xù)整改力度不足等。最后,針對(duì)A企業(yè)內(nèi)部審計(jì)質(zhì)量控制出現(xiàn)的問(wèn)題,主要對(duì)其“雙審制”協(xié)作機(jī)制和“雙審制”制度體系進(jìn)行優(yōu)化,并提出了其他詳細(xì)的解決措施,以達(dá)到控制企業(yè)風(fēng)險(xiǎn),增強(qiáng)內(nèi)部審計(jì)質(zhì)量及其控制水平,實(shí)現(xiàn)內(nèi)部審計(jì)提質(zhì)增效,以及推動(dòng)“雙審制”協(xié)作審計(jì)發(fā)展的目標(biāo)。
[Abstract]:In recent years, accounting fraud, financial fraud and other problems have been exposed frequently, and many failed audit cases have occurred one after another. From these cases, it can be seen that the independence of internal audit departments is poor, and internal auditors are prone to moral hazard, affecting their professional ethics and professional play. For this reason, internal audit quality control has gradually been paid more attention to, people also put forward more demands on it. Some of them suggest that external audit and internal audit, which are two of the four cornerstones of corporate governance, can make up for the deficiencies of internal audit through cooperation. Improving the quality control of internal audit. In the relevant laws and regulations such as "China Certified Public Accountants auditing Standard No. 1411" and "China Internal Audit Standard No. 2303", the importance of good cooperative relationship between internal audit and external audit is emphasized. Among them, the audit standard of our country puts forward clearly: "effective internal audit usually helps CPA to modify the nature and time of audit procedure, and to narrow the scope of implementing external audit procedure". At the same time, it also provides standardized guidance on how to cooperate and utilize the work results of internal and external audit. Based on this, the internal and external audit cooperation mechanism (i.e. "double audit system" mode) will have how to influence the internal audit quality control, how to improve the internal audit quality control level by optimizing the "double audit system" content. It has become the focus of this paper. Based on the research background of "double audit system" and the quality of internal audit at home and abroad, this paper takes the current research situation as the breakthrough point, combines the principal-agent theory, the planning cycle rule, The internal control theory and the internal audit data of A enterprise are discussed systematically, from the cooperation mechanism, the legal system, the responsibility attribution, the organization structure, the internal audit quality control of A enterprise. This paper introduces the present situation and main problems of internal audit quality control in A enterprise. Among them, the main problems are that the cooperation mechanism of "double audit system" is not perfect, the system system of "double audit system" is not perfect, and the follow-up rectification of internal audit is insufficient. Finally, aiming at the problems of internal audit quality control in enterprise A, this paper mainly optimizes the cooperation mechanism and system system of "double audit system", and puts forward other detailed solutions to control the risk of enterprise. Enhance the internal audit quality and its control level, realize the internal audit quality and efficiency, and promote the development of "double audit system" collaborative audit.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.45;F426.48

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