【摘要】：目前,我國市場經(jīng)濟(jì)正處于快速發(fā)展階段,會(huì)計(jì)師事務(wù)所的數(shù)量逐年增加,競爭也隨之加劇。在此背景下,許多會(huì)計(jì)師事務(wù)所正在努力對自身進(jìn)行優(yōu)化和改革,以尋求更好的發(fā)展。在會(huì)計(jì)師事務(wù)所蓬勃發(fā)展的同時(shí),一些問題也逐漸暴露出來。比如會(huì)計(jì)師事務(wù)所管理松弛、行業(yè)間惡性競爭、審計(jì)人員職業(yè)道德水平不一、監(jiān)管意識(shí)薄弱等等。一些會(huì)計(jì)師事務(wù)所將注意力集中在業(yè)務(wù)量的增長以及經(jīng)濟(jì)利益的提升上,忽略了審計(jì)質(zhì)量控制的重要性,審計(jì)質(zhì)量也因此受到影響。審計(jì)結(jié)果會(huì)直接影響利益相關(guān)者的判斷與決策,審計(jì)質(zhì)量與審計(jì)結(jié)果息息相關(guān),因此審計(jì)質(zhì)量是社會(huì)公眾的關(guān)注重點(diǎn),對于會(huì)計(jì)師事務(wù)所的發(fā)展來說至關(guān)重要。會(huì)計(jì)師事務(wù)所應(yīng)當(dāng)在審計(jì)質(zhì)量控制上投入更多的精力,采取恰當(dāng)?shù)拇胧└纳谱陨淼膶徲?jì)質(zhì)量控制,從而提升審計(jì)質(zhì)量,為自身贏得良好的口碑,也對社會(huì)公眾負(fù)責(zé)任。關(guān)于ZS會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制的現(xiàn)狀,筆者通過查閱資料的方式獲得相關(guān)信息,以相關(guān)文獻(xiàn)的理論研究為基礎(chǔ),綜合自己的理解,提出其存在的問題,然后對問題背后深層次的原因進(jìn)行分析,進(jìn)而有針對性地提出改善措施。本文的主要內(nèi)容由五個(gè)部分構(gòu)成。第一部分,引言。這一部分先對本文的選題背景及意義進(jìn)行了介紹,然后對相關(guān)文獻(xiàn)進(jìn)行歸納和評述,最后介紹了本文的研究思路、研究方法和基本框架。第二部分,會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制理論概述。這一部分先介紹了審計(jì)質(zhì)量控制的相關(guān)概念,再從計(jì)劃、實(shí)施、報(bào)告三個(gè)方面對審計(jì)質(zhì)量控制的相關(guān)內(nèi)容進(jìn)行了描述,然后對審計(jì)質(zhì)量控制的影響因素進(jìn)行分析,包括行業(yè)競爭及收費(fèi)標(biāo)準(zhǔn)、會(huì)計(jì)師事務(wù)所的規(guī)模、審計(jì)人員的專業(yè)勝任能力及職業(yè)道德、審計(jì)任期、政府監(jiān)管與行業(yè)自律。第三部分,ZS會(huì)計(jì)師事務(wù)所及其審計(jì)質(zhì)量控制現(xiàn)狀介紹。這一部分先介紹了ZS會(huì)計(jì)師事務(wù)所的基本狀況,如業(yè)務(wù)范圍、組織架構(gòu)、股東情況、收入占比等,再從審計(jì)業(yè)務(wù)承接制度、審計(jì)計(jì)劃編制內(nèi)容、審計(jì)工作實(shí)施程序、審計(jì)報(bào)告簽發(fā)流程等幾個(gè)方面對其審計(jì)質(zhì)量控制的現(xiàn)狀進(jìn)行了概括。第四部分,ZS會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制存在的問題及原因分析。這一部分提出了ZS會(huì)計(jì)師事務(wù)所目前在審計(jì)質(zhì)量控制方面存在的問題,具體為業(yè)務(wù)承接制度不嚴(yán)謹(jǐn)、計(jì)劃涵蓋內(nèi)容隨意性大、必要審計(jì)程序被刪減、復(fù)核機(jī)制流于形式以及審計(jì)底稿記錄不充分。然后從行業(yè)競爭、人力資源管理、審計(jì)質(zhì)量與風(fēng)險(xiǎn)意識(shí)、審計(jì)人員的專業(yè)勝任能力和獨(dú)立性等五個(gè)方面對ZS會(huì)計(jì)師事務(wù)所存在問題的原因進(jìn)行了分析。第五部分,改善ZS會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制的措施。這一部分對ZS會(huì)計(jì)師事務(wù)所目前在審計(jì)質(zhì)量控制方面存在的問題提出了改進(jìn)意見,主要有提高自身競爭力、優(yōu)化人力資源管理體系、重視思想觀念培養(yǎng)、提高審計(jì)獨(dú)立性、加強(qiáng)業(yè)務(wù)承接與審計(jì)過程管理等措施。綜上所述,本文將ZS會(huì)計(jì)師事務(wù)所作為研究對象,通過分析其審計(jì)質(zhì)量控制現(xiàn)狀、存在的問題以及問題成因,就如何改善其審計(jì)質(zhì)量控制提出了一些對策,對進(jìn)一步推動(dòng)審計(jì)質(zhì)量控制的研究具有一定的學(xué)術(shù)價(jià)值,對改善我國會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制現(xiàn)狀具有一定的理論意義。
[Abstract]:At present, China's market economy is in a period of rapid development, the number of accounting firms is increasing year by year, and the competition is intensifying. Under this background, many accounting firms are striving to optimize and reform themselves in order to seek better development. For example, the management of accounting firms is lax, vicious competition among industries, the level of professional ethics of auditors is different, the awareness of supervision is weak and so on. The audit quality is closely related to the audit results. Therefore, the audit quality is the focus of the public, and it is very important for the development of accounting firms. Audit quality control, so as to improve the quality of audit, win a good reputation for themselves, but also responsible for the public. About the current situation of audit quality control of ZS accounting firms, the author obtained relevant information by means of consulting information, based on the theoretical research of relevant literature, comprehensive understanding of their own, put forward its existing problems, of course. The main content of this paper consists of five parts. The first part is the introduction. This part first introduces the background and significance of the topic, then summarizes and comments the relevant literature, and finally introduces the research ideas and research. This part first introduces the related concepts of audit quality control, then describes the related contents of audit quality control from three aspects of plan, implementation and report, and then analyzes the influencing factors of audit quality control, including line. Industry competition and fee standards, the size of accounting firms, auditors'professional competence and ethics, audit tenure, government supervision and industry self-discipline. Part III, ZS accounting firms and audit quality control status. This part first introduces the basic situation of ZS accounting firms, such as business scope, organizational framework. The paper summarizes the present situation of audit quality control from several aspects, such as audit business acceptance system, audit plan compilation content, audit work implementation procedure, audit report issuance process and so on. The fourth part, the problems and reasons of audit quality control in ZS accounting firms are analyzed. This paper points out the problems existing in the audit quality control of ZS accounting firms, such as the imprecise business acceptance system, the arbitrary content of the plan, the deletion of necessary audit procedures, the mere formality of the review mechanism and the insufficient record of audit manuscripts. The fifth part is the measures to improve the audit quality control of ZS accounting firms. This part puts forward some suggestions to improve the audit quality control of ZS accounting firms. To sum up, this paper takes ZS accounting firm as the research object, analyzes the present situation of audit quality control, the existing problems and the causes of the problems, and puts forward some suggestions on how to improve it. This paper puts forward some countermeasures to improve the audit quality control, which has certain academic value to further promote the research of audit quality control and has certain theoretical significance to improve the present situation of audit quality control in Chinese accounting firms.
【學(xué)位授予單位】：江西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F233;F239.4

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