本文選題：注冊(cè)會(huì)計(jì)師 + 審計(jì)質(zhì)量�。� 參考：《首都經(jīng)濟(jì)貿(mào)易大學(xué)》2005年碩士論文

【摘要】：迄今為止,國(guó)內(nèi)外眾多審計(jì)學(xué)者已對(duì)審計(jì)質(zhì)量問(wèn)題作了深入的研究,但大部分都側(cè)重于審計(jì)質(zhì)量控制方面。筆者認(rèn)為要有效解決審計(jì)質(zhì)量及其控制問(wèn)題首先必須解決審計(jì)質(zhì)量衡量標(biāo)準(zhǔn)的建立問(wèn)題。本文在參考了大量國(guó)內(nèi)外相關(guān)理論研究的基礎(chǔ)上,分析了審計(jì)質(zhì)量低下的理論成因,提出了設(shè)計(jì)審計(jì)質(zhì)量評(píng)價(jià)體系的原則,并以西蒙的“有限理性”理論作為指標(biāo)體系構(gòu)建的理論基礎(chǔ),把審計(jì)質(zhì)量分為會(huì)計(jì)師事務(wù)所全面審計(jì)質(zhì)量和單個(gè)項(xiàng)目審計(jì)質(zhì)量。從會(huì)計(jì)師事務(wù)所全面審計(jì)質(zhì)量層面設(shè)置了六個(gè)評(píng)價(jià)審計(jì)結(jié)果的指標(biāo)和十三個(gè)評(píng)價(jià)審計(jì)過(guò)程的指標(biāo);從審計(jì)項(xiàng)目層面設(shè)置了三個(gè)評(píng)價(jià)審計(jì)結(jié)果的指標(biāo)和十七個(gè)評(píng)價(jià)審計(jì)過(guò)程的指標(biāo)。通過(guò)定量和定性地評(píng)價(jià)審計(jì)質(zhì)量,對(duì)會(huì)計(jì)師事務(wù)所實(shí)行“星級(jí)管理”,給市場(chǎng)一個(gè)有關(guān)執(zhí)業(yè)質(zhì)量的信號(hào),促使會(huì)計(jì)師事務(wù)所加強(qiáng)自身服務(wù)質(zhì)量,為社會(huì)公眾提供高質(zhì)量的服務(wù)。最后,本文就獨(dú)立審計(jì)質(zhì)量評(píng)價(jià)指標(biāo)體系的應(yīng)用前景,包括評(píng)估主體、評(píng)估結(jié)果的應(yīng)用主體及相關(guān)配套措施發(fā)表一些看法。
[Abstract]:Up to now, many audit scholars at home and abroad have made in-depth research on audit quality, but most of them focus on audit quality control.The author thinks that in order to effectively solve the audit quality and its control problems, first of all, the establishment of audit quality measurement standards must be solved.On the basis of reference to a large number of relevant theoretical studies at home and abroad, this paper analyzes the theoretical causes of the low audit quality, and puts forward the principles of designing the audit quality evaluation system.Taking Simon's theory of "limited rationality" as the theoretical basis for the construction of the index system, the audit quality is divided into the overall audit quality of the accounting firm and the audit quality of a single project.From the overall audit quality level of accounting firms, it sets up six indicators of audit results and thirteen indicators of evaluation of audit process.Three indexes of audit results and seventeen indicators of audit process are set up from the level of audit project.By quantitatively and qualitatively evaluating the audit quality, implementing "star management" to the accounting firm, it can give the market a signal about the practice quality, urge the accounting firm to strengthen its own service quality and provide high quality service for the public.Finally, this paper gives some opinions on the application prospect of the independent audit quality evaluation index system, including the evaluation subject, the application subject of the evaluation result and the relevant supporting measures.
【學(xué)位授予單位】：首都經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2005
【分類號(hào)】：F239.4

【引證文獻(xiàn)】

相關(guān)期刊論文 前2條

1 伍玲;;智力資本視角下審計(jì)質(zhì)量影響因素研究[J];企業(yè)導(dǎo)報(bào);2010年24期

2 孫蕾;;建立會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量評(píng)價(jià)體系[J];知識(shí)經(jīng)濟(jì);2011年15期

相關(guān)碩士學(xué)位論文 前3條

1 荊淑彥;審計(jì)專業(yè)判斷研究[D];東北林業(yè)大學(xué);2006年

2 靖卓婭;獨(dú)立審計(jì)質(zhì)量評(píng)價(jià)指標(biāo)體系研究[D];哈爾濱工業(yè)大學(xué);2007年

3 賈俊萍;獨(dú)立審計(jì)質(zhì)量評(píng)價(jià)體系研究[D];山西財(cái)經(jīng)大學(xué);2006年

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本文編號(hào)：1763231