本文選題：審計(jì)質(zhì)量控制體系 + 灰色關(guān)聯(lián)度　； 參考：《蘭州理工大學(xué)》2012年碩士論文

【摘要】：近年來，我國注冊會(huì)計(jì)師行業(yè)得到了快速發(fā)展，注冊會(huì)計(jì)師身擔(dān)著鑒證會(huì)計(jì)信息，發(fā)表審計(jì)意見的責(zé)任與義務(wù)，，規(guī)范著資本市場的會(huì)計(jì)信息透明度，審計(jì)業(yè)務(wù)成為了市場經(jīng)濟(jì)機(jī)制下的重要組成部分，然而，隨著銀廣夏、科龍等重大審計(jì)失敗案例的出現(xiàn)，審計(jì)質(zhì)量到了空前的質(zhì)疑，審計(jì)質(zhì)量控制體系被更多的提上了制度和研究的日程中。因此，如何規(guī)范會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量，建立有效的審計(jì)質(zhì)量控制體系成為我國審計(jì)市場中迫切需要解決的問題。 本文在學(xué)者們研究成果的基礎(chǔ)上，以會(huì)計(jì)師事務(wù)所為對(duì)象，對(duì)會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系進(jìn)行探討：首先，根據(jù)廣義的審計(jì)質(zhì)量控制體系，將審計(jì)置于環(huán)境因素、監(jiān)管因素和會(huì)計(jì)師事務(wù)所審計(jì)主體因素的共同作用中，對(duì)審計(jì)質(zhì)量控制失效因素進(jìn)行這三方面的分析，選出本文的立足點(diǎn)，建立狹義的審計(jì)質(zhì)量控制模式，即從會(huì)計(jì)師事務(wù)所審計(jì)主體因素方面進(jìn)行審計(jì)質(zhì)量控制；其次，根據(jù)監(jiān)管機(jī)構(gòu)對(duì)我國會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的檢查結(jié)果入手，以證監(jiān)會(huì)2002-2011年對(duì)審計(jì)質(zhì)量監(jiān)控的結(jié)果為數(shù)據(jù)，具體審計(jì)流程、注冊會(huì)計(jì)師專業(yè)勝任能力、注冊會(huì)計(jì)師與被審計(jì)單位合謀三個(gè)方面為指標(biāo)，運(yùn)用灰色關(guān)聯(lián)度找出導(dǎo)致審計(jì)質(zhì)量控制失效的主體因素方面的最重要原因，并對(duì)結(jié)論進(jìn)行分析；再次，指出六西格瑪適用于審計(jì)質(zhì)量控制的優(yōu)勢，引入六西格瑪質(zhì)量控制方法，以過程控制原理為理論基礎(chǔ)，審計(jì)業(yè)務(wù)流程為主線，運(yùn)用六西格瑪質(zhì)量控制方法構(gòu)建會(huì)計(jì)師事務(wù)所六西格瑪質(zhì)量控制模式；最后對(duì)科龍案例進(jìn)行問題分析后，應(yīng)用六西格瑪質(zhì)量控制模式，進(jìn)行詳細(xì)對(duì)比說明，以論證會(huì)計(jì)師事務(wù)所六西格瑪審計(jì)質(zhì)量控制模式的有效性。
[Abstract]:In recent years, the CPA industry in our country has been developing rapidly. The CPA bears the responsibility and obligation of authenticating accounting information, issuing audit opinions, and standardizing the transparency of accounting information in the capital market. Audit business has become an important part of the market economy mechanism. However, with the emergence of major audit failure cases, such as Yin Guangxia and Kelon, the audit quality has been questioned to an unprecedented extent. Audit quality control system is more put on the system and research agenda. Therefore, how to standardize the audit quality of accounting firms and establish an effective audit quality control system has become an urgent problem to be solved in the audit market of our country. Based on the research results of scholars, this paper discusses the audit quality control system of accounting firms. Firstly, according to the generalized audit quality control system, audit is put into environmental factors. In the joint action of supervision factors and audit subject factors of accounting firms, this paper analyzes the failure factors of audit quality control in these three aspects, selects the foothold of this article, and establishes a narrow audit quality control mode. That is to say, the audit quality control is carried out from the audit subject factors of accounting firms. Secondly, according to the results of the supervision and control of the audit quality of China's accounting firms, the results of the supervision and control of audit quality from 2002 to 2011 by the CSRC are taken as the data. Specific audit process, professional competence of certified public accountants, collusion of certified public accountants and audited units as indicators, grey correlation is used to find out the most important reasons for the failure of audit quality control. Thirdly, it points out that six Sigma is suitable for audit quality control, and introduces six Sigma quality control method, based on the theory of process control, audit business process as the main line. The six sigma quality control method is used to construct the six sigma quality control mode of accounting firm. Finally, after the problem analysis of Kelon case, the six sigma quality control mode is applied to explain in detail. To demonstrate the effectiveness of six Sigma audit quality control model.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F239.4

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