【摘要】： 經(jīng)濟(jì)發(fā)展的全球化大大加快了各類公司生產(chǎn)經(jīng)營的上規(guī)模、上檔次的步伐。受其影響,我國的注冊會計師行業(yè)經(jīng)過二十多年的恢復(fù)發(fā)展,已形成了一批頗具規(guī)模和實力的會計師事務(wù)所(以下簡稱事務(wù)所)。同時,實施規(guī)�；�(jīng)營的事務(wù)所又頻繁涉及審計失敗事件。事務(wù)所作為一個以提供審計服務(wù)為主要業(yè)務(wù)的經(jīng)濟(jì)主體,質(zhì)量是其生存和發(fā)展的基石。因此,規(guī)�；�(jīng)營導(dǎo)致我國事務(wù)所審計質(zhì)量控制弱化的問題應(yīng)引起理論界和實務(wù)界的格外關(guān)注。事務(wù)所在實施規(guī)�；�(jīng)營戰(zhàn)略的同時,如何加強審計質(zhì)量控制迫切需要我們展開理論上的研究和實務(wù)上的探討,這事關(guān)我國注冊會計師行業(yè)的健康穩(wěn)定發(fā)展。 本論文以事務(wù)所的規(guī)�；�(jīng)營為基礎(chǔ),以中國審計市場為背景,運用比較、歸納、調(diào)查問卷、案例分析等方法,首先利用聲譽理論、保險理論、代理理論對規(guī)�；�(jīng)營與審計質(zhì)量控制的關(guān)系展開理論分析,并認(rèn)為在我國的現(xiàn)行條件下,規(guī)�；�(jīng)營導(dǎo)致事務(wù)所審計質(zhì)量控制弱化的問題應(yīng)引起我們足夠的重視。然后就我國規(guī)�；�(jīng)營事務(wù)所審計質(zhì)量控制弱化的表現(xiàn)、后果以及弱化的具體原因進(jìn)行深入的分析。最后從事務(wù)所的角度就如何加強審計質(zhì)量控制展開理論上和實務(wù)上的探討,并提出了相應(yīng)的措施和建議:(1)制定和實施統(tǒng)一的執(zhí)業(yè)標(biāo)準(zhǔn);(2)轉(zhuǎn)換規(guī)�；�(jīng)營事務(wù)所的組織形式,實行有限責(zé)任合伙制;(3)在規(guī)�；�(jīng)營的同時發(fā)展行業(yè)專門化,藉此來改進(jìn)事務(wù)所組織結(jié)構(gòu)的設(shè)置和提高審計人員的專業(yè)勝任能力;(4)明確總分所對審計質(zhì)量控制的責(zé)任,并通過簽署內(nèi)部的相關(guān)獎懲協(xié)議來保證責(zé)任的承擔(dān);(5)完善質(zhì)量監(jiān)控方式,組建集團(tuán)內(nèi)部的專家咨詢委員會或技術(shù)支持委員會。
[Abstract]:The globalization of economic development has greatly accelerated the scale and level of production and operation of all kinds of companies. Under its influence, China's CPA industry has formed a number of accounting firms (hereinafter referred to as firms) with considerable scale and strength after more than 20 years of recovery and development. At the same time, the implementation of scale operation of the firm frequently involved in audit failures. As an economic entity with audit service as its main business, quality is the cornerstone of its survival and development. Therefore, the problem of weakening audit quality control caused by large-scale operation should be paid special attention to by the theorists and practitioners. While implementing the large-scale management strategy, how to strengthen the audit quality control urgently needs us to carry out the theoretical research and the practical discussion, which is related to the healthy and stable development of the CPA profession in our country. This paper is based on the large-scale management of the firm, taking the Chinese audit market as the background, using the methods of comparison, induction, questionnaire, case analysis, etc., first of all, using reputation theory, insurance theory, etc. Agency theory makes a theoretical analysis of the relationship between large-scale operation and audit quality control, and holds that under the current conditions of our country, the weakening of audit quality control caused by large-scale operation should be paid enough attention to. Then, the performance, consequences and specific reasons of the weakening of audit quality control of large-scale business firms in China are analyzed in depth. Finally, from the angle of firm, this paper discusses how to strengthen the audit quality control theoretically and practically, and puts forward the corresponding measures and suggestions: (1) to formulate and implement the unified practice standard; (2) to transform the organizational form of the large-scale management firm. Implementing limited partnership system; (3) developing industry specialization while operating on a large scale, so as to improve the organizational structure of the firm and enhance the professional competence of the auditors; (4) clarifying the responsibility of the total branch to audit quality control, And through the signing of internal reward and punishment agreement to ensure the responsibility; (5) improve the quality control method, set up the group internal expert advisory committee or technical support committee.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F233;F239.4

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 孫永軍;基于規(guī)模視角的我國會計師事務(wù)所審計質(zhì)量研究[D];東北財經(jīng)大學(xué);2011年

相關(guān)碩士學(xué)位論文 前2條

1 程永泉;會計師事務(wù)所規(guī)�；l(fā)展與審計質(zhì)量研究[D];北京工商大學(xué);2010年

2 王利娜;我國會計師事務(wù)所規(guī)模經(jīng)濟(jì)效應(yīng)研究[D];浙江財經(jīng)學(xué)院;2012年

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本文編號：2217030