本文選題：小型會(huì)計(jì)師事務(wù)所　切入點(diǎn)：審計(jì)質(zhì)量控制　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

【摘要】：小型會(huì)計(jì)師事務(wù)所肩負(fù)著服務(wù)中小企業(yè)的重要責(zé)任,而近幾年來(lái),中小企業(yè)的快速發(fā)展為小型會(huì)計(jì)師事務(wù)所提供了廣闊的發(fā)展空間,在各自進(jìn)行激烈競(jìng)爭(zhēng)的同時(shí),他們也在不斷地調(diào)整和改革,為自身的發(fā)展做出合理的規(guī)劃。但是,頻發(fā)的審計(jì)質(zhì)量和法律爭(zhēng)議不斷出現(xiàn)在人們的視野中,使得審計(jì)質(zhì)量控制問(wèn)題被大家廣泛關(guān)注。這些事務(wù)所在不斷發(fā)展的同時(shí),也存在著組織和管理不到位、業(yè)務(wù)執(zhí)行力差、隨意縮減審計(jì)程序等問(wèn)題,這些問(wèn)題都跟會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量控制密切相關(guān),從而影響事務(wù)所的長(zhǎng)遠(yuǎn)發(fā)展。本文在審計(jì)質(zhì)量控制相關(guān)理論的基礎(chǔ)之上,以HBYXZH會(huì)計(jì)師事務(wù)所為研究對(duì)象,通過(guò)對(duì)HBYXZH會(huì)計(jì)師事務(wù)所進(jìn)行問(wèn)卷調(diào)查和訪談的形式,對(duì)該所的審計(jì)現(xiàn)狀進(jìn)行了分析。本文共分為五部分。第一部分,緒論,本文的研究背景、目的、意義,相關(guān)研究現(xiàn)狀,研究?jī)?nèi)容和研究方法,研究思路與研究難點(diǎn)。第二部分,審計(jì)質(zhì)量相關(guān)理論。第三部分,HBYXZH會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制現(xiàn)狀,其調(diào)查問(wèn)卷的分析,發(fā)現(xiàn)事務(wù)所現(xiàn)存的一些問(wèn)題。第四部分,改進(jìn)建議,有針對(duì)性地對(duì)該事務(wù)所四個(gè)方面的問(wèn)題提出優(yōu)化建議。最后一部分進(jìn)行總結(jié)。本文希望通過(guò)對(duì)HBYXZH會(huì)計(jì)師事務(wù)所做的調(diào)查與分析,提高該事務(wù)所審計(jì)業(yè)務(wù)的質(zhì)量,進(jìn)而提升該所的競(jìng)爭(zhēng)力。并為研究在提高小型會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制方面提供了一定的借鑒。
[Abstract]:Small accounting firms shoulder the important responsibility of serving small and medium-sized enterprises. In recent years, the rapid development of small and medium-sized enterprises has provided a broad space for the development of small accounting firms. They are also constantly adjusting and reforming to make reasonable plans for their own development. However, frequent audit quality and legal disputes continue to appear in the eyes of people. This makes the audit quality control problem widely concerned. While these firms are constantly developing, they also have problems such as inadequate organization and management, poor business execution, arbitrary reduction of audit procedures, etc. These problems are closely related to audit quality control of accounting firms, thus affecting the long-term development of accounting firms. Based on the theory of audit quality control, this paper takes HBYXZH accounting firm as the research object. This article is divided into five parts: the first part, the introduction, the research background, the purpose, the significance, the related research status, the form of questionnaire survey and interview to the HBYXZH accounting firm, the article is divided into five parts: the first part, the introduction, the research background, the purpose, the significance, the related research present situation. Research content and research methods, research ideas and research difficulties. Part two, audit quality related theory. The third part of HBYXZH accounting firm audit quality control status, its questionnaire analysis, Discover some of the existing problems with the firm. Part 4th, suggestions for improvement, The last part is a summary. This paper hopes to improve the quality of the audit business of HBYXZH accounting firm through the investigation and analysis. It also provides some reference for the research on improving audit quality control of small accounting firms.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F239.4

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