本文選題：會計師事務(wù)所　切入點：審計質(zhì)量　出處：《西安石油大學(xué)》2017年碩士論文

【摘要】：目前,隨著我國經(jīng)濟建設(shè)的發(fā)展,審計行業(yè)也隨之壯大,會計師事務(wù)所是否能夠迅速穩(wěn)定的發(fā)展主要取決于外部的審計環(huán)境以及事務(wù)所自身的審計質(zhì)量。談及審計質(zhì)量,資本市場財務(wù)造假案件屢禁不止,因此會計師事務(wù)所必須建立完善的審計質(zhì)量控制制度,嚴(yán)格審核注冊會計師的勝任能力及審計業(yè)務(wù)員的執(zhí)行情況,從而提高事務(wù)所的社會影響力,增強社會大眾對會計師事務(wù)所的正面認(rèn)識,維護人民生活的良好經(jīng)濟生活,保障國家穩(wěn)健的經(jīng)濟秩序。本文對會計師事務(wù)所審計質(zhì)量方面的研究成果進行了梳理,并對相關(guān)理論進行分析,以審計準(zhǔn)則與控制準(zhǔn)則作為本文的理論基礎(chǔ),借助文獻研究法、對比研究法、調(diào)查研究法分析了A會計師事務(wù)所審計質(zhì)量控制的現(xiàn)狀。首先了解A會計師事務(wù)所現(xiàn)有的審計質(zhì)量控制制度,通過對業(yè)務(wù)承接、業(yè)務(wù)執(zhí)行與復(fù)核、人力資源三個方面與審計準(zhǔn)則進行對比,并且通過調(diào)查問卷的方式分析了審計人員在實際操作中執(zhí)行制度的情況,發(fā)現(xiàn)事務(wù)所在制度的制定與人員執(zhí)行方面主要存在以下問題:制度規(guī)定的內(nèi)容不明確、人員未能按照制度執(zhí)行、缺乏對人員能力的考慮、缺乏人員后續(xù)培訓(xùn)、缺乏對實習(xí)生的管理等。其次,結(jié)合實際存在的問題,綜合制度與人員的執(zhí)行,從發(fā)現(xiàn)問題的三個方面分別提出了對審計質(zhì)量控制的改善方案:對客戶進行分類、評價事務(wù)所勝任能力、項目質(zhì)量復(fù)核、審計業(yè)務(wù)總結(jié)、人員激勵政策、明確管理層責(zé)任等。最后為了改善方案能夠更好的發(fā)揮作用提出了相應(yīng)的實施保障。本文旨在通過對A會計師事務(wù)所審計質(zhì)量控制的分析,結(jié)合事務(wù)所的實際情況提出審計質(zhì)量控制改善方案,對A會計師事務(wù)所的審計質(zhì)量控制有所提高,希望能夠?qū)ζ渌聞?wù)所起到一定的借鑒作用。
[Abstract]:At present, with the development of our country's economic construction, the audit profession also expands. Whether the accounting firm can develop rapidly and stably mainly depends on the external audit environment and the audit quality of the firm itself. Cases of financial fraud in the capital market continue to be banned. Therefore, accounting firms must establish a sound audit quality control system and strictly examine the competence of certified public accountants and the implementation of audit clerks. In order to improve the social influence of the firm, enhance the public's positive understanding of the accounting firm, and safeguard the good economic life of the people, This paper combs the research results of audit quality of accounting firms, and analyzes the relevant theories, taking audit standards and control standards as the theoretical basis of this paper, with the help of literature research, The comparative research method, the investigation research method has analyzed the present situation of the A accounting firm audit quality control. First of all, has understood the A accountant firm present audit quality control system, through carries on to the business, the service execution and the review, Three aspects of human resources and audit standards are compared, and through the questionnaire analysis of the implementation of the system in the actual operation of auditors, It is found that there are the following problems in the formulation and implementation of the system: the contents of the regulations are not clear, the personnel fail to follow the system, the ability of the personnel is not considered, and the follow-up training of the personnel is lacking. Secondly, combined with the actual problems, the comprehensive system and the implementation of personnel, respectively, from the three aspects of finding the problems to improve the audit quality control programs: the classification of customers, Evaluation firm competency, project quality review, audit business summary, personnel incentive policy, Finally, in order to improve the program can play a better role to put forward the corresponding implementation guarantee. Combined with the actual situation of the firm, this paper puts forward the improvement scheme of audit quality control, which can improve the audit quality control of A accounting firm, hoping to play a certain reference role to other firms.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F239.4

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