本文選題：會計師事務(wù)所　切入點(diǎn)：審計程序　出處：《長安大學(xué)》2013年碩士論文

【摘要】：會計師事務(wù)所的年報審計一直以來都是中國注冊會計師協(xié)會、審計署及被審計單位利益相關(guān)者關(guān)注的熱點(diǎn)事件。審計程序是注冊會計師在審計過程中應(yīng)嚴(yán)格執(zhí)行的步驟，但是隨著經(jīng)濟(jì)的快速發(fā)展，由于時間、成本、業(yè)務(wù)能力等多方面因素的影響，審計程序?qū)嵤┎坏轿坏默F(xiàn)象日趨嚴(yán)重，有些注冊會計師在審計過程中通常都按照自己的方法進(jìn)行，許多審計工作實(shí)施不到位或者直接忽視，因此導(dǎo)致審計質(zhì)量弱化甚至審計失敗。近年來關(guān)于我國會計師事務(wù)所審計質(zhì)量低下的評論不絕于耳，審計舞弊、審計失敗的報道也常見。許多學(xué)者研究影響審計質(zhì)量的因素，提出很多影響較大的因素，但是對于審計程序的實(shí)施請況關(guān)注的并不是很多。審計程序貫穿于整個審計過程中，任何一個環(huán)節(jié)實(shí)施不到位就有可能影響到審計質(zhì)量。分析影響比較大的天津廣廈、科龍案件，不難發(fā)現(xiàn)其審計失敗都有一個共同的原因：審計過程中有些審計程序落實(shí)不到位或?qū)徲嫵绦驅(qū)嵤┎划?dāng)。因此研究會計師事務(wù)所審計程序的落實(shí)情況，并分析其對審計質(zhì)量的影響就顯得尤為重要。 本文以西安Z會計師事務(wù)所對中國B工業(yè)集團(tuán)旗下公司的年報審計為依據(jù)，在了解相關(guān)理論知識的基礎(chǔ)上，首先分析此次審計中事務(wù)所審計程序?qū)嵤┻^程中所存在的一些問題，根據(jù)自己的理論知識及實(shí)踐經(jīng)驗(yàn)提出了對應(yīng)的建議；其次從被審計單位的角度出發(fā)，研究分析在審計過程中審計組發(fā)現(xiàn)的被審單位存在的問題并對此提出對策建議，因?yàn)檫@些問題的存在也對審計程序的實(shí)施產(chǎn)生了很大的影響；然后在此基礎(chǔ)之上對于審計質(zhì)量進(jìn)行了分析：通過分析影響審計質(zhì)量的因素，研究會計師事務(wù)所審計程序及被審計單位與審計質(zhì)量的關(guān)系，并提出提高審計質(zhì)量的對策，在分析有關(guān)審計質(zhì)量的內(nèi)容時，事務(wù)所審計程序的實(shí)施情況始終貫穿其中，強(qiáng)調(diào)其對審計質(zhì)量的重要性。最后，提出本文的創(chuàng)新之處及存在的缺陷，并且對于本次的年報審計進(jìn)行了總結(jié)。通過本文，希望審計程序的實(shí)施情況可以被審計人員所重視，在審計過程中能夠?qū)徲嫵绦驀?yán)格落實(shí)到位，保證審計質(zhì)量。
[Abstract]:The audit of the annual report of accounting firms has always been a hot issue concerned by the Chinese Institute of Certified Public Accountants, the Audit Office and the stakeholders of the audited units.Audit procedure is a step that CPA should strictly carry out in the process of audit. However, with the rapid development of economy, the phenomenon that audit procedure is not carried out is becoming more and more serious due to the influence of time, cost, business ability and so on.Some certified public accountants usually follow their own methods in the process of auditing, many of the audit work is not in place or directly ignored, which leads to the weakening of audit quality and even the failure of audit.In recent years, there are a lot of comments about the low audit quality of accounting firms in our country, and the reports of audit fraud and audit failure are also common.Many scholars have studied the factors that affect the audit quality, and put forward a lot of influential factors, but not much attention has been paid to the implementation of audit procedures.The audit procedure runs through the whole audit process, and any failure to implement it may affect the audit quality.It is not difficult to find that there is a common reason for the audit failure in the case of Guangxia and Kelon, which has a great influence: some audit procedures are not carried out in place or the audit procedures are not carried out properly in the audit process.Therefore, it is particularly important to study the implementation of audit procedures of accounting firms and analyze their impact on audit quality.Based on the annual report audit conducted by Xi'an Z accounting firm to the companies owned by China B Industrial Group, and on the basis of understanding the relevant theoretical knowledge, this paper first analyzes some problems existing in the implementation of the audit procedures of the firms in this audit.According to their theoretical knowledge and practical experience, the corresponding suggestions are put forward. Secondly, from the point of view of the audited unit, the problems found by the audit team in the audit process are analyzed and the countermeasures and suggestions are put forward.Because the existence of these problems also has a great impact on the implementation of the audit process; then on the basis of the analysis of the audit quality: through the analysis of the factors affecting the audit quality,This paper studies the audit procedures of accounting firms and the relationship between the audited units and the audit quality, and puts forward some countermeasures to improve the audit quality. When analyzing the contents of the audit quality, the implementation of the audit procedures of the firms always runs through them.Emphasize its importance to audit quality.Finally, the innovation and defects of this paper are put forward, and the audit of this annual report is summarized.Through this article, it is hoped that the implementation of the audit procedure can be valued by the auditors, and the audit procedure can be strictly carried out in the process of auditing to ensure the audit quality.
【學(xué)位授予單位】：長安大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233;F239.2

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