發(fā)布時(shí)間：2018-05-12 09:14

  本文選題：審計(jì)程序 + 審計(jì)錯(cuò)報(bào)��； 參考：《財(cái)會(huì)月刊》2017年16期

【摘要】：學(xué)者們對(duì)行政處罰是否有助于改進(jìn)審計(jì)質(zhì)量進(jìn)行了有價(jià)值的探討,但對(duì)注冊(cè)會(huì)計(jì)師審計(jì)程序缺陷缺乏系統(tǒng)的歸納和總結(jié)。在審計(jì)質(zhì)量影響因素的研究中,審計(jì)程序缺陷更適宜作為分析的對(duì)象。通過(guò)對(duì)證監(jiān)會(huì)處罰公告的研究發(fā)現(xiàn),未發(fā)現(xiàn)的錯(cuò)報(bào)主要涉及金額與列報(bào)或披露兩大類。注冊(cè)會(huì)計(jì)師對(duì)風(fēng)險(xiǎn)評(píng)估程序不夠重視、控制測(cè)試程序?qū)嵤┎划?dāng)、實(shí)質(zhì)性程序不充分是導(dǎo)致注冊(cè)會(huì)計(jì)師未能發(fā)現(xiàn)錯(cuò)報(bào)的重要原因。因此,優(yōu)化審計(jì)程序,完善審計(jì)業(yè)務(wù)指導(dǎo)與復(fù)核機(jī)制,是提高注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量的基本方法。
[Abstract]:Scholars have made a valuable discussion on whether administrative punishment can help to improve the audit quality, but there is a lack of systematic induction and summary on the defects of CPA audit procedure. In the study of the influencing factors of audit quality, the defects of audit procedure are more suitable for analysis. Through the research of the CSRC penalty announcement, it is found that the undiscovered misstatement mainly involves the amount of money and the reporting or disclosing. The CPAs pay less attention to the risk assessment procedure, the improper implementation of the control test procedure and the inadequate substantive procedures are the important reasons for the CPA's failure to find the misstatement. Therefore, it is the basic method to improve the audit quality of CPA to optimize the audit procedure and perfect the audit guidance and review mechanism.
【作者單位】： 江蘇科技大學(xué)經(jīng)濟(jì)管理學(xué)院;江蘇蘇亞金誠(chéng)會(huì)計(jì)師事務(wù)所;
【基金】：江蘇鎮(zhèn)江市軟科學(xué)項(xiàng)目“新常態(tài)下促進(jìn)鎮(zhèn)江中小企業(yè)的財(cái)稅政策研究”(項(xiàng)目編號(hào):SR2016007)
【分類號(hào)】：F239.4

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