本文選題：審計程序 + 審計錯報��； 參考：《財會月刊》2017年16期

【摘要】：學(xué)者們對行政處罰是否有助于改進審計質(zhì)量進行了有價值的探討,但對注冊會計師審計程序缺陷缺乏系統(tǒng)的歸納和總結(jié)。在審計質(zhì)量影響因素的研究中,審計程序缺陷更適宜作為分析的對象。通過對證監(jiān)會處罰公告的研究發(fā)現(xiàn),未發(fā)現(xiàn)的錯報主要涉及金額與列報或披露兩大類。注冊會計師對風(fēng)險評估程序不夠重視、控制測試程序?qū)嵤┎划?dāng)、實質(zhì)性程序不充分是導(dǎo)致注冊會計師未能發(fā)現(xiàn)錯報的重要原因。因此,優(yōu)化審計程序,完善審計業(yè)務(wù)指導(dǎo)與復(fù)核機制,是提高注冊會計師審計質(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)濟管理學(xué)院;江蘇蘇亞金誠會計師事務(wù)所;
【基金】：江蘇鎮(zhèn)江市軟科學(xué)項目“新常態(tài)下促進鎮(zhèn)江中小企業(yè)的財稅政策研究”(項目編號:SR2016007)
【分類號】：F239.4

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