本文選題：審計(jì)失敗 + 審計(jì)質(zhì)量控制研究�。� 參考：《遼寧大學(xué)》2017年碩士論文

【摘要】：隨著我國資本市場的迅猛發(fā)展,作為資本市場的監(jiān)督服務(wù)機(jī)構(gòu)--會計(jì)師事務(wù)所越發(fā)受到社會的廣泛關(guān)注。社會公眾對于事務(wù)所審計(jì)質(zhì)量要求也越來越高,然而近年來層出不窮的會計(jì)師事務(wù)所審計(jì)失敗案例頻發(fā)。雖然會計(jì)師事務(wù)所受到了相應(yīng)的懲罰,但是同時(shí)事務(wù)所的社會公信力受到了廣泛質(zhì)疑。近年來我國審計(jì)恒業(yè)蓬勃發(fā)展,大型事務(wù)所通過吸收合并不斷壯大,但是整合過程中出現(xiàn)的審計(jì)程序執(zhí)行不到位、質(zhì)量控制復(fù)核程序不完整、注冊會計(jì)師審計(jì)獨(dú)立性不嚴(yán)謹(jǐn)、職業(yè)人員素質(zhì)偏低等問題凸顯,這些問題的存在對本土?xí)?jì)師事務(wù)所審計(jì)質(zhì)量的提高與事務(wù)所的長遠(yuǎn)發(fā)展造成了阻礙,從而響到整個(gè)我國審計(jì)行業(yè)的長遠(yuǎn)發(fā)展。當(dāng)下建立起統(tǒng)籌全面的事務(wù)所審計(jì)質(zhì)量控制監(jiān)督體系,是提高會計(jì)師事務(wù)所審計(jì)質(zhì)量、避免審計(jì)失敗發(fā)生的關(guān)鍵。本文以LAD會計(jì)師事務(wù)所被行政處罰案例為研究對象,從LAD會計(jì)師事務(wù)所的自身情況和特點(diǎn)出發(fā),采用規(guī)范分析法、文獻(xiàn)研究法、案例分析法,對LAD會計(jì)師事務(wù)所審計(jì)失敗發(fā)生原因以及現(xiàn)行所內(nèi)審計(jì)質(zhì)量控制系統(tǒng)的不足進(jìn)行了深入分析,針對性的在業(yè)務(wù)承接、業(yè)務(wù)執(zhí)行、人力資源方面等的主要方面進(jìn)行有針對性的分析,發(fā)現(xiàn)審計(jì)失敗發(fā)生的根源,實(shí)現(xiàn)關(guān)鍵節(jié)點(diǎn)的把控,以加強(qiáng)事務(wù)所內(nèi)部質(zhì)量控制管理為基本層面,結(jié)合PDCA循環(huán)、過程質(zhì)量控制及事務(wù)所內(nèi)部控制管理理論,針對性在業(yè)務(wù)承接、業(yè)務(wù)執(zhí)行、人員招聘、社會外部環(huán)境等方面提出審計(jì)質(zhì)量控制體系的完善建議。從而達(dá)到提高所內(nèi)審計(jì)質(zhì)量,避免審計(jì)失敗案例的再次發(fā)生,從而對實(shí)現(xiàn)事務(wù)所行業(yè)的健康長遠(yuǎn)發(fā)展做出些許的貢獻(xiàn)。
[Abstract]:With the rapid development of the capital market in China, the accounting firm, as the supervision service organization of the capital market, has been paid more and more attention by the society. The public demands the audit quality of the firm more and more, but in recent years, the audit failure cases of accounting firms occur frequently. Although the accounting firm has been punished, but at the same time the public credibility of the firm has been widely questioned. In recent years, China's auditing industry has developed vigorously, and large firms have been growing through absorption and merger. However, the audit procedures that appear in the process of integration are not in place, the quality control review procedures are incomplete, and the audit independence of certified public accountants is not rigorous. The existence of these problems has hindered the improvement of audit quality of local accounting firms and the long-term development of the firms, thus affecting the long-term development of the audit industry in China. To establish an overall audit quality control and supervision system is the key to improve audit quality and avoid audit failure. This paper takes the case of administrative punishment of LAD accounting firm as the research object, proceeds from the LAD accounting firm's own situation and characteristic, adopts the standard analysis method, the literature research method, the case analysis method. The causes of audit failure of LAD accounting firm and the deficiencies of the current audit quality control system in the institute are deeply analyzed. This paper analyzes the main aspects of human resources, finds out the root of audit failure, realizes the control of key nodes, and takes strengthening the internal quality control management of the firm as the basic level, combined with the PDCA cycle. The theory of process quality control and internal control management of the firm puts forward some suggestions on how to perfect the audit quality control system in the aspects of business undertaking, business execution, personnel recruitment, social external environment, and so on. In order to improve the audit quality, to avoid the recurrence of audit failure cases, and thus to achieve a healthy long-term development of the firm industry to make some contributions.
【學(xué)位授予單位】：遼寧大學(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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本文編號：1973130