本文選題：審計(jì)質(zhì)量監(jiān)控 + 風(fēng)險(xiǎn)導(dǎo)向模式　； 參考：《武漢理工大學(xué)》2007年碩士論文

【摘要】： 審計(jì)質(zhì)量是會(huì)計(jì)師事務(wù)所求生存、謀發(fā)展、創(chuàng)聲譽(yù)的保證線，也是注冊會(huì)計(jì)師行業(yè)生存和發(fā)展的生命線。對會(huì)計(jì)師事務(wù)所具體審計(jì)項(xiàng)目質(zhì)量進(jìn)行有效監(jiān)控，不僅是強(qiáng)化其內(nèi)部管理，提升事務(wù)所整體執(zhí)業(yè)水平的重要內(nèi)容，對于促進(jìn)資本市場的健康發(fā)展也具有十分重要的現(xiàn)實(shí)意義。2006年初財(cái)政部發(fā)布了48項(xiàng)修訂的或新增的審計(jì)準(zhǔn)則，在新執(zhí)業(yè)準(zhǔn)則體系的基礎(chǔ)上，研究如何提高審計(jì)項(xiàng)目質(zhì)量并對其進(jìn)行實(shí)時(shí)監(jiān)控，不但具有理論上的價(jià)值，對會(huì)計(jì)師事務(wù)所的審計(jì)實(shí)踐也具有指導(dǎo)作用。 在回顧了審計(jì)質(zhì)量研究發(fā)展歷程的基礎(chǔ)上，依托風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論及審計(jì)質(zhì)量監(jiān)控理論，將現(xiàn)代項(xiàng)目質(zhì)量管理及風(fēng)險(xiǎn)管理的思想融入到審計(jì)項(xiàng)目質(zhì)量監(jiān)控體系的構(gòu)建中。文章首先對審計(jì)質(zhì)量控制理論、風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)理論及現(xiàn)代項(xiàng)目管理理論進(jìn)行了分析和探討。提出建立風(fēng)險(xiǎn)導(dǎo)向下審計(jì)項(xiàng)目質(zhì)量監(jiān)控體系的核心就是對影響審計(jì)項(xiàng)目質(zhì)量的諸多因素進(jìn)行有效控制，充分利用有利因素，克服被動(dòng)因素，或化被動(dòng)為主動(dòng)因素，來提高審計(jì)工作質(zhì)量。其次，文章對我國審計(jì)質(zhì)量現(xiàn)狀進(jìn)行了揭示和剖析，展示出審計(jì)項(xiàng)目質(zhì)量監(jiān)控中的問題。為解決上述問題，論文借鑒了現(xiàn)代項(xiàng)目管理的程序來構(gòu)建審計(jì)項(xiàng)目質(zhì)量監(jiān)控體系并將其實(shí)際應(yīng)用于會(huì)計(jì)師事務(wù)所審計(jì)項(xiàng)目質(zhì)量的監(jiān)控。論文所構(gòu)建的審計(jì)項(xiàng)目質(zhì)量監(jiān)控體系，，在改良后的風(fēng)險(xiǎn)導(dǎo)向?qū)徲?jì)模式的基礎(chǔ)上通過對審計(jì)項(xiàng)目環(huán)境(包括被審計(jì)單位內(nèi)部控制環(huán)境)風(fēng)險(xiǎn)的識別最終達(dá)到評估重大錯(cuò)報(bào)風(fēng)險(xiǎn)的目標(biāo)；通過對事務(wù)所全面質(zhì)量控制風(fēng)險(xiǎn)的識別最終達(dá)到控制檢查風(fēng)險(xiǎn)的目標(biāo)；通過對審計(jì)預(yù)警信息的分析達(dá)到評估及控制特定項(xiàng)目審計(jì)風(fēng)險(xiǎn)的目標(biāo)。最后，將所設(shè)計(jì)的風(fēng)險(xiǎn)導(dǎo)向下審計(jì)項(xiàng)目質(zhì)量監(jiān)控體系運(yùn)用于會(huì)計(jì)師事務(wù)所的審計(jì)項(xiàng)目并進(jìn)行了運(yùn)行效果分析。 在新審計(jì)準(zhǔn)則體系下，文章借鑒項(xiàng)目管理的思想，通過對審計(jì)風(fēng)險(xiǎn)的分析建立起了一套會(huì)計(jì)師事務(wù)所審計(jì)項(xiàng)目質(zhì)量監(jiān)控體系。從會(huì)計(jì)師事務(wù)所將設(shè)計(jì)的監(jiān)控體系運(yùn)用于具體審計(jì)項(xiàng)目的結(jié)果上看，該體系在實(shí)踐中能有效地把握被審計(jì)單位發(fā)生舞弊及錯(cuò)誤的可能性，說明該體系具有較強(qiáng)的可行性，能最終實(shí)現(xiàn)提高審計(jì)項(xiàng)目質(zhì)量的目的。
[Abstract]:Audit quality is not only the guarantee line for accounting firms to survive, seek development and create reputation, but also the lifeline for the survival and development of CPA profession. Effective monitoring of the quality of specific audit projects of accounting firms is not only an important part of strengthening their internal management and improving the overall practice level of the firms, It is also of great practical significance to promote the healthy development of the capital market. At the beginning of 2006, the Ministry of Finance issued 48 revised or new auditing standards, which are based on the new practice standards system. The research on how to improve the quality of audit projects and monitor them in real time is not only of theoretical value, but also of guiding effect to the audit practice of accounting firms. Based on the risk-based audit theory and audit quality monitoring theory, the modern project quality management and risk management ideas are integrated into the construction of audit project quality monitoring system. Firstly, this paper analyzes and discusses the audit quality control theory, the risk-oriented audit theory and the modern project management theory. It is proposed that the core of establishing the quality monitoring system of audit projects under risk guidance is to effectively control many factors that affect the quality of audit projects, make full use of favorable factors, overcome passive factors, or turn passivity into active factors. To improve the quality of audit work. Secondly, the article reveals and analyzes the present situation of audit quality in China, and shows the problems in quality control of audit projects. In order to solve the above problems, this paper draws lessons from the modern project management program to construct the audit project quality monitoring system and applies it to the audit project quality monitoring of accounting firms. The quality control system of audit project is constructed in this paper. On the basis of the improved risk-oriented audit model, the risk identification of the audit project environment (including the internal control environment of the audited unit) finally achieves the goal of assessing the risk of material misstatement. Through the identification of the total quality control risk of the firm, the goal of controlling and checking the risk is finally achieved, and the objective of evaluating and controlling the audit risk of a specific project is achieved through the analysis of the audit warning information. Finally, the designed risk-oriented audit project quality control system is applied to the audit project of accounting firm and the running effect is analyzed. Under the new auditing standard system, the article uses the idea of project management for reference. Through the analysis of audit risk, a set of audit project quality control system of accounting firm is established. From the result of applying the control system designed by the accounting firm to the specific audit project, the system can effectively grasp the possibility of fraud and error in the audited unit in practice, which shows that the system has strong feasibility. Can finally achieve the purpose of improving the quality of audit projects.
【學(xué)位授予單位】：武漢理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.22

【引證文獻(xiàn)】

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