本文選題：全面質(zhì)量管理 + 會計師事務(wù)所�。� 參考：《重慶理工大學(xué)》2017年碩士論文

【摘要】：現(xiàn)如今,世界資本市場不斷的拓寬,我國的市場經(jīng)濟發(fā)展勢頭十分強勁,會計事務(wù)所的業(yè)務(wù)領(lǐng)域范圍也隨之上漲,社會大眾在注冊會計師方面的審計期望值也越來越高。然而,出現(xiàn)了各種各樣的財務(wù)造假案例,社會公眾開始質(zhì)疑注冊會計師的公正性和客觀性,以下是詳細的表現(xiàn):注冊會計師審核計算之后的財務(wù)信息一旦被公開,就有很多財務(wù)分析師以及市場的探索者和新聞媒體等對財務(wù)信息進行剖析探索,這也表明社會公眾并不信賴注冊會計師的審計報告。在我國,注冊會計師面臨的誠信危機十分嚴重。要重新促使公眾信任注冊會計師行業(yè),首先要做的就是提升會計師事務(wù)所審計的質(zhì)量。這篇文章就是在我國會計師事務(wù)所行業(yè)的發(fā)展現(xiàn)實狀況的基礎(chǔ)之上,結(jié)合A會計師事務(wù)所的具體情況,從全面質(zhì)量管理的角度出發(fā),指出提升我國會計師事務(wù)所審計質(zhì)量的有效舉措。首先,這篇文章概述并剖析了審計質(zhì)量和全面質(zhì)量管理的有關(guān)理論,為文章的寫作奠定了基石。之后剖析和探索了現(xiàn)如今我國會計師事務(wù)所行業(yè)發(fā)展的實際狀況、審計質(zhì)量控制的現(xiàn)實狀況和全面質(zhì)量管理的現(xiàn)實狀況,對本文的寫作有重要意義。其次,這篇文章在理論和現(xiàn)實的基礎(chǔ)之上,剖析了會計師事務(wù)所行業(yè)全面質(zhì)量管理一審計質(zhì)量提升的關(guān)聯(lián)和作用機理,尋找了全面質(zhì)量管理在審計質(zhì)量上作用的理論參照。最后,結(jié)合之前的剖析探索,從全面質(zhì)量管理的幾點關(guān)鍵因素上指出了提升會計師事務(wù)所審計質(zhì)量的舉措。同時結(jié)合了A會計師事務(wù)所的案例,解釋了我國會計師事務(wù)所是怎樣從全面質(zhì)量管理的角度來提高審計質(zhì)量的。這篇文章的思路是在學(xué)習(xí)了全面質(zhì)量管理和審計質(zhì)量等有關(guān)理論的基礎(chǔ)之上,根據(jù)我國會計師事務(wù)所的詳細狀況指出的,有一定的理論性和實踐意義。
[Abstract]:Nowadays, the world capital market continues to widen, the market economy of our country is developing very strongly, the scope of the accounting firm's business field is also rising, and the audit expectation of the public in the field of certified public accountant is higher and higher. However, there have been various cases of financial fraud, and the public has begun to question the impartiality and objectivity of certified public accountants. Here is the detailed performance: once the financial information of the certified public accountant after the audit and calculation is made public, There are many financial analysts, market explorers and news media to analyze and explore financial information, which also shows that the public does not trust CPA audit reports. In our country, CPA is faced with a serious crisis of integrity. To promote public trust in CPA industry, the first thing to do is to improve the audit quality of accounting firms. This article is based on the reality of the development of the accounting firm industry in China, combined with the specific situation of accounting firm A, from the perspective of total quality management. The effective measures to improve the audit quality of accounting firms in China are pointed out. Firstly, this paper summarizes and analyzes the theory of audit quality and total quality management, which lays the foundation for the writing of the article. After that, it analyzes and explores the actual situation of the development of accounting firms in China, the reality of audit quality control and the reality of total quality management, which is of great significance to the writing of this paper. Secondly, on the basis of theory and reality, this paper analyzes the relationship and mechanism of audit quality improvement in accounting firm industry, and finds the theoretical reference of total quality management on audit quality. Finally, combined with the previous analysis and exploration, this paper points out the measures to improve the audit quality of accounting firms from several key factors of total quality management. At the same time, combined with the case of accounting firm A, it explains how accounting firms in our country improve the audit quality from the perspective of total quality management. The idea of this paper is based on the study of the theory of total quality management and audit quality, and points out that it is of theoretical and practical significance according to the detailed situation of accounting firms in China.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F233;F239.4

【參考文獻】

相關(guān)期刊論文 前10條

1 韓麗榮;高瑜彬;胡瑋佳;;異常審計費用對審計質(zhì)量的影響研究[J];當(dāng)代經(jīng)濟研究;2015年01期

2 李思飛;劉戀;王化成;;審計師行業(yè)專長、經(jīng)濟依賴性與審計質(zhì)量——基于審計任期的視角[J];山西財經(jīng)大學(xué)學(xué)報;2014年05期

3 郝玉貴;趙寬寬;郝錚;;公允價值計量、資產(chǎn)價值變動與審計收費——基于2009—2012年滬深上市公司的經(jīng)驗證據(jù)[J];南京審計學(xué)院學(xué)報;2014年01期

4 賀建剛;孫錚;周友梅;;金字塔結(jié)構(gòu)、審計質(zhì)量和管理層討論與分析——基于會計重述視角[J];審計研究;2013年06期

5 曹瓊;卜華;楊玉鳳;劉春艷;;盈余管理、審計費用與審計意見[J];審計研究;2013年06期

6 陳波;;經(jīng)濟依賴、聲譽效應(yīng)與審計質(zhì)量——以會計師事務(wù)所分所為分析單位的實證研究[J];審計與經(jīng)濟研究;2013年05期

7 段特奇;陸靜;石恒貴;;異常審計費用與審計質(zhì)量的關(guān)系研究[J];財經(jīng)問題研究;2013年07期

8 蓋地;盛常艷;;內(nèi)部控制缺陷及其修正對審計收費的影響——來自中國A股上市公司的數(shù)據(jù)[J];審計與經(jīng)濟研究;2013年03期

9 李明輝;劉笑霞;;客戶重要性與審計質(zhì)量關(guān)系研究:公司治理的調(diào)節(jié)作用[J];財經(jīng)研究;2013年03期

10 陳朝龍;李軍輝;;會計事務(wù)所規(guī)模對上市公司審計質(zhì)量的影響——基于國有企業(yè)與非國有企業(yè)盈余管理視角[J];軟科學(xué);2013年01期

相關(guān)博士學(xué)位論文 前1條

1 韓麗榮;注冊會計師審計制度的經(jīng)濟學(xué)分析[D];吉林大學(xué);2005年

相關(guān)碩士學(xué)位論文 前2條

1 李蓓;我國注冊會計師審計質(zhì)量問題研究[D];山西財經(jīng)大學(xué);2014年

2 李亮;我國注冊會計師審計質(zhì)量控制探討[D];江西財經(jīng)大學(xué);2014年

，

本文編號：2013908