【摘要】：伴隨著我國審計市場的不斷發(fā)展壯大,審計行業(yè)亦日漸成熟,與之而來的是國外會計師事務所進駐我國審計市場,再加上國內事務所數(shù)量有增無減的現(xiàn)狀,造成了注冊會計師審計行業(yè)內的競爭愈加猛烈,各種收費問題層出不窮。審計行業(yè)中現(xiàn)有收費偏低、收費混亂現(xiàn)象,不僅會嚴重影響事務所的審計質量,還會影響該行業(yè)的發(fā)展。RH會計師事務所是我國數(shù)一數(shù)二的大所,雖然完成了改制,取得一定成果但仍然存在審計收費偏低、收費混亂、審計收費信息披露不規(guī)范等一系列問題。RH會計師事務所要想在激烈的行業(yè)競爭中立于不敗之地,那么解決現(xiàn)存收費難題,對RH會計師事務所來說至關重要。本文將運用案例分析的研究方法,以RH事務所作為研究對象,分析其審計收費現(xiàn)狀,找出RH事務所現(xiàn)存收費問題,如收費偏低,審計質量難以保證;缺少統(tǒng)一的審計收費標準,審計收費混亂;審計收費忽高忽低,事務所業(yè)績難以保證;收費信息披露不規(guī)范,市場監(jiān)督難以實施。之后針對RH事務所現(xiàn)存問題找到相關解決建議:擴大規(guī)模,提高執(zhí)業(yè)能力,提升RH會計師事務所的核心競爭力;拓寬業(yè)務范圍,擴大客戶群;注重注冊會計師自身職業(yè)能力的提高;成立審計收費部門,全面管控審計收費問題;強化審計收費信息披露制度,完善自我約束。
[Abstract]:With the continuous development of the audit market in China, the audit industry is becoming more and more mature, and foreign accounting firms are entering the audit market in our country. In addition, the number of domestic audit firms is increasing unabated. The competition in CPA audit industry is becoming more and more fierce, and all kinds of charge problems emerge one after another. The low fees and confusion in the audit industry will not only seriously affect the audit quality of the firm, but also affect the development of the industry. RH accounting firm is one of the largest firms in China, although the restructuring has been completed. Some achievements have been achieved but there are still a series of problems such as low audit fees, confusion of fees, irregular disclosure of audit fees information, and so on. If RH accounting firms want to be invincible in the fierce competition in the industry, then solve the existing fee problems. This is crucial for RH accounting firms. This article will use the case analysis research method, take the RH firm as the research object, analyzes its audit charge present situation, finds out the RH firm existing charge question, such as the low charge, the audit quality is difficult to guarantee; In the absence of a uniform standard of audit fees, audit fees are confused; audit fees are high and low, and firm performance is difficult to guarantee; the disclosure of fee information is not standardized, and market supervision is difficult to implement. Then to solve the existing problems of RH firm: expand the scale, improve the ability to practice, enhance the core competitiveness of RH accounting firm, broaden the scope of business, expand the customer base; We should pay more attention to the improvement of CPA's professional ability, set up audit fee department, control audit fees in an all-round way, strengthen the disclosure system of audit fees information, and perfect self-restraint.
【學位授予單位】：吉林財經大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F239.4

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