【摘要】： 審計質(zhì)量是審計工作的生命,它決定著審計工作的興衰成敗和審計部門的生存與發(fā)展。如何保證石油企業(yè)審計工作質(zhì)量呢?筆者認為,對審計工作質(zhì)量進行控制是有效措施之一,而且是提高審計質(zhì)量的必要條件,規(guī)避審計風險的可靠保證。隨著我國經(jīng)濟的不斷發(fā)展,對審計工作質(zhì)量的要求越來越高。不斷增強廣大審計人員的質(zhì)量意識,進而加強審計質(zhì)量控制,達到提高審計質(zhì)量的目的,這無疑對石油企業(yè)審計工作具有重要意義。本文從審計質(zhì)量的控制出發(fā),聯(lián)系中國石油企業(yè)當前審計工作的實際,對內(nèi)部審計質(zhì)量控制的基本涵義、必要性、目的與意義、內(nèi)容、標準以及當前內(nèi)部審計質(zhì)量控制存在的問題、進行了詳細闡述,在此基礎上,筆者提出了深化內(nèi)部審計的全員質(zhì)量意識、加強內(nèi)部審計質(zhì)量控制體系的制度建設、加強內(nèi)部審計質(zhì)量控制的全過程管理、提高內(nèi)部審計質(zhì)量控制的技術支撐水平等四個方面的對策,期望能夠切實應用到實踐中去,有效解決中國石油企業(yè)內(nèi)部審計目前的差距和不足,更好地推動內(nèi)部審計質(zhì)量控制的良性發(fā)展。
[Abstract]:Audit quality is the life of audit work, it determines the success or failure of audit work and the survival and development of audit department. How to ensure the quality of audit work in petroleum enterprises? The author thinks that the control of audit work quality is one of the effective measures, and it is the necessary condition of improving audit quality and the reliable guarantee to avoid audit risk. With the continuous development of China's economy, the quality of audit work is more and more demanding. It is of great significance to enhance the quality consciousness of the auditors, and then strengthen the audit quality control to improve the quality of the audit, which is undoubtedly of great significance to the audit work of the petroleum enterprises. Starting from the control of audit quality, this paper discusses the basic meaning, necessity, purpose, meaning and content of internal audit quality control in the light of the reality of the current audit work in China's petroleum enterprises. The standard and the existing problems of internal audit quality control are expounded in detail. On this basis, the author puts forward the idea of deepening the quality consciousness of internal audit staff and strengthening the system construction of internal audit quality control system. The countermeasures of strengthening the whole process management of internal audit quality control and improving the technical support level of internal audit quality control are expected to be applied to practice. It can effectively solve the gap and deficiency of internal audit of Chinese petroleum enterprises and promote the benign development of internal audit quality control.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2008
【分類號】：F239.45;F426.22

【引證文獻】

相關碩士學位論文 前1條

1 陳彥芳;非營利組織內(nèi)部審計質(zhì)量控制研究[D];蘭州商學院;2012年

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本文編號：2456002