论会计师事务所的质量控制体系

南昌工程学院本科毕业论文

摘要

随着经济的快速发展，中国的会计事务所数量和规模到一个前所未有的水平，但是与西方国家相比中国的注册会计师审计的职业生涯开始晚，虽然我们会计师事务所不断发展，而且发展的十分迅速，但隐藏在这种繁荣背后也有许多问题。在中国的注册会计师行业的历史上存在着一个很短的弯路，大多数会计师事务所不注意审计质量控制体系建设，突出绩效审计的不完善，同时也存在不完美的质量体系。本文拟从审计质量控制准则内容、新旧准则变化、与国际准则的趋同方面对新准则进行理解;通过分析会计师事务所执业质量控制失败的典型案例并结合审计实务剖析我国审计执业现状及其成因。最后结合审计实务对注册会计师事务所如何完善审计质量控制提出建议。

关键词：审计质量质量控制体系建议

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Abstract

With the rapid economic development, the number and size of accounting firm to an unprecedented level, but compared with Western countries, a Chinese registered accountant to audit his career started late, our accounting firm continuous development, but development is very rapidly, but there are many problems hidden behind the prosperity in this. With a short detour in the history of the Chinese CPA profession, most accounting firms do not pay attention to audit quality control system, highlight the imperfections of the performance audit, there is also the perfect quality system. Audit quality is generally low, and these issues are not unrelated. To strengthen audit quality control system, to promote the healthy development of the accounting profession is an important task is to improve audit quality.

Key words: quality audit;quality control system;problems and countermeasures

南昌工程学院本科毕业论文

目录

摘要----------------------------------------------------------------------------------------------------------1 Abstract------------------------------------------------------------------------------------------------------2 目录----------------------------------------------------------------------------------------------------------3 第一章引言-----------------------------------------------------------------------------------------------4

1.1研究背景与选题意义-------------------------------------------------------------------------4

1.2文献综述----------------------------------------------------------------------------------------4 第二章审计质量控制概论------------------------------------------------------------------------------5

2.1审计质量控制的含义------------------------------------------------------------------------5

2.1.1审计质量的内涵与特征--------------------------------------------------------5

2.1.2审计质量控制的内涵------------------------------------------------ ---------- 5

2.2审计质量控制的影响因素------------------------------------------------------------------6

2.2.1外部空间因素--------------------------------------------------------- ----------6

2.2.2事务所内部环境因素------------------------------------------------------ ----6

2.2.3监管环境因素--------------------------------------------------------------- ----6

2.3审计质量控制的作用------------------------------------------------------ -----------------7 第三章我国会计师事务所审计质量控制的现状及其原因分析---------------------- ----------8

3.1我国会计师事务所审计质量控制的现状--------------------------------------- --------8

3.2我国会计师事务所审计质量控制的现状形成的原因---------------------------------8

3.2.1 我国相关法律法规还不完善---------------------------------------- ----------8

3.2.2 监控不到位-------------------------------------- -------------------------------9

3.2.3 专业审计人员的匮乏------------------------------------------------------------9 第四章加强会计师事务所审计质量控制的对策------------------------------------- ------------10

4.1 健全相关的法律法规、加大宣传力度----------------------- ---------------------------10

4.2逐步推行有限责任合伙制------------------------------------- ----------------------- -----11

4.3 提升审计人员的能力--------------------------------------- ------------------------- ------11

4.3.1加强审计人员的后续培训--------------------------------------------- --------11

4.3.2强化审计人员职业道德意识---------------------------------------- ----------11

4.4加强风险控制管理--------------------------------------- ------------------------- ----------12

4.5不断完善信息系统建设--------------------------------------- ------------------------- ----12

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