ZS会计师事务所审计质量控制问题及对策探讨
发布时间：2018-09-08 09:29
【摘要】：目前,我国市场经济正处于快速发展阶段,会计师事务所的数量逐年增加,竞争也随之加剧。在此背景下,许多会计师事务所正在努力对自身进行优化和改革,以寻求更好的发展。在会计师事务所蓬勃发展的同时,一些问题也逐渐暴露出来。比如会计师事务所管理松弛、行业间恶性竞争、审计人员职业道德水平不一、监管意识薄弱等等。一些会计师事务所将注意力集中在业务量的增长以及经济利益的提升上,忽略了审计质量控制的重要性,审计质量也因此受到影响。审计结果会直接影响利益相关者的判断与决策,审计质量与审计结果息息相关,因此审计质量是社会公众的关注重点,对于会计师事务所的发展来说至关重要。会计师事务所应当在审计质量控制上投入更多的精力,采取恰当的措施改善自身的审计质量控制,从而提升审计质量,为自身赢得良好的口碑,也对社会公众负责任。关于ZS会计师事务所审计质量控制的现状,笔者通过查阅资料的方式获得相关信息,以相关文献的理论研究为基础,综合自己的理解,提出其存在的问题,然后对问题背后深层次的原因进行分析,进而有针对性地提出改善措施。本文的主要内容由五个部分构成。第一部分,引言。这一部分先对本文的选题背景及意义进行了介绍,然后对相关文献进行归纳和评述,最后介绍了本文的研究思路、研究方法和基本框架。第二部分,会计师事务所审计质量控制理论概述。这一部分先介绍了审计质量控制的相关概念,再从计划、实施、报告三个方面对审计质量控制的相关内容进行了描述,然后对审计质量控制的影响因素进行分析,包括行业竞争及收费标准、会计师事务所的规模、审计人员的专业胜任能力及职业道德、审计任期、政府监管与行业自律。第三部分,ZS会计师事务所及其审计质量控制现状介绍。这一部分先介绍了ZS会计师事务所的基本状况,如业务范围、组织架构、股东情况、收入占比等,再从审计业务承接制度、审计计划编制内容、审计工作实施程序、审计报告签发流程等几个方面对其审计质量控制的现状进行了概括。第四部分,ZS会计师事务所审计质量控制存在的问题及原因分析。这一部分提出了ZS会计师事务所目前在审计质量控制方面存在的问题,具体为业务承接制度不严谨、计划涵盖内容随意性大、必要审计程序被删减、复核机制流于形式以及审计底稿记录不充分。然后从行业竞争、人力资源管理、审计质量与风险意识、审计人员的专业胜任能力和独立性等五个方面对ZS会计师事务所存在问题的原因进行了分析。第五部分,改善ZS会计师事务所审计质量控制的措施。这一部分对ZS会计师事务所目前在审计质量控制方面存在的问题提出了改进意见,主要有提高自身竞争力、优化人力资源管理体系、重视思想观念培养、提高审计独立性、加强业务承接与审计过程管理等措施。综上所述,本文将ZS会计师事务所作为研究对象,通过分析其审计质量控制现状、存在的问题以及问题成因,就如何改善其审计质量控制提出了一些对策,对进一步推动审计质量控制的研究具有一定的学术价值,对改善我国会计师事务所审计质量控制现状具有一定的理论意义。
[Abstract]:At present, China's market economy is in a period of rapid development, the number of accounting firms is increasing year by year, and the competition is intensifying. Under this background, many accounting firms are striving to optimize and reform themselves in order to seek better development. For example, the management of accounting firms is lax, vicious competition among industries, the level of professional ethics of auditors is different, the awareness of supervision is weak and so on. The audit quality is closely related to the audit results. Therefore, the audit quality is the focus of the public, and it is very important for the development of accounting firms. Audit quality control, so as to improve the quality of audit, win a good reputation for themselves, but also responsible for the public. About the current situation of audit quality control of ZS accounting firms, the author obtained relevant information by means of consulting information, based on the theoretical research of relevant literature, comprehensive understanding of their own, put forward its existing problems, of course. The main content of this paper consists of five parts. The first part is the introduction. This part first introduces the background and significance of the topic, then summarizes and comments the relevant literature, and finally introduces the research ideas and research. This part first introduces the related concepts of audit quality control, then describes the related contents of audit quality control from three aspects of plan, implementation and report, and then analyzes the influencing factors of audit quality control, including line. Industry competition and fee standards, the size of accounting firms, auditors'professional competence and ethics, audit tenure, government supervision and industry self-discipline. Part III, ZS accounting firms and audit quality control status. This part first introduces the basic situation of ZS accounting firms, such as business scope, organizational framework. The paper summarizes the present situation of audit quality control from several aspects, such as audit business acceptance system, audit plan compilation content, audit work implementation procedure, audit report issuance process and so on. The fourth part, the problems and reasons of audit quality control in ZS accounting firms are analyzed. This paper points out the problems existing in the audit quality control of ZS accounting firms, such as the imprecise business acceptance system, the arbitrary content of the plan, the deletion of necessary audit procedures, the mere formality of the review mechanism and the insufficient record of audit manuscripts. The fifth part is the measures to improve the audit quality control of ZS accounting firms. This part puts forward some suggestions to improve the audit quality control of ZS accounting firms. To sum up, this paper takes ZS accounting firm as the research object, analyzes the present situation of audit quality control, the existing problems and the causes of the problems, and puts forward some suggestions on how to improve it. This paper puts forward some countermeasures to improve the audit quality control, which has certain academic value to further promote the research of audit quality control and has certain theoretical significance to improve the present situation of audit quality control in Chinese accounting firms.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4
[Abstract]:At present, China's market economy is in a period of rapid development, the number of accounting firms is increasing year by year, and the competition is intensifying. Under this background, many accounting firms are striving to optimize and reform themselves in order to seek better development. For example, the management of accounting firms is lax, vicious competition among industries, the level of professional ethics of auditors is different, the awareness of supervision is weak and so on. The audit quality is closely related to the audit results. Therefore, the audit quality is the focus of the public, and it is very important for the development of accounting firms. Audit quality control, so as to improve the quality of audit, win a good reputation for themselves, but also responsible for the public. About the current situation of audit quality control of ZS accounting firms, the author obtained relevant information by means of consulting information, based on the theoretical research of relevant literature, comprehensive understanding of their own, put forward its existing problems, of course. The main content of this paper consists of five parts. The first part is the introduction. This part first introduces the background and significance of the topic, then summarizes and comments the relevant literature, and finally introduces the research ideas and research. This part first introduces the related concepts of audit quality control, then describes the related contents of audit quality control from three aspects of plan, implementation and report, and then analyzes the influencing factors of audit quality control, including line. Industry competition and fee standards, the size of accounting firms, auditors'professional competence and ethics, audit tenure, government supervision and industry self-discipline. Part III, ZS accounting firms and audit quality control status. This part first introduces the basic situation of ZS accounting firms, such as business scope, organizational framework. The paper summarizes the present situation of audit quality control from several aspects, such as audit business acceptance system, audit plan compilation content, audit work implementation procedure, audit report issuance process and so on. The fourth part, the problems and reasons of audit quality control in ZS accounting firms are analyzed. This paper points out the problems existing in the audit quality control of ZS accounting firms, such as the imprecise business acceptance system, the arbitrary content of the plan, the deletion of necessary audit procedures, the mere formality of the review mechanism and the insufficient record of audit manuscripts. The fifth part is the measures to improve the audit quality control of ZS accounting firms. This part puts forward some suggestions to improve the audit quality control of ZS accounting firms. To sum up, this paper takes ZS accounting firm as the research object, analyzes the present situation of audit quality control, the existing problems and the causes of the problems, and puts forward some suggestions on how to improve it. This paper puts forward some countermeasures to improve the audit quality control, which has certain academic value to further promote the research of audit quality control and has certain theoretical significance to improve the present situation of audit quality control in Chinese accounting firms.
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233;F239.4
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