会计师事务所审计质量评价与控制体系研究

发布时间：2018-07-09 10:13

本文选题：会计师事务所 + 审计质量　；参考：《华北电力大学》2012年硕士论文

【摘要】：随着市场经济的发展,我国审计事业取得了令人瞩目的成绩。然而,近年来不断出现的审计诉讼案件,显示出我国会计师事务所审计质量控制环节薄弱的问题,使得会计师事务所审计质量评价与控制问题成为社会各界共同关注的焦点。因此,如何科学的建立会计师事务所审计质量评价体系,并有效地评价及控制会计师事务所审计质量成为一个亟待解决的问题。论文基于审计行业监管者的角度对会计师事务所审计质量评价与控制体系展开了全面的研究。首先,广泛查阅了国内外相关文献资料,对会计师事务所审计质量的影响因素进行了全面的分析；其次,从理论上构建了会计师事务所审计质量评价体系,并以30家会计师事务所为样本对评价体系进行了实证分析；最后,针对我国会计师事务所审计质量控制的薄弱环节,构建出会计师事务所审计质量控制体系,并对加强会计师事务所审计质量控制提出对策和建议。旨在为行业监管者评价和控制会计师事务所审计质量以及对会计师事务所作出正确引导提供一定的参考建议。
[Abstract]:With the development of market economy, China's auditing has made remarkable achievements. However, the audit litigation cases in recent years have shown that the audit quality control of accounting firms in our country is weak, which makes the audit quality evaluation and control of accounting firms become the focus of the community. Therefore, how to scientifically establish the audit quality evaluation system of accounting firms and effectively evaluate and control the audit quality of accounting firms has become an urgent problem. This paper makes a comprehensive study on audit quality evaluation and control system of accounting firms from the perspective of audit regulators. First of all, extensive reference to the relevant literature at home and abroad, the audit quality of accounting firms to conduct a comprehensive analysis of the factors affecting the quality; secondly, from the theoretical construction of the audit quality evaluation system of accounting firms, Finally, aiming at the weak links of audit quality control of accounting firms in China, the audit quality control system of accounting firms is constructed. And put forward the countermeasure and suggestion to strengthen the audit quality control of accounting firm. The purpose of this paper is to provide some reference suggestions for industry regulators to evaluate and control the audit quality of accounting firms and to guide accounting firms correctly.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F233;F239.4

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