xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制制度畢業(yè)設(shè)計(jì) 合格作品.docx
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xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制制度畢業(yè)設(shè)計(jì) 合格作品,摘要會(huì)計(jì)師事務(wù)所作為一個(gè)以提供審計(jì)服務(wù)為主要業(yè)務(wù)的經(jīng)濟(jì)主體，質(zhì)量是其生存和發(fā)展的基石。但是近年來(lái)，國(guó)內(nèi)外連續(xù)發(fā)生了許多事務(wù)所為上市公司會(huì)計(jì)欺詐行為出具不實(shí)審計(jì)報(bào)告的事件，嚴(yán)重?fù)p害了投資者的利益，動(dòng)搖了政府部門及廣大社會(huì)公眾對(duì)證券市場(chǎng)的信心，并引發(fā)了注冊(cè)會(huì)計(jì)師行業(yè)嚴(yán)重的誠(chéng)信危機(jī)。因此如何建立與完善事務(wù)所質(zhì)量控制制度以達(dá)到...
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此文檔由會(huì)員 白癡學(xué)東西 發(fā)布
摘 要
會(huì)計(jì)師事務(wù)所作為一個(gè)以提供審計(jì)服務(wù)為主要業(yè)務(wù)的經(jīng)濟(jì)主體，質(zhì)量是其生存和發(fā)展的基石。但是近年來(lái)，國(guó)內(nèi)外連續(xù)發(fā)生了許多事務(wù)所為上市公司會(huì)計(jì)欺詐行為出具不實(shí)審計(jì)報(bào)告的事件，嚴(yán)重?fù)p害了投資者的利益，動(dòng)搖了政府部門及廣大社會(huì)公眾對(duì)證券市場(chǎng)的信心，并引發(fā)了注冊(cè)會(huì)計(jì)師行業(yè)嚴(yán)重的誠(chéng)信危機(jī)。因此如何建立與完善事務(wù)所質(zhì)量控制制度以達(dá)到提高審計(jì)質(zhì)量的目的，成為事務(wù)所賴以生存和發(fā)展的基礎(chǔ)。
從會(huì)計(jì)師事務(wù)所質(zhì)量控制制度設(shè)計(jì)的理論出發(fā)，探討了如何按照中國(guó)注冊(cè)會(huì)計(jì)師質(zhì)量控制準(zhǔn)則的要求設(shè)計(jì)xx會(huì)計(jì)師事務(wù)所的質(zhì)量控制制度。設(shè)計(jì)完善的質(zhì)量控制制度，將對(duì)提升xx會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量具有實(shí)際指導(dǎo)作用。
【關(guān)鍵詞】 會(huì)計(jì)制度設(shè)計(jì) 審計(jì)質(zhì)量 質(zhì)量控制制度 會(huì)計(jì)師事務(wù)所
Abstract
Accounting firm to provide audit services as an economic subject of main business，Quality is the cornerstone of their existence and development.But in recent years，Continuous occurred many firms both at home and abroad for the accounting fraud of listed companies issue false audit report of events，Badly damaged the interests of investors，Shaking the government departments and the social public confidence in the stock market，And triggered a CPA profession serious credit crisis.Therefore， how to establish and perfect quality control system to achieve the firm purpose of improve the auditing quality，Be firm foundation of survival and development.
From the accounting firm quality control system design theory，Discusses how to according to quality control standards CPA firm's design requirement for quality control system.Design the perfect quality control system for implementing the new independent audit criterion not only possesses the theoretical value，Accounting firm to ascension has practical business quality instruction roles.
Keyword Accounting system design Audit quality Quality control system Accounting firm
目 錄
摘要 I
Abstract II
第1章 xx概況 1
1.1 發(fā)展歷程 1
1.2 機(jī)構(gòu)設(shè)置 2
1.3 資質(zhì)及專業(yè)技術(shù)力量 2
1.4 主要客戶 3
第2章 xx質(zhì)量控制制度設(shè)計(jì)的影響因素 5
2.1 審計(jì)資源的影響 5
2.2 審計(jì)環(huán)境的影響 6
2.3 審計(jì)風(fēng)險(xiǎn)的影響 8
2.4 審計(jì)行為因素的影響 9
第3章 xx審計(jì)質(zhì)量控制制度具體設(shè)計(jì) 10
3.1 質(zhì)量管理機(jī)構(gòu)設(shè)計(jì) 10
3.2 獨(dú)立性要求設(shè)計(jì) 11
3.3 客戶關(guān)系管理設(shè)計(jì) 13
3.4 人力資源管理設(shè)計(jì) 16
3.5 項(xiàng)目質(zhì)量管理設(shè)計(jì) 21
3.6 監(jiān)控的制度設(shè)計(jì) 29
結(jié)束語(yǔ) 30
致謝 31
參考文獻(xiàn) 32
本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)。
會(huì)計(jì)師事務(wù)所作為一個(gè)以提供審計(jì)服務(wù)為主要業(yè)務(wù)的經(jīng)濟(jì)主體，質(zhì)量是其生存和發(fā)展的基石。但是近年來(lái)，國(guó)內(nèi)外連續(xù)發(fā)生了許多事務(wù)所為上市公司會(huì)計(jì)欺詐行為出具不實(shí)審計(jì)報(bào)告的事件，嚴(yán)重?fù)p害了投資者的利益，動(dòng)搖了政府部門及廣大社會(huì)公眾對(duì)證券市場(chǎng)的信心，并引發(fā)了注冊(cè)會(huì)計(jì)師行業(yè)嚴(yán)重的誠(chéng)信危機(jī)。因此如何建立與完善事務(wù)所質(zhì)量控制制度以達(dá)到提高審計(jì)質(zhì)量的目的，成為事務(wù)所賴以生存和發(fā)展的基礎(chǔ)。
從會(huì)計(jì)師事務(wù)所質(zhì)量控制制度設(shè)計(jì)的理論出發(fā)，探討了如何按照中國(guó)注冊(cè)會(huì)計(jì)師質(zhì)量控制準(zhǔn)則的要求設(shè)計(jì)xx會(huì)計(jì)師事務(wù)所的質(zhì)量控制制度。設(shè)計(jì)完善的質(zhì)量控制制度，將對(duì)提升xx會(huì)計(jì)師事務(wù)所業(yè)務(wù)質(zhì)量具有實(shí)際指導(dǎo)作用。
【關(guān)鍵詞】 會(huì)計(jì)制度設(shè)計(jì) 審計(jì)質(zhì)量 質(zhì)量控制制度 會(huì)計(jì)師事務(wù)所
Abstract
Accounting firm to provide audit services as an economic subject of main business，Quality is the cornerstone of their existence and development.But in recent years，Continuous occurred many firms both at home and abroad for the accounting fraud of listed companies issue false audit report of events，Badly damaged the interests of investors，Shaking the government departments and the social public confidence in the stock market，And triggered a CPA profession serious credit crisis.Therefore， how to establish and perfect quality control system to achieve the firm purpose of improve the auditing quality，Be firm foundation of survival and development.
From the accounting firm quality control system design theory，Discusses how to according to quality control standards CPA firm's design requirement for quality control system.Design the perfect quality control system for implementing the new independent audit criterion not only possesses the theoretical value，Accounting firm to ascension has practical business quality instruction roles.
Keyword Accounting system design Audit quality Quality control system Accounting firm
目 錄
摘要 I
Abstract II
第1章 xx概況 1
1.1 發(fā)展歷程 1
1.2 機(jī)構(gòu)設(shè)置 2
1.3 資質(zhì)及專業(yè)技術(shù)力量 2
1.4 主要客戶 3
第2章 xx質(zhì)量控制制度設(shè)計(jì)的影響因素 5
2.1 審計(jì)資源的影響 5
2.2 審計(jì)環(huán)境的影響 6
2.3 審計(jì)風(fēng)險(xiǎn)的影響 8
2.4 審計(jì)行為因素的影響 9
第3章 xx審計(jì)質(zhì)量控制制度具體設(shè)計(jì) 10
3.1 質(zhì)量管理機(jī)構(gòu)設(shè)計(jì) 10
3.2 獨(dú)立性要求設(shè)計(jì) 11
3.3 客戶關(guān)系管理設(shè)計(jì) 13
3.4 人力資源管理設(shè)計(jì) 16
3.5 項(xiàng)目質(zhì)量管理設(shè)計(jì) 21
3.6 監(jiān)控的制度設(shè)計(jì) 29
結(jié)束語(yǔ) 30
致謝 31
參考文獻(xiàn) 32
本人書寫論文多年，上傳作品為畢業(yè)合格作品，完整內(nèi)容。格式標(biāo)準(zhǔn)。
