會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量問題研究

13900字       28頁

摘  要
會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量已成為社會(huì)關(guān)注的經(jīng)濟(jì)焦點(diǎn)，是會(huì)計(jì)師事務(wù)所審計(jì)事業(yè)發(fā)展的根本途徑，是樹立會(huì)計(jì)師事務(wù)所自身形象的內(nèi)在要求，也是衡量會(huì)計(jì)師事務(wù)所審計(jì)工作的最高標(biāo)準(zhǔn)。對審計(jì)質(zhì)量問題進(jìn)行研究有利于提高會(huì)計(jì)師事務(wù)所審計(jì)服務(wù)的管理水平和執(zhí)業(yè)質(zhì)量，增強(qiáng)自身的競爭力，同時(shí)能夠及時(shí)發(fā)現(xiàn)被審單位的問題所在，給出合理可行的管理建議。
論文結(jié)合在xx會(huì)計(jì)師事務(wù)所實(shí)習(xí)的經(jīng)歷和所學(xué)的審計(jì)知識(shí)，并參閱相關(guān)文獻(xiàn)，對xx會(huì)計(jì)師事務(wù)所審計(jì)計(jì)劃階段、審計(jì)實(shí)施階段、審計(jì)完成階段的現(xiàn)狀進(jìn)行描述，并對存在的問題和影響因素進(jìn)行分析，最后提出提高xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的建議。

【關(guān)鍵詞】  審計(jì)質(zhì)量  審計(jì)過程  影響因素

Abstract
Audit quality of Certified Public Accountants has become the focus of economy society, it is the basic way of audit development, setting up the Certified Public Accountants is the inherent requirement of theirselves and the highest standard of measuring an accounting firm. The problem of audit quality research is making for improving an accounting firm management of the service level and quality, meanwhile enhancing its competitive power and discovering the held problems, definitively putting forward some reasonable feasible management advice.
Incorporate internship experience in Heilongjiang Ascenda Certified Public Accountants and knowledge of auditing, descript the current situation of audit plan, audit performing and audit accomplishment, existing problems and influencing factors were analyzed, and finally put forward improving quality advices of Heilongjiang Ascenda Certified Public Accountants.

Keywords  audit quality  audit process  influencing factors

目  錄
摘要 I
Abstract II

第1章 緒論 1
1.1研究背景 1
1.2研究目的及意義 2
1.3研究方法 2
第2章 xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量現(xiàn)狀 4
2.1xx會(huì)計(jì)師事務(wù)所審計(jì)工作的現(xiàn)狀 4
2.1.1xx會(huì)計(jì)師事務(wù)所審計(jì)計(jì)劃階段現(xiàn)狀 4
2.1.2xx會(huì)計(jì)師事務(wù)所審計(jì)實(shí)施階段現(xiàn)狀 7
2.1.3xx會(huì)計(jì)師事務(wù)所審計(jì)完成階段現(xiàn)狀 10
2.2xx會(huì)計(jì)師事務(wù)所現(xiàn)行審計(jì)質(zhì)量的控制體系 11
第3章 xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量問題分析 13
3.1xx會(huì)計(jì)師事務(wù)所審計(jì)工作存在的問題 13
3.1.1審計(jì)計(jì)劃階段存在的問題 13
3.1.2審計(jì)實(shí)施階段存在的問題 14
3.1.3審計(jì)完成階段存在的問題 14
3.2xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的影響因素分析 15
3.2.1被審計(jì)單位的因素 15
3.2.2會(huì)計(jì)師事務(wù)所的因素 16
3.2.3執(zhí)業(yè)人員的因素 16
第4章 提高xx會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的建議 18
4.1對xx會(huì)計(jì)師事務(wù)所的建議 18
4.1.1審計(jì)計(jì)劃階段的建議 18
4.1.2審計(jì)實(shí)施階段的建議 20
4.1.3審計(jì)完成階段的建議 21
4.2對審計(jì)執(zhí)業(yè)人員的建議 22
結(jié)束語 23
致謝 24
參考文獻(xiàn) 25