論會(huì )計師事務(wù)所審計質(zhì)量的提高

畢業(yè)論文

論會(huì )計師事務(wù)所審計質(zhì)量的提高
 
摘要：會(huì )計師事務(wù)所是審計職業(yè)的基本構成單位，獨立審計業(yè)務(wù)都是由會(huì )計師事務(wù)所組織完成的，它是審計質(zhì)量的履行者，注冊會(huì )計師出具的審計意見(jiàn)是財務(wù)報表使用者關(guān)鍵的信息資源。審計意見(jiàn)的可靠性和準確性取決于注冊會(huì )計師的審計質(zhì)量，審計質(zhì)量是注冊會(huì )計師審計的生命。而近年來(lái)，國內外發(fā)生了1系列審計失敗事件又嚴重影響了注冊會(huì )計師審計的聲譽(yù)，因此，研究會(huì )計師事務(wù)所審計質(zhì)量具有重要的現實(shí)意義。本文從當今我國會(huì )計師事務(wù)所審計現狀角度出發(fā)，對審計質(zhì)量的現狀進(jìn)行分析，將原因分為內部原因和外部原因，并引用銀廣夏案例更清晰的說(shuō)明當今審計質(zhì)量工作存在的問(wèn)題，最后具有針對性的提出了提高審計質(zhì)量的對策。只有會(huì )計師事務(wù)所和社會(huì )共同的努力，才能提高我國的審計質(zhì)量水平，為我國的經(jīng)濟建設做出貢獻。

關(guān)鍵詞：會(huì )計師事務(wù)所；審計質(zhì)量；提高；專(zhuān)業(yè)勝任能力；職業(yè)道德

Discussion how to improve the audit quality of the accounting firms

Abstract: The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audits quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements. The reliability and accuracy of the audit opinions lie on the audits quality which is the life of the registered accountants audit in some sense. However in recent years, there have been a series of audit failure incidents at home and abroad which have affected the audit reputation of the registered accountants seriously. Accordingly it has important practical significance to study the audits quality of the accounting firms. My paper studies the audits quality from the perspective of the audit actuality of the accounting firms in our country, and divides the causes into internal ones and external ones. Then I refer to the case of the Yinguangxia (Yin Chuan) Industry to make out the problems of the audits quality exsiting in the audit business nowerdays more clearly. Finally, the countermeasures are given pertinently to improve the audits quality. Only the accounting firms and our society make great efforts together, the audits quality of our country could be improved and contribute to Chinas economic development. 

Key words: the accounting firms, audit quality, improve, professional competence , professional ethics

【論會(huì )計師事務(wù)所審計質(zhì)量的提高】相關(guān)文章：

論審計質(zhì)量的控制08-08

試論如何提高存貨審計質(zhì)量08-19

淺談如何提高內部審計質(zhì)量07-16

會(huì )計師事務(wù)所規模與審計質(zhì)量的文獻綜述07-30

加強審計計劃管理　提高審計工作質(zhì)量06-29

會(huì )計師事務(wù)所審計質(zhì)量影響因素的研究論文07-31

淺析提高內部審計質(zhì)量的方法和途徑09-16

提高內部審計工作質(zhì)量探討06-14

提高基層財政預算執行審計的質(zhì)量07-24

提高審計工作質(zhì)量的措施分析06-26