CPA审计项目成本控制:理论拓展与路径选择  

Cost Control of CPA Audit Projects:Theory Developing & Path Selecting

作　　者：谢志华[1] 孟丽荣[2] 余应敏[2] 

机构地区：[1]北京工商大学 [2]中央财经大学会计学院

出　　处：《审计研究》2007年第2期81-86,共6页Auditing Research

基　　金：北京市社科规划重点项目(Sz200410011003)的阶段性成果。

摘　　要：CPA审计项目成本控制历来都为审计实务所高度关注。审计项目成本的高低影响着审计效率与审计质量,以及审计收益的实现程度。长期以来由于对或有成本和社会成本等认识不足,导致审计项目的成本控制仍主要停留于直接成本控制层面,控制效果不甚理想、审计成本仍居高不下。笔者认为,有必要深入研究审计项目或有成本控制理念、制定科学的控制策略,更好地规避审计风险、提高审计绩效。The CPA auditing practice always has great concerns on the cost controt of CPA audit projects. The level of cost of audit projects has important impact on efficiency,quality and the realization extent of the audit income. For a long period, the cost control of audit projects remains in the control level of direct cost because of the lack of knowledge in contingent cost and social costs, the result of the cost controlling isn＇t ideal and the audit costs are still high. In our view,it is necessary to probe deeply in the concept of contingent cost control of audit projects, and design scientific control strategy to evade or control audit risk and improve audit performance.

关 键 词：审计项目 成本控制 理念拓展 

分 类 号：F239.4[经济管理—会计学]