当前会计师事务所审计质量低下的原因及对策  

The Reason and Solution of the Bad Quality of Audit in Accountant Offices

作　　者：郑咏梅 

机构地区：[1]天津市河西区职工大学,天津300203

出　　处：《天津成人高等学校联合学报》2002年第3期80-82,共3页Journal of Tianjin Adult Higher Learning

摘　　要：当前会计师事务所审计质量低下是有目共睹的事实,其原因在于审计关系失衡,注册会计师审计丧失了独立性;会计师事务所的规模和经济基础与客户的规模相差悬殊,使其对审计质量承担责任的经济约束缺乏力度。面对会计市场的开放,会计师事务所将步入一个机遇与挑战并存的新阶段,寻找提高会计师事务所审计质量的对策,成为会计师事务所生存与发展的关键问题。Since the system of registered accountants has renewed in China, it played a positive role in the operation of market economy. However, it is the fact that the bad quality of audit in accountant offices in these days. The reasons are as follows. Firstly, the audit of registered accountants is deprived of inde-pendence and audit relation is unbalance. Secondly, the scale and economic basis of the accountant offices is far from the scale of the clients. And an accountant office is irresponsible for the quality of audit. Thirdly, the accountant offices are short of their own professional carefulness, their audit is irregular in its process and increase the risk of audit. Finally, the department of government interferes with the independent audit it also interferes with the normal development of registered accountant office field. Now, with the opening of accountant market, the accountant offices will go into a new period of time with opportunity and challenge at the same time. So how to improve the quality of audit is the vital problem of the existence and development of the accountant offices.

关 键 词：会计师事务所 审计质量 投资主体 无限合伙制 内部质量控制制度 

分 类 号：F239.22[经济管理—会计学]