会计师事务所审计质量控制研究  

Research on Audit Quality Control of Accounting Firms

作　　者：周昕[1] Xin Zhou(Nanjing Forestry University,Nanjing,Jiangsu)

机构地区：[1]南京林业大学,江苏南京

出　　处：《管理科学与研究（中英文版）》2022年第11期93-98,共6页Management Science and Research

摘　　要：会计师事务所审计是提高经济信息质量、维护市场经济秩序的重要制度安排,但是现在的事务所审计仍存在诸多问题。本文通过对会计师事务所审计流程的梳理找出其审计质量控制存在的问题,深入探究其原因并提出了关于加强会计师事务所质量控制的建议。研究发现我国会计师事务所现行的质量控制体系存在的主要问题为业务承接时缺乏对于被审计单位的了解;业务执行时事务所内部缺乏有效的沟通机制、总所垂直管理制度有待完善、审计预算的限制影响了审计程序的执行;进业务复核流于形式、合伙人监督职能履行不到位,对于出现的问题缺乏相应的惩罚机制等。对此本文在管理制度、业务流程、监管力度等方面提出了相关的建议。Auditing by accounting firms is an important institutional arrangement for improving the quality of economic information and maintaining the order of the market economy,but there are still many problems in the current audit of firms.This paper finds out the problems in audit quality control of accounting firms by reviewing their audit processes,explores the causes in depth,and puts forward suggestions for strengthening the quality control of accounting firms.It is found that the main problems exist in the current quality control system of accounting firms in China.In the execution of business,the firm lacks effective communication mechanism,the vertical management system of the head office needs to be improved,and the limitation of audit budget affects the execution of audit procedures.The business review becomes a formality,the partner's supervision function is not in place,and the corresponding punishment mechanism is lacking for the problems.In this paper,relevant suggestions are put forward in terms of the management system,business process,supervision and other aspects.

关 键 词：会计师事务所 审计 质量控制 

分 类 号：F23[经济管理—会计学]