S公司经济责任审计质量管理现状、问题与对策分析  

Analysis of Status,Problems and Countermeasures of Quality Management in Economic Responsibility Audit at Company S

作　　者：张琳[1] ZHANG Lin(Shaanxi Railway Institute)

机构地区：[1]陕西铁路工程职业技术学院

出　　处：《当代会计》2023年第18期79-81,共3页Contemporary Accounting

摘　　要：以内部经济责任审计质量为研究对象,在理论界关于内审质量研究的基础上,通过分析S公司经济责任审计分类,明确公司在实践方面存在的审计缺陷,并从审计理念、审计制度、审计运行、审计评价方面深度分析其产生的原因,从S公司经济责任审计的狭义控制扩展至广义的内审质量全方位管理,构建具有系统性、完善性、长期性的能动式内审工作制度动态模型,并辅以合理化建议。Focusing on the quality of internal economic responsibility audits and building upon the theoretical foundation of internal audit quality research,this paper conducts an analysis of the classification of economic responsibility audits at Company S,explicitly identifies audit deficiencies present in the company's practical application and delves deeply into the root causes from the perspectives of audit philosophy,systems,operations,and evaluations.Additionally,this paper expands the scope of Company S's economic responsibility audits from a narrow control approach to a comprehensive internal audit quality management framework and proposes and constructs a dynamic model for an active internal audit work system characterized by systematization,completeness,and long-term sustainability.Finally,this paper puts forward rationalized recommendations.

关 键 词：经济责任审计 质量管理 动态改进 公司 

分 类 号：F239.47[经济管理—会计学]