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論會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的提高
畢業(yè)論文
論會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量的提高
摘要：會(huì)計(jì)師事務(wù)所是審計(jì)職業(yè)的基本構(gòu)成單位，獨(dú)立審計(jì)業(yè)務(wù)都是由會(huì)計(jì)師事務(wù)所組織完成的，它是審計(jì)質(zhì)量的履行者，注冊(cè)會(huì)計(jì)師出具的審計(jì)意見是財(cái)務(wù)報(bào)表使用者關(guān)鍵的信息資源。審計(jì)意見的可靠性和準(zhǔn)確性取決于注冊(cè)會(huì)計(jì)師的審計(jì)質(zhì)量，審計(jì)質(zhì)量是注冊(cè)會(huì)計(jì)師審計(jì)的生命。而近年來(lái)，國(guó)內(nèi)外發(fā)生了1系列審計(jì)失敗事件又嚴(yán)重影響了注冊(cè)會(huì)計(jì)師審計(jì)的聲譽(yù)，因此，研究會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量具有重要的現(xiàn)實(shí)意義。本文從當(dāng)今我國(guó)會(huì)計(jì)師事務(wù)所審計(jì)現(xiàn)狀角度出發(fā)，對(duì)審計(jì)質(zhì)量的現(xiàn)狀進(jìn)行分析，將原因分為內(nèi)部原因和外部原因，并引用銀廣夏案例更清晰的說(shuō)明當(dāng)今審計(jì)質(zhì)量工作存在的問(wèn)題，最后具有針對(duì)性的提出了提高審計(jì)質(zhì)量的對(duì)策。只有會(huì)計(jì)師事務(wù)所和社會(huì)共同的努力，才能提高我國(guó)的審計(jì)質(zhì)量水平，為我國(guó)的經(jīng)濟(jì)建設(shè)做出貢獻(xiàn)。
關(guān)鍵詞：會(huì)計(jì)師事務(wù)所；審計(jì)質(zhì)量；提高；專業(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
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