利安达信隆会计师事务所审计质量控制研究.pdfVIP

I 质量控制,审计,事务所,：会计师关键词 控制是影响一个事务所审计质量的主要因素。 量会计师事务所的体制和组织结构、人力资源管理、质量控制体系、审计项目的质 中宏观上还是在微观上都具有重要的意义。制约事务所审计质量的因素有许多，其 在是提供比竞争者更高的服务质量。因此会计师事务所实施有效的质量控制不论是 就个事务所本身的竞争力和生存能力。会计师事务所使自己有别于他人的最好方法 每量一方面直接影响整个审计职业的的执业质量和社会声望，另一方面也直接影响 质单位，独立审计业务都是由会计师事务所组织完成的。每个会计师事务所的执业 成会计师事务所是审计职业的基本构 计师事务所和注册会计师事业的生存和发展。 会产品的外在表现形式。审计服务产品与企业的实体产品一样，其质量如何，事关 计但是生产服务产品，注册会计师执业过程就是生产产品的过程，审计报告就是审 品， 免地成为人们的关注焦点。作为中介机构的会计师事务所，虽然不是生产物质产 避闻的相继发生，使注册会计师的社会公信力受到了严重的挑战，审计质量就不可 丑审计职业的发展提出了更高的要求，加之国际国内一系列注册会计师的财务舞弊 对 社会经济的发展增加了审计对象的复杂性和不确定性，加大了审计的难度， 要 摘 利安达信隆会计师事务所审计质量控制研究 利安达信隆会计师事务所审计质量控制研究 Abstract Socio-economic development targets to increase the audit of the complexity and uncertainty has increased the difficulty of the audit, the audit professional development of a higher demand, coupled with a series of international and domestic CPAs financial fraud scandals have occurred, The CPAs credibility suffered serious social challenges, audit quality will inevitably become the focus of concern. As the intermediarys accounting firm, though not material and products, but production services products, a certified public accountant practising the productionprocess isthe product of the process, the audit report is the product of the external audit form. Audit services products and business entities product, the quality of what is related to accounting firms and certified public accountants cause of the survival and development. Professional accounting firm was auditing the basic component units, the independent audit by the accounting firm business organizations are completed. Each of the accounting firm on the one hand a direct impact on the quality of the audit of the quality of the professional and social prestige, the