会计师事务所审计质量控制研究—基于国内所与国际所比较的视角毕业论文.doc

本 科 毕 业 论 文 题 目 会计师事务所审计质量控制研究—基于国内所与国 际所比较的视角 学 院 专 业 财 务 管 理 班 级 学 号 学生姓名 指导教师  摘 要 审计质量是审计工作的生命线，关系到审计事业的兴亡。随着国内、国际职业环境日趋复杂，审计失败案例频频发生，会计师事务所的审计质量问题越来越受到社会各界的广泛关注, 也成为影响注册会计师行业生存与发展的重要因素。研究如何提高会计师事务所的审计质量控制，是一个有现实意义和实践价值的课题。本文研究事务所审计质量控制有多个角度，旨在从审计收费、审计意见、客户特征、资产负债率、净资产收益率等方面来分析如何提高会计师事务所审计质量控制。本文拟从审计质量控制的相关概念出发，分析影响审计质量的因素，指出我国与国际在审计质量控制方面的现状，通过回归方程实证分析我国与国际在审计质量控制上的差异，最后对会计师事务所如何完善审计质量控制提出建议。 关键词：Abstract Audit quality is the lifeline of audit work, relates to the rise and fall of the audit business. Along with the domestic and international professional environment is becoming increasingly complex, audit failure case occurred frequently, CPA firm's audit quality problem more and more attention by all circles of the society, also become influence CPA profession survival and development of important factor. Studies how to improve the auditing quality control accounting firm, is a realistic meaning and practical value of the subject. This paper research firm audit quality control have multiple Angle, aims to audit charge, from audit opinion, customer characteristics, asset-liability ratio, net assets yield to analysis how to improve accounting firm audit quality control. This article, from the audit quality control, analyzes the relevant concept of influence factors of audit quality, pointed out that our country and international in the audit quality control aspects of the status quo, the regression equation between China and empirical analysis of the international quality control in audit differences in accounting firm, finally to how to improve the audit quality control are proposed. Keywords: audit quality control; accounting firm; certifi