审计成本影响因素分析.docVIP

审计成本的影响因素分析 摘 要 在市场经济高度发达、审计业务领域竞争日趋激烈的今天，事务所的边际利润率正逐渐下降，如何控制审计成本，对会计师事务所的发展有着重要的影响， 但随着审计业务的快速发展，审计成本问题凸现。审计成本不仅是审计收费的基础，也影响着审计效率、审计质量。内部控制是现代审计的重要基础，对审计成本的影响有着重要的影响意义。但对审计成本的认识目前来说还不够全面。本文重新界定审计成本的含义及其构成，分析了审计成本主要影响因素，从审计主体、审计客体、审计风向、审计程序等方面，探讨了内部审计质量控制的成本效益分析。采取合理的审计控制措施，节约时间资源降低审计成本；加强审计成本控制，合理转嫁成本；合理安排审计过程，采取合理的程序和方法降低审计成本，并且保障审计质量，促进审计业务的发展。 关键词：会计师事务所，审计成本，影响因素 Analysis On Influence Factor Of Audit Cost ABSTRACT In a market economy is highly developed, auditing business today, the increasingly fierce competition in the marginal profit margins are gradually firm, how to control the audit costs down for certified public accountants, the development to have the important influence, but along with the rapid development of audit business, audit costs problems emerge. Audit costs is not only the basis of audit charge, also affects the audit efficiency, audit quality. The internal control is an important basis of modern audit to audit the influence of cost, has an important influence meaning. But the understanding of audit costs for now is not comprehensive. This paper is to define the meaning of audit costs and components, analyzes the main factors, the audit costs from audit entity, audit object, audit direction, audit procedure, etc, this paper discusses the internal audit quality control cost benefit analysis. Take reasonable audit control measures, save time resources reduces the audit costs; Strengthen the audit cost control, reasonable on cost; Arrange the audit process, take reasonable procedure and method reduces the audit costs, and security audit quality, promote audit business development. KEY WORDS:Certified Public Accountants，Audit costs，Influencing Factors 目　录 前　言 1 第1章 审计成本的内涵和构成 2 1.1 审计成本的意义 2 1.2 审计成本的内涵 2 1.2 审计成本的构成 3 第2章 审计成本影响因素分析 4 2.1 审计主体对审计成本的影响 4 2.1.1 会计师事务所规模大小对审计成本的影响 4 2.1.2 事务所内部审计人员素质结构也会影响到审计成本 5 2.2 审计客体对审计成本的影响 5 2.3 审计风险对审计成本的影响 6 2.4 审计程序及方法对审计成本的影响 7 第3章 审计成本的控制措施 9 3.1 节约时间资源,降低审计成本 9 3.2 加强审计成本控制,合理转嫁成本