毕业论文--新审计准则下对审计质量的影响.docVIP

新审计准则下对审计质量的影响 The impact of new auditing standard on audit quality 总计 毕业设计（论文） 20 页 表 格 0 个 插 图 0 幅  摘要 为完善中国注册会计师审计准则体系，加速实现与国际准则趋同，中国注册会计师协会拟定了22项新准则，并对26项已颁布的准则进行了必要的修订和完善，由财政部在2006年2月15日正式发布48项注册会计师审计准则，该准则已于2007年1月1日起在境内所有会计师事务所施行(以下简称“新审计准则”)。这标志着适应我国市场经济发展要求、与国际惯例趋同的企业会计准则体系和注册会计师审计准则体系正式建立。新审计准则的颁布与实施意味着我国的审计行业正致力于通过高水平的执业准则，提高审计质量，促进审计行业的发展，从而推动我国市场经济的良性发展。文章首先对审计准则、审计质量进行了较为详细的介绍，根据审计质量影响因素的分析以及新旧审计准则之间的变化对比，再基于前人的经验总结以及个人的分析，最后得出文章结论：新审计准则的实施总体上提高了审计质量。 关键词：新审计准则 审计质量 审计风险 审计独立性 Abstract In order to improve the Chinese Institute of Certified Public Accountants auditing standards system, accelerate the convergence with international norms, the Chinese Institute of Certified Public Accountants developed 22new guidelines, and26 have been issued guidelines are necessary to revise and perfect, by the Ministry of Finance in February 15, 2006 released48 of Certified Public Accountants auditing standards, the standards on January 1, 2007in all accounting firms (here in after referred to as the implementation of the new audit standard . ). This marks the adapts our country market economy development request, hastens with the international convention with business accounting the criterion system and the Institute of Certified Public Accountants auditing standards system formally established. New audit standard and implementation means that our audit industry is committed to a high level of professional standards, improve the audit quality, promoting audit to the development of the industry, thereby promoting the benign development of the economy of our country market. The auditing standards, audit quality are introduced, according to the audit quality and analyses the influencing factors of new auditing standards between changes in contrast, then based on summing up the experience of predecessors and personal analysis, finally draws the conclusion: the new auditing standards implementation overall im