XX会计师事务所审计质量控制研究-会计专业论文.docx

万方数据 万方数据 摘 摘 要 万方数据 万方数据 摘 要 近年来，随着中小型企业的迅猛发展，其审计服务主体——小型会计师事务所已 成为审计市场的重要组成部分。而近来层出不穷的审计质量问题及其引发的法律纠 纷，使得审计质量控制问题越来越被大众所关注。小型会计师事务所在蓬勃发展的同 时，也存在着业务执行不到位、复核程序不完整、审计独立性保持不谨慎、人力资源 素质不高等问题，这些问题都制约着小型会计师事务所审计质量的提高与事务所的长 远发展，并影响到整个审计行业的健康发展。当下建立与事务所实际情况相适应的审 计质量控制制度，是提高小型会计师事务所审计质量控制的关键。 本文以 XX 小型会计师事务所为研究对象，立足于 XX 会计师事务所的自身情况 和特点，采用文献研究法、调查法、案例分析法，对 XX 会计师事务所审计质量控制 现状进行了深入分析，找出了该所在业务承接、业务执行、人力资源方面的主要问题， 进一步挖掘导致问题出现的症结所在，并抓住关键点，立足加强事务所内部管理，结 合 PDCA 循环、过程质量控制及内部控制理论，提出了审计质量控制优化建议，通 过优化 XX 会计师事务所组织形式，加强业务承接和业务执行过程的全面控制，完善 事务所人才招聘、培训和薪酬制度，逐步提升事务所审计质量，完善事务所审计质量 控制体系，促使 XX 会计师事务所获得更好发展。并为类似小型会计师事务所的审计 质量控制问题提供一定的参考借鉴。 关键词：小型会计师事务所；审计质量；质量控制；PDCA I 重庆理 重庆理工大学硕士学位论文 Abst Abstract Abstract In recent years, with the rapid development of Small and medium enterprises, small accounting firms as their auditing service principal has become an important part of the audit market. The endless stream of audit quality issues and its lead legal dispute make audit quality control issues are increasingly concerned about the public. Incomplete business execution, incomplete review procedures, difficulty of guarantee the independence of audit, low quality of human resources and other problems came up with accounting firms’ rapid development. These problems are all restricting the small accounting firms audit quality and development of the accounting firm. It also affect the healthy development of the audit industry. Nowadays, establishing audit quality control system that adapt to the actual situation of accounting firm is the key to improving the audit quality control of small accounting firms. In this respect, the author on the basis of reading a lot of literature, take the situation and inherent characteristics of XX small accounting firm as the foothold, used the literature analysis, survey and case analysis to analysis XX small accounting firm audit quality control status deeply. And I found main problems of the firm in business undertaking, business execution and human resources. Then I