论会计师事务所的质量控制体系.docVIP

经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 经典专科、本科、硕博、研究生、期刊毕业论文 仅供参考 精心整理 仅供参考 勿用作商业用途 精心整理 仅供参考 勿用作商业用途 摘 要 随着经济的快速发展，中国的会计事务所数量和规模到一个前所未有的水平，但是与西方国家相比中国的注册会计师审计的职业生涯开始晚，虽然我们会计师事务所不断发展，而且发展的十分迅速，但隐藏在这种繁荣背后也有许多问题。在中国的注册会计师行业的历史上存在着一个很短的弯路，大多数会计师事务所不注意审计质量控制体系建设，突出绩效审计的不完善，同时也存在不完美的质量体系。本文拟从审计质量控制准则内容、新旧准则变化、与国际准则的趋同方面对新准则进行理解;通过分析会计师事务所执业质量控制失败的典型案例并结合审计实务剖析我国审计执业现状及其成因。最后结合审计实务对注册会计师事务所如何完善审计质量控制提出建议。 关键词：审计质量 质量控制体系 建议 Abstract With the rapid economic development, the number and size of accounting firm to an unprecedented level, but compared with Western countries, a Chinese registered accountant to audit his career started late, our accounting firm continuous development, but development is very rapidly, but there are many problems hidden behind the prosperity in this. With a short detour in the history of the Chinese CPA profession, most accounting firms do not pay attention to audit quality control system, highlight the imperfections of the performance audit, there is also the perfect quality system. Audit quality is generally low, and these issues are not unrelated. To strengthen audit quality control system, to promote the healthy development of the accounting profession is an important task is to improve audit quality. Key words: quality audit;quality control system;problems and countermeasures 目 录 TOC \o 1-4 \u 摘要----------------------------------------------------------------------------------------------------------1 Abstract------------------------------------------------------------------------------------------------------2 目录----------------------------------------------------------------------------------------------------------3 第一章 引言-----------------------------------------------------------------------------------------------4 1.1研究背景与选题意义-------------------------------------------------------------------------4 1.2文献综述----------------------------------------------------------------------------------------4 第二章 审计质量控制概论-------------------