会计师事务所审计质量控制研究——以瑞华会计师事务所为例.pdfVIP

会计师事务所审计质量控制研究 ——以瑞华会计师事务所为例 摘 要 随着经济全球化的发展，金融市场日益繁荣，审计行业也随之蓬勃发展，审 计业务需求量增加，促使会计师事务所的数量也随之增加。审计在经济社会的重 要作用决定了审计质量的重要性，然而近年来频频被曝光财务造假和审计失败案 例，使社会公众对事务所作为“经济警察”的客观性、公正性产生质疑。事务所 的声誉受损、形象下跌，与客户之间出现信任危机，如何加强会计师事务所的审 计质量控制成为紧迫的研究课题。因此，本文选取了比较有代表性的瑞华所为研 究对象，在掌握相关理论的基础上，对其对亚太实业审计失败的事件进行回顾， 分别从会计师事务所、审计人员、社会三个角度进行详细分析影响事务所审计质 量的因素：如审计人员的专业胜任能力不足、未严格遵循独立性原则、职业敏感 度不强；事务所的内部控制存在缺陷，对审计质量监控不到位；法律体系尚未完 善，审计行业竞争激烈等。而后从瑞华会计师事务所的实际情况出发，从不同的 角度针对性的提出改善审计质量的建议：提高审计人员的专业技能，落实注册会 计师职业道德培训，要求审计人员执行审计程序时必须审慎、严谨；事务所需开 设业务培训课程，严格要求事务所成员坚持继续教育，同时完善审核程序，加强 质量控制，建立激励与约束的机制；监管机构完善监管制度，加大执法力度。 关键词：审计质量；审计质量控制；职业道德；职业能力 I Research on Auditing Quality Control of Accounting Firms ——A Case Study of Ruihua Accounting Abstract With the development of economic globalization and the increasing prosperity of the financial market, the audit industry has also flourished, and the demand for audit business has increased, prompting the increase in the number of accounting firms. The important role of audit in the economic society determines the importance of audit quality. However, in recent years, it has been frequently exposed to cases of financial fraud and audit failure, which has caused the public to question the firm ’s objectivity and fairness as an “economic police”. The firms reputation has been damaged, its image has fallen, and there has been a crisis of trust with its customers. How to strengthen the audit quality control of accounting firms has become an urgent research topic. Therefore, this article selects the more representative Ruihua Institute as the research object, and on the basis of mastering relevant theories, reviews t