本文選題：審計質(zhì)量　切入點：控制　出處：《湖南大學》2001年碩士論文　論文類型：學位論文

【摘要】： 本文嘗試以全面質(zhì)量管理理論為基礎，，借鑒系統(tǒng)論和控制 論的有關原理，通過深入剖析審計質(zhì)量的內(nèi)涵和影響因素，構 建一個多層次、全方位、全過程的三維審計質(zhì)量控制系統(tǒng)模型， 并重點從四個方面對系統(tǒng)模型進行了探討：審計質(zhì)量控制標 準、審計質(zhì)量控制系統(tǒng)的構成、審計質(zhì)量控制方法、審計質(zhì)量 控制的經(jīng)濟分析。 標準化系統(tǒng)一章著重分析了我國質(zhì)量控制準則存在的問 題并提出了一些改進建議，對具體審計作業(yè)中質(zhì)量標準和考核 指標的制定也設計了幾個可行的具體指標。 第三章是本文的重點，主要從控制體制（豎向）、控制內(nèi) 容（橫向）、控制階段和流程（縱向）等三方面對審計質(zhì)量控 制系統(tǒng)進行了全面分析。我國注冊會計師審計質(zhì)量控制應該實 行財政部宏觀控制、注協(xié)中觀控制和事務所微觀控制相結合的 控制體制，從審計環(huán)境、審計主體、審計客體三個方面，對審 計業(yè)務承接、審計計劃、審計實施、審計報告四個作業(yè)環(huán)節(jié)進 行多層次、全面、全員、全過程的控制。 控制方法和經(jīng)濟分析兩章則是針對審計質(zhì)量控制系統(tǒng)模 型在實際運用中的操作可行性和決策有效性所進行的分析。
[Abstract]:Based on the theory of total quality management, this paper tries to draw lessons from system theory and control. Through deeply analyzing the connotation and influencing factors of audit quality, Build a multi-level, omni-directional, full-process three-dimensional audit quality control system model, The system model is discussed from four aspects: audit quality control standard. The composition of audit quality control system, audit quality control method, audit quality. Economic analysis of control. In the chapter of Standardization system, the question of the existence of quality control criterion in China is analyzed emphatically. This paper also puts forward some suggestions for improving the quality standard and examination in the specific audit operation. The establishment of indicators also designed several feasible specific indicators. The third chapter is the focus of this paper, mainly from the control system (vertical, control inside). Control of audit quality in three aspects (horizontal, control phase and process (vertical)). The audit quality control of certified public accountants in China should be realized. The Ministry of Finance has combined macro-control, mid-level control and microcontrol of the firm with the Ministry of Finance. Control system, from three aspects of audit environment, audit subject and audit object, to review the audit. Plan business, audit plan, audit implementation and audit report. Line multi-level, comprehensive, full staff, the whole process of control. The two chapters of control method and economic analysis aim at the audit quality control system module. Analysis of operational feasibility and decision-making effectiveness in practical application.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2001
【分類號】：F239.0

【引證文獻】

相關碩士學位論文 前2條

1 張奇峰;中國獨立審計質(zhì)量的經(jīng)濟學透視[D];湖南大學;2003年

2 張廣平;國家審計機關審計質(zhì)量評價問題研究[D];暨南大學;2006年

本文編號：1602845