【摘要】： 獨(dú)立審計(jì)因市場經(jīng)濟(jì)發(fā)展的需要而產(chǎn)生,必須不斷適應(yīng)經(jīng)濟(jì)發(fā)展所帶來的變化,滿足社會(huì)為其提出的新的要求,扮演好自己的社會(huì)角色。在這個(gè)過程中,審計(jì)質(zhì)量始終是注冊會(huì)計(jì)師行業(yè)賴以生存和發(fā)展的生命線。迄今為止,國內(nèi)外眾多審計(jì)學(xué)者己對審計(jì)質(zhì)量問題作了深入的研究,但大部分都側(cè)重于審計(jì)質(zhì)量控制方面。筆者認(rèn)為要有效解決審計(jì)質(zhì)量及其控制問題,首先必須解決審計(jì)質(zhì)量衡量標(biāo)準(zhǔn)的建立問題。本文首先論述了審計(jì)質(zhì)量的概念、分析了審計(jì)質(zhì)量的特點(diǎn),并以此為理論基礎(chǔ)提出了審計(jì)質(zhì)量評價(jià)體系的構(gòu)建思想與構(gòu)建原則。然后將審計(jì)質(zhì)量分為會(huì)計(jì)師事務(wù)所總體執(zhí)業(yè)質(zhì)量和單個(gè)項(xiàng)目審計(jì)質(zhì)量,在參考大量國內(nèi)外相關(guān)理論研究成果的基礎(chǔ)上,從會(huì)計(jì)師事務(wù)所總體執(zhí)業(yè)質(zhì)量層面設(shè)置了十二個(gè)評價(jià)指標(biāo);從單個(gè)審計(jì)項(xiàng)目層面設(shè)置了兩個(gè)評價(jià)審計(jì)結(jié)果的指標(biāo)和十二個(gè)評價(jià)審計(jì)過程的指標(biāo)。最后,對獨(dú)立審計(jì)質(zhì)量評價(jià)體系應(yīng)用的相關(guān)配套措施加以探討并倡導(dǎo)注冊會(huì)計(jì)師行業(yè)實(shí)行品牌經(jīng)營策略。
[Abstract]:Because of the development of market economy, independent audit must constantly adapt to the changes brought by economic development, meet the new requirements put forward by the society, and play its own social role. In this process, audit quality has always been the lifeline of the existence and development of CPA industry. So far, many audit scholars at home and abroad have done in-depth research on audit quality, but most of them focus on audit quality control. The author thinks that in order to solve the audit quality and its control problem effectively, the establishment of audit quality measurement standard must be solved first. This paper first discusses the concept of audit quality, analyzes the characteristics of audit quality, and puts forward the thought and principle of constructing audit quality evaluation system on the basis of this theory. Then the audit quality is divided into the overall practice quality of accounting firms and the audit quality of a single project. On the basis of reference to a large number of relevant theoretical research results at home and abroad, From the overall practice quality of accounting firms set up 12 evaluation indicators; At the level of a single audit project, two indexes for evaluating audit results and twelve indexes for evaluating audit process are set up. Finally, this paper discusses the related measures of the application of the independent audit quality evaluation system and advocates the implementation of brand management strategy in the CPA industry.
【學(xué)位授予單位】：山西財(cái)經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2006
【分類號】：F239.4;F233

【引證文獻(xiàn)】

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相關(guān)碩士學(xué)位論文 前1條

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本文編號：2464646