【摘要】： 如何提高審計質(zhì)量,防范審計風(fēng)險,不僅是審計實踐面臨的緊迫問題,也是審計理論研究的一個重要課題。論文以審計質(zhì)量為研究對象,采用規(guī)范分析和實證分析相結(jié)合的方法,從質(zhì)量這一最基本概念入手,探討了審計質(zhì)量的基本涵義和特征,分析了審計質(zhì)量管理的基本要求。認(rèn)為審計質(zhì)量作為質(zhì)量的一種,既有一般產(chǎn)品和服務(wù)質(zhì)量的共同特征,也有其自身的特殊規(guī)定性;審計質(zhì)量的優(yōu)劣,根源在于系統(tǒng)的整體性能,取決于審計機(jī)關(guān)全員、全過程及其各環(huán)節(jié)相互融通與耦合的質(zhì)量;審計質(zhì)量管理的要求是由審計質(zhì)量本身的性質(zhì)決定的,審計質(zhì)量本身所具有的綜合性、相對可控性和主觀性等特征,決定了審計質(zhì)量管理必須是系統(tǒng)的、全面的、可控的、適用的和開放的。在此基礎(chǔ)上,論文結(jié)合對ISO9000標(biāo)準(zhǔn)基本理論的分析,重點(diǎn)研究了審計機(jī)關(guān)引入ISO9000標(biāo)準(zhǔn)的必要性和可行性,認(rèn)為ISO9000標(biāo)準(zhǔn)不僅反映了審計質(zhì)量的本質(zhì)特性,而且體現(xiàn)了審計質(zhì)量管理的基本要求,其蘊(yùn)涵的管理原理和方法對審計管理同樣適用�；谝陨险J(rèn)識,論文從體系內(nèi)容和技術(shù)方法等方面,提出了建立審計質(zhì)量管理體系的基本框架,并以審計署成都特派辦引入ISO9000標(biāo)準(zhǔn)為實證對象,進(jìn)一步論證了ISO9000標(biāo)準(zhǔn)對審計機(jī)關(guān)的適宜性及可行性。
[Abstract]:How to improve audit quality and prevent audit risk is not only an urgent problem in audit practice, but also an important subject of audit theory research. This paper takes audit quality as the research object, adopts the method of combining normative analysis and empirical analysis, starting with the most basic concept of quality, discusses the basic meaning and characteristics of audit quality, and analyzes the basic requirements of audit quality management. As a kind of quality, audit quality has the common characteristics of general products and service quality, and also has its own special stipulation, and the quality of audit quality is rooted in the overall performance of the system and depends on the whole staff of the audit institution. The requirements of audit quality management are determined by the nature of audit quality itself, and the audit quality itself has the characteristics of comprehensiveness, relative controllability and subjectivity. The audit quality management must be systematic, comprehensive, controllable, applicable and open. On this basis, this paper analyzes the basic theory of ISO9000 standard, and focuses on the necessity and feasibility of introducing ISO9000 standard into audit institutions. It is concluded that ISO9000 standard not only reflects the essential characteristics of audit quality. Moreover, it embodies the basic requirements of audit quality management, and the management principles and methods contained in it are also applicable to audit management. Based on the above understanding, the paper puts forward the basic framework of establishing the audit quality management system from the aspects of system content and technical methods, and takes the introduction of ISO9000 standard by Chengdu Special Office of Audit Office as the empirical object. Furthermore, the suitability and feasibility of ISO9000 standard for audit institutions are demonstrated.
【學(xué)位授予單位】：天津大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.22;F203

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 劉振亮;基于ISO9000標(biāo)準(zhǔn)哈爾濱市審計局審計質(zhì)量管理研究[D];哈爾濱工程大學(xué);2011年

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本文編號：2154135