發(fā)布時(shí)間：2018-08-24 18:36

【摘要】：我國(guó)審計(jì)行業(yè)的快速發(fā)展帶來(lái)了例如審計(jì)質(zhì)量較低、審計(jì)聲譽(yù)受損等問(wèn)題。如果能夠建立合理優(yōu)化的一個(gè)基于聲譽(yù)風(fēng)險(xiǎn)管理的會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系同時(shí)針對(duì)審計(jì)質(zhì)量及審計(jì)聲譽(yù)的問(wèn)題,那么這將對(duì)會(huì)計(jì)師事務(wù)所乃至整個(gè)審計(jì)市場(chǎng)重獲專業(yè)性的信任。本文首先回顧相關(guān)研究的文獻(xiàn)綜述與理論基礎(chǔ)。從聲譽(yù)風(fēng)險(xiǎn)與聲譽(yù)風(fēng)險(xiǎn)管理、審計(jì)失敗與審計(jì)聲譽(yù)、審計(jì)質(zhì)量控制三個(gè)方面回顧,對(duì)相關(guān)文獻(xiàn)研究成果進(jìn)行綜述,并對(duì)論文涉及到這三個(gè)方面的理論進(jìn)行闡述,以此奠定下文堅(jiān)實(shí)的理論基礎(chǔ)。其次,對(duì)L會(huì)計(jì)師事務(wù)所的審計(jì)失敗案例進(jìn)行總結(jié),分析L會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系。通過(guò)對(duì)L會(huì)計(jì)師事務(wù)所審計(jì)失敗案例的匯總回顧,將審計(jì)失敗成因分為來(lái)自審計(jì)外部因素和來(lái)自審計(jì)內(nèi)部因素,從審計(jì)環(huán)境、客戶行為、社會(huì)公眾輿論,再到審計(jì)人員和會(huì)計(jì)師事務(wù)所內(nèi)部各環(huán)節(jié)對(duì)其審計(jì)失敗的成因進(jìn)行分析。結(jié)合L會(huì)計(jì)師事務(wù)所行政處罰實(shí)例著重剖析L會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制存在的缺陷,通過(guò)L會(huì)計(jì)師事務(wù)所的審計(jì)質(zhì)量現(xiàn)狀得出審計(jì)質(zhì)量和審計(jì)聲譽(yù)相互作用,引出建立審計(jì)聲譽(yù)風(fēng)險(xiǎn)管理下的會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系的必要性。再次,優(yōu)化設(shè)計(jì)基于聲譽(yù)風(fēng)險(xiǎn)管理的L會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系。在構(gòu)建聲譽(yù)風(fēng)險(xiǎn)管理下的會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系時(shí),參照風(fēng)險(xiǎn)管理的流程,將“識(shí)別—評(píng)估—預(yù)警—應(yīng)對(duì)”等環(huán)節(jié)植入聲譽(yù)風(fēng)險(xiǎn)管理機(jī)制,在該機(jī)制下遵循有效性、系統(tǒng)性、針對(duì)性等原則對(duì)L會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系進(jìn)行優(yōu)化設(shè)計(jì)。具體而言,通過(guò)本文的研究方案,認(rèn)為重點(diǎn)應(yīng)當(dāng)從組織結(jié)構(gòu)、責(zé)任考核、信息傳遞、人才培訓(xùn)及業(yè)務(wù)流程五個(gè)方面進(jìn)行優(yōu)化。同時(shí),結(jié)合審計(jì)失敗成因提出五點(diǎn)實(shí)施保障,確保審計(jì)聲譽(yù)風(fēng)險(xiǎn)管理機(jī)制下的審計(jì)質(zhì)量控制體系達(dá)到防范審計(jì)失敗,維護(hù)審計(jì)聲譽(yù)的作用。最后為研究結(jié)論與展望。通過(guò)對(duì)L事務(wù)所審計(jì)失敗的成因分析,認(rèn)為在審計(jì)的各環(huán)節(jié)不論是內(nèi)部還是外部都存在著聲譽(yù)風(fēng)險(xiǎn);同時(shí)審計(jì)質(zhì)量和審計(jì)聲譽(yù)存在相互作用,因此建立審計(jì)聲譽(yù)風(fēng)險(xiǎn)管理下的會(huì)計(jì)師事務(wù)所審計(jì)質(zhì)量控制體系是必要的。通過(guò)本文的探討,希望未來(lái)的研究能進(jìn)一步擴(kuò)大廣度和深度,面向更多的審計(jì)市場(chǎng)參與者,共同維護(hù)審計(jì)質(zhì)量和行業(yè)聲譽(yù)。
[Abstract]:The rapid development of audit industry in China has brought problems such as low audit quality and damaged audit reputation. If a reasonably optimized audit quality control system based on reputation risk management can be established, the audit quality control system of accounting firms can be aimed at the problems of audit quality and audit reputation at the same time. So this will be the accounting firm and even the entire audit market to regain professional trust. This paper first reviews the literature review and theoretical basis of related studies. This paper reviews the three aspects of reputation risk and reputation risk management, audit failure and audit reputation, audit quality control, summarizes the related literature research results, and expounds the theories of these three aspects. To lay a solid theoretical foundation below. Secondly, the audit failure cases of L accounting firm are summarized, and the audit quality control system of L accounting firm is analyzed. By reviewing the audit failure cases of L accounting firm, the causes of audit failure are divided into external audit factors and internal audit factors, from the audit environment, customer behavior, public opinion, Then it analyzes the causes of audit failure of auditors and accounting firms. Combined with the administrative punishment of L accounting firm, the defects of audit quality control in L accounting firm are analyzed emphatically, and the interaction between audit quality and audit reputation is obtained through the audit quality status of L accounting firm. The necessity of establishing audit quality control system of accounting firm under audit reputation risk management is introduced. Thirdly, the audit quality control system of L accounting firm based on reputation risk management is optimized. In constructing the audit quality control system of accounting firms under reputation risk management, referring to the process of risk management, the "identification-assessment-forewarning-response" link is implanted into the reputation risk management mechanism, and the effectiveness of the mechanism is followed. Systematic, pertinence and so on principle carries on the optimization design to the L accounting firm audit quality control system. In particular, through the research scheme of this paper, the author thinks that the key points should be optimized from five aspects: organizational structure, responsibility assessment, information transmission, personnel training and business process. At the same time, combining with the causes of audit failure, this paper puts forward five implementation guarantees to ensure that the audit quality control system under the audit reputation risk management mechanism can prevent the audit failure and maintain the audit reputation. The last part is the conclusion and prospect of the research. Based on the analysis of the causes of audit failure of L firm, it is concluded that there are reputation risks in all aspects of audit, both internal and external, and that audit quality and audit reputation interact with each other. Therefore, it is necessary to establish audit quality control system under audit reputation risk management. Through the discussion of this paper, we hope that the future research can further expand the scope and depth of the audit market for more participants, together to maintain audit quality and industry reputation.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F239.4

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本文編號(hào)：2201687