【摘要】： 審計(jì)質(zhì)量是審計(jì)工作的生命,它決定著審計(jì)工作的興衰成敗和審計(jì)部門的生存與發(fā)展。如何保證石油企業(yè)審計(jì)工作質(zhì)量呢?筆者認(rèn)為,對(duì)審計(jì)工作質(zhì)量進(jìn)行控制是有效措施之一,而且是提高審計(jì)質(zhì)量的必要條件,規(guī)避審計(jì)風(fēng)險(xiǎn)的可靠保證。隨著我國經(jīng)濟(jì)的不斷發(fā)展,對(duì)審計(jì)工作質(zhì)量的要求越來越高。不斷增強(qiáng)廣大審計(jì)人員的質(zhì)量意識(shí),進(jìn)而加強(qiáng)審計(jì)質(zhì)量控制,達(dá)到提高審計(jì)質(zhì)量的目的,這無疑對(duì)石油企業(yè)審計(jì)工作具有重要意義。本文從審計(jì)質(zhì)量的控制出發(fā),聯(lián)系中國石油企業(yè)當(dāng)前審計(jì)工作的實(shí)際,對(duì)內(nèi)部審計(jì)質(zhì)量控制的基本涵義、必要性、目的與意義、內(nèi)容、標(biāo)準(zhǔn)以及當(dāng)前內(nèi)部審計(jì)質(zhì)量控制存在的問題、進(jìn)行了詳細(xì)闡述,在此基礎(chǔ)上,筆者提出了深化內(nèi)部審計(jì)的全員質(zhì)量意識(shí)、加強(qiáng)內(nèi)部審計(jì)質(zhì)量控制體系的制度建設(shè)、加強(qiáng)內(nèi)部審計(jì)質(zhì)量控制的全過程管理、提高內(nèi)部審計(jì)質(zhì)量控制的技術(shù)支撐水平等四個(gè)方面的對(duì)策,期望能夠切實(shí)應(yīng)用到實(shí)踐中去,有效解決中國石油企業(yè)內(nèi)部審計(jì)目前的差距和不足,更好地推動(dòng)內(nèi)部審計(jì)質(zhì)量控制的良性發(fā)展。
[Abstract]:Audit quality is the life of audit work, it determines the success or failure of audit work and the survival and development of audit department. How to ensure the quality of audit work in petroleum enterprises? The author thinks that the control of audit work quality is one of the effective measures, and it is the necessary condition of improving audit quality and the reliable guarantee to avoid audit risk. With the continuous development of China's economy, the quality of audit work is more and more demanding. It is of great significance to enhance the quality consciousness of the auditors, and then strengthen the audit quality control to improve the quality of the audit, which is undoubtedly of great significance to the audit work of the petroleum enterprises. Starting from the control of audit quality, this paper discusses the basic meaning, necessity, purpose, meaning and content of internal audit quality control in the light of the reality of the current audit work in China's petroleum enterprises. The standard and the existing problems of internal audit quality control are expounded in detail. On this basis, the author puts forward the idea of deepening the quality consciousness of internal audit staff and strengthening the system construction of internal audit quality control system. The countermeasures of strengthening the whole process management of internal audit quality control and improving the technical support level of internal audit quality control are expected to be applied to practice. It can effectively solve the gap and deficiency of internal audit of Chinese petroleum enterprises and promote the benign development of internal audit quality control.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2008
【分類號(hào)】：F239.45;F426.22

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳彥芳;非營利組織內(nèi)部審計(jì)質(zhì)量控制研究[D];蘭州商學(xué)院;2012年

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本文編號(hào)：2456002