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论文编号：	11534
作者编号：	2120172935
上传时间：	2020/4/15 14:07:54
中文题目：	作业成本法在T会计师事务所审计成本管理中的应用研究
英文题目：	Application of Activity-based Costing in Audit Cost Management of T Accounting Firm
指导老师：	宗先臻
中文关键字：	作业成本法；会计师事务所；审计成本
英文关键字：	Activity-based costing；Accounting firm；Audit cost
中文摘要：	审计具有经济监督的职能，是提高企业会计信息质量和提高资本市场信息披露质量、维护市场秩序和社会公众利益的重要手段，因此，保证较高的审计质量是审计工作的前提与核心。同时，会计师事务所也是企业，也有盈利的需求，要在保证审计质量的前提下获得相应的利润，一方面需要合理的审计定价，另一方面需要科学的审计成本管理方法。会计师事务所是典型的智力密集型行业，主要成本是人工成本，由于审计人员并不是固定于某一个审计项目，因此人工成本属于间接成本。随着人工智能在审计工作中的应用，间接费用在审计业务中的占比只会越来越高，因此能否准确地将间接费用分配至各个审计项目，是审计成本核算是否准确的关键。 目前，我国会计师事务所普遍使用的传统成本核算方法由于其对间接费用分配标准的单一性，提供的成本信息不够真实准确。相比之下，作业成本法的优势十分明显，它以成本对象消耗作业，作业消耗资源为指导思想，解决了间接费用占比重较大的情况下产品成本分配不准确的问题，更能满足会计师事务所成本管理和战略发展的需要。 本文运用文献研究和案例研究等方法，研究了作业成本法在T会计师事务所审计成本管理中的应用。本文第一部分为绪论，介绍了研究背景、意义和国内外研究现状。第二部分是相关理论基础，介绍了作业成本法和审计成本管理的理论。第三部分引入T会计师事务所，分析了其审计成本管理现状、存在的问题，以及产生这些问题的原因。第四部分设计了针对T会计师事务所的审计作业成本管理方案。第五部分是基于作业成本法的审计成本管理的具体应用，最后对其运用作业成本法可能遇到的问题给出相应的保障措施。 作业成本法在我国的起步较晚，目前在国内的应用主要集中于制造业、物流业等，鲜有在会计师事务所的应用，但是一些国际大型会计师事务所已经采用作业成本法进行成本管理。本文将作业成本法引入T会计师事务所审计成本管理之中，希望能为作业成本法在我国会计师事务所行业的广泛应用提供借鉴。
英文摘要：	Auditing has the function of economic supervision and is an important means to improve the quality of accounting information and information disclosure in capital market, to maintain market order and public interests. Therefore, ensuring high audit quality is the premise and core of audit work. At the same time, accounting firms are also enterprises, and there is also a need for profitability. In order to obtain the corresponding profits under the premise of ensuring the audit quality, on the one hand, we need reasonable audit pricing, on the other hand, we need scientific audit cost management methods. Accounting firms are typical intelligence-intensive industries, the main cost is human resources costs. Because auditors are not fixed in an audit project, so the labor cost which accounts for the largest proportion of audit costs belongs to indirect costs. With the application of artificial intelligence in auditing, the proportion of indirect expenses in auditing business will only be higher and higher. Therefore, whether the indirect expenses can be accurately allocated to various auditing projects is the key to the accuracy of auditing cost accounting. At present, the traditional cost accounting method commonly used by accounting firms in China is not accurate enough because of its simplicity of indirect cost allocation standard. In contrast, the advantage of activity-based costing method is obvious. It takes the cost object to consume the activity and the activity to consume the resources as the guiding ideology, solves the problem of product cost allocation in the case of large proportion of indirect expenses, and better meets the needs of enterprise cost management and strategic development. This paper studies the application of activity-based costing in auditing cost management of T accounting firm by means of literature research and case study. The first part of this paper is an introduction, which explores the research background, significance and research status at home and abroad. The second part elaborates the related theories of activity-based costing and audit cost management. The third part introduces the case company and analyses its current situation of audit cost management. The fourth part analyses the problems existing in the audit cost management of the case company and the reasons for these problems. The fifth part studies the application of activity-based costing in case company, including the division of activity centers, activity-based cost budgeting and accounting. It also puts forward the method of auditing cost control under activity-based costing. Finally, it gives the corresponding safeguard measures for the possible problems of the application of activity-based costing in case company. Activity-based costing started relatively later in China. At present, its application in China mainly focuses on traditional manufacturing, logistics and other industries. It is seldom used in modern service industries. It is even rarer in accounting firms. However, some large international accounting firms have adopted activity-based costing to calculate audit costs. In this paper, activity-based costing is introduced into the accounting of audit costs of T accounting firms in order to provide some reference for the wide application of activity-based costing in the accounting firms industry in China.
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