联系我们

论文查询结果	返回搜索

论文编号：	11926
作者编号：	2320170824
上传时间：	2020/8/12 10:54:01
中文题目：	RH会计师事务所审计质量控制改进研究
英文题目：	Research on Audit Quality Control Improvement of RH China Certified Public Accountants
指导老师：	刘志远 高玉章
中文关键字：	会计师事务所；审计质量；审计质量控制；行政处罚
英文关键字：	Accounting Firm; Audit Quality; Audit Quality Control; Administrative Punishment
中文摘要：	提供高质量的审计服务，是会计师事务所生存发展和树立市场信誉的基础。近几年，审计行业监管机构加大对会计师事务所的监管力度，会计师事务所遭受行政处罚的案例增多，审计质量问题引起社会各界的关注。RH会计师事务所作为一家业内知名的服务机构，按照质量控制准则的要求实施了质量控制，然而其近期遭受的多次处罚，也暴露出其质量控制上存在一定的缺陷。本文旨在通过对RH会计师事务所审计质量控制现状进行分析，指出当前审计质量控制存在的问题，分析问题的成因，借鉴国内外先进理论研究成果，以改进审计质量控制为目标进行研究，有针对性地提出解决问题的具体措施。 本文以委托代理理论、控制论、全面质量管理理论为指导，运用文献研究法、案例分析法，结合证监会处罚案例，对RH会计师事务所进行审计质量控制的各个要素进行分析。研究发现RH会计师事务所审计质量控制存在质量控制责任层次不清、人员委派受到部门限制、忽视对过程的质量控制、监控活动流于形式的问题。针对上述问题，本文综合前人对审计质量影响因素的分析结果，结合RH事务所的实际情况，利用石川图对导致RH事务所审计质量控制问题的原因进行分析，分别从加强事务所的一体化管理、加大对过程控制的投入力度、完善激励考核制度三个方面有针对性地提出改进方案。希望通过研究推动RH会计师事务所的审计质量控制的改进，实现审计质量控制的目标，修复品牌形象。与此同时，也希望能够对其他存在类似问题的会计师事务所提供借鉴，以促进审计行业的健康发展。
英文摘要：	Providing high-quality audit services is the basis for the survival and development of accounting firms and the establishment of market credibility. In recent years, auditing industry regulatory agencies have increased their supervision over accounting firms, and there have been more cases of administrative penalties imposed on accounting firms. The issue of audit quality has attracted attention from all walks of life. As a well-known service organization in the industry, RH Certified Public Accountants has implemented quality control in accordance with the requirements of the quality control standards. However, it has recently been punished by the CSRC for many times, exposing certain defects in its quality control. This article aims to analyze the current status of auditing quality control of RH Certified Public Accountants, point out the current quality control problems, analyze the causes, and propose specific measures to solve the problems. Based on the principal-agent theory, cybernetics, and comprehensive quality management theory, this article analyzes the various elements of RH accounting firm's quality control through literature research methods and case analysis methods. The study found that the audit quality control of RH Certified Public Accountants has the problems of unclear leveling of the responsibilities of quality control, limitation of personnel assignment by departments, neglecting the control of the process, and ineffective monitoring activities. This article uses Ishikawa to analyze the cause of the problem in combination with the actual situation of the RH firm, and proposes to solve the above problems from three aspects: strengthening the firm's integrated management, increasing investment in process control, and improving the incentive assessment system. It is hoped that this research will promote the improvement of audit quality control of RH Certified Public Accountants, achieve the purpose of quality control, and restore the brand image. At the same time, it also hopes to provide reference for other accounting firms with similar problems to promote the healthy development of the audit industry.
查看全文：	预览  下载(下载需要进行登录)