学生论文
|
论文查询结果 |
返回搜索 |
|
|
|
| 论文编号： | 13715 | |
| 作者编号： | 2320200583 | |
| 上传时间： | 2022/12/6 23:10:15 | |
| 中文题目： | L会计师事务所审计质量控制研究 | |
| 英文题目： | Research on Risk Control System of L Accounting Firm | |
| 指导老师： | 黄福广教授 | |
| 中文关键字： | 审计质量；风险控制；会计师事务所 | |
| 英文关键字： | audit quality；Risk control；Accounting firm | |
| 中文摘要： | 随着新《证券法》的实施，将对会计师事务所质量管理的要求提到一个新的高度，需要会计师事务所全面补充完善相关管理制度。虽然有大量学者也对会计师事务所质量管理开展了研究，但大都基于新《证券法》出台之前研究，可供参考的实践意义有限。在这样的背景下，本文提出对会计师事务所审计质量控制的研究。 L会计师事务所规模较大，在行业内影响力也较大，因此选择L会计师事务所进行研究具有一定代表性。最近几年L会计师事务所不断出现审计质量事件，受到的了多起处罚，影响了执业质量及公司声誉。本文分析了L会计师事务所目前审计质量控制的主要方面，结合近几年L会计师事务所受到的行业处罚或监管措施，指出L会计师事务所承接、准备、执行、报告出具等环节目前存在的主要问题，并且有针对性地提出相应的改进措施，有助于提高L会计师事务所的审计质量管理水平，也对整个会计师事务所行业质量控制有所启发。 | |
| 英文摘要： | With the implementation of the new Securities Law, the requirements for the quality management of accounting firms will be raised to a new height, and accounting firms need to comprehensively supplement and improve the relevant management systems. Although a large number of scholars have also carried out research on the quality management of accounting firms, most of them are based on the research before the new Securities Law was issued, which has limited practical significance for reference. In this context, this paper proposes the research on audit quality control of accounting firms. L accounting firm is large in scale and has great influence in the industry, so it is representative to choose L accounting firm for research. In recent years, L Certified Public Accountants has been subject to a number of penalties due to frequent audit quality incidents, which has affected the quality of practice and the company's reputation. This paper analyzes the main aspects of the current audit quality control of L accounting firm. Combined with the industry punishment or regulatory measures that L accounting firm has been subjected to in recent years, it points out the main problems existing in the process of L accounting firm's undertaking, preparation, implementation and report issuance, and puts forward corresponding improvement measures, which will help to improve the audit quality management level of L accounting firm, It also enlightens the quality control of the whole accounting firm industry. | |
| 查看全文： | 预览 下载(下载需要进行登录) |