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论文编号：	4467
作者编号：	2220100485
上传时间：	2012/6/10 14:51:35
中文题目：	国家审计项目质量及控制的研究
英文题目：	Research on Project Quality and Control of the National Audit
指导老师：	张继勋
中文关键字：	审计;质量;控制
英文关键字：	audit, quality, control
中文摘要：	审计质量是审计工作的生命线，是审计项目的核心，审计机关必须加强审计质量的控制，将依法审计、文明审计贯穿于审计工作的全过程，提高审计质量，降低审计风险，实现审计“免疫系统”功能。要发挥审计职能，必须提高审计质量；要保证审计质量，必须加强审计质量控制；强化审计质量控制是提高审计质量的有效途径，审计质量控制贯穿于审计工作的全过程。在当前审计工作发展的新阶段，需要充分发挥审计职能，加强审计项目质量控制，从审计人员素质培养、审计程序控制、审计技术水平提升、审计质量控制制度建设等方面全面加强审计质量控制，这是摆在各级国家审计机关面前的一个现实而紧迫的任务。审计作为国家经济安全的“免疫系统”，审计工作质量的好坏直接关系到国家财产的安危、经济秩序的稳定。审计风险的存在，也将国家安全置于隐患之中。只有在已知的机制下降低审计风险，审计部门才能负担起财政资金安全的责任，才能做好国家经济健康发展的卫士。本文在关注审计项目成果质量中存在的问题如审计方案格式化、审计证据力度不足等情况。一些审计项目质量问题的存在和审计人员素质息息相关，审计人员道德水平、审计人员职业判断水平有待提高，审计项目质量考核评价体系需要加强建设。随着新环境，审计项目对象丰富化，需要加强审计项目质量建设。
英文摘要：	Audit quality is the lifeline of the audit work, is the core of project audit, audit institutions must strengthen the control of audit quality, audit, audit according to law civilization throughout the whole process of audit work, improve the audit quality, reduce audit risk, audit" immune system" function to achieve. Quality control of audit is the audit quality system assurance. In order to realize the function of auditing, must improve the quality of audit, improve the quality of audit is the effective way of quality control of audit. Audit quality control throughout the whole process of audit work. In the audit work to a new stage of development, how to adhere to the play audit functions as a driving force, to standard auditing business management as the basis, with "person, method, technology" construction for the protection, to comprehensively strengthen the quality control of audit, audit organ is placed in front of a realistic and urgent task. As the national economy safety audit" immune system", the quality of audit work is directly related to the safety of state property, the stability of the economic order. The existence of audit risk, also be national security at serious risk of. Only in the known mechanisms of lower the audit risk, audit department can afford to finance capital safety responsibility, to make the healthy development of national economy the bodyguard. This paper focus on auditing results of the project quality problems such as the audit plan, audit evidence formatted insufficient etc.. Some audit project quality problem and quality of audit staff are closely related, auditors moral level, audit staff occupation judgment level need to be improved, the audit project quality evaluation system needs to strengthen the construction of. With the new environment, audit object rich, need to strengthen the audit of construction project quality.
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