畢業(yè)設(shè)計(jì)-審計(jì)成本的影響因素分析(已修改)
2024-12-17 19:30 本頁(yè)面
【正文】 理工學(xué)院畢業(yè)設(shè)計(jì)（論文） I 審計(jì)成本的影響因素分析 摘 要 在市場(chǎng)經(jīng)濟(jì)高度發(fā)達(dá)、審計(jì)業(yè)務(wù)領(lǐng)域競(jìng)爭(zhēng)日趨激烈的今天，事務(wù)所的邊際利潤(rùn)率正逐漸下降，如何控制審計(jì)成本，對(duì)會(huì)計(jì)師事務(wù)所的發(fā)展有著重要的影響， 但隨著審計(jì)業(yè)務(wù)的快速發(fā)展，審計(jì)成本問(wèn)題凸現(xiàn)。審計(jì)成本不僅是審計(jì)收費(fèi)的基礎(chǔ)，也影響著審計(jì)效率、審計(jì)質(zhì)量。 內(nèi)部控制是現(xiàn)代審計(jì)的重要基礎(chǔ) ，對(duì)審計(jì)成本的影響有著重要的影響意義。 但對(duì)審計(jì)成本的認(rèn)識(shí)目前來(lái)說(shuō)還不夠全面。本文重新界定審計(jì)成本的含義及其構(gòu)成，分析了審計(jì)成本主要影響因素， 從 審計(jì)主體、審計(jì)客體、 審計(jì)風(fēng)向 、審計(jì)程序等方面， 探討了內(nèi)部審計(jì)質(zhì)量控制的成本效益分析 。采取合理的審計(jì)控制措施， 節(jié)約時(shí)間資源降低審計(jì)成本；加強(qiáng)審計(jì)成本控制，合理轉(zhuǎn)嫁成本；合理安排審計(jì)過(guò)程，采取合理的程序和方法降低審計(jì)成本，并且保障審計(jì)質(zhì)量，促進(jìn)審計(jì)業(yè)務(wù)的發(fā)展。 關(guān)鍵詞： 會(huì)計(jì)師事務(wù)所 ， 審計(jì)成本 ， 影響因素 理工學(xué)院畢業(yè)設(shè)計(jì)（論文） II Analysis On Influence Factor Of Audit Cost ABSTRACT In a market economy is highly developed, auditing business today, the increasingly fierce petition in the marginal profit margins are gradually firm, how to control the audit costs down for certified public accountants, the development to have the important influence, but along with the rapid development of audit business, audit costs problems emerge. Audit costs is not only the basis of audit charge, also affects the audit efficiency, audit quality. The internal control is an important basis of modern audit to audit the influence of cost, has an important influence meaning. But the understanding of audit costs for now is not prehensive. This paper is to define the meaning of audit costs and ponents, analyzes the main factors, the audit costs from audit entity, audit object, audit direction, audit procedure, etc, this paper discusses the internal audit quality control cost benefit analysis. Take reasonable audit control measures, save time resources reduces the audit costs。 Strengthen the audit cost control, reasonable on cost。 Arrange the audit process, take reasonable procedure and method reduces the audit costs, and security audit quality, promote audit business development. KEY WORDS:Certified Public Accountants， Audit costs， Influencing Factors 理工學(xué)院畢業(yè)設(shè)計(jì)（論文） III 目 錄 前 言 ....................................................................................................... 1 第 1 章 審計(jì)成本的內(nèi)涵和構(gòu)成 ........................................................... 2 審計(jì)成本的意義 ........................................................................ 2 審計(jì)成本的內(nèi)涵 ........................................................................ 2 審計(jì)成本的構(gòu)成 ........................................................................ 3 第 2 章 審計(jì)成本影響因素分析 ........................................................... 4 審計(jì)主體對(duì)審計(jì)成本的影響 ................................................... 4 會(huì)計(jì)師事務(wù)所規(guī)模大小對(duì)審計(jì)成本的影響 ................ 4 事務(wù)所內(nèi)部審計(jì)人員素質(zhì)結(jié)構(gòu)也會(huì)影響到審計(jì)成本 ................................................................................................. 5 審計(jì)客體對(duì)審計(jì)成本的影響 ................................................... 5 審計(jì)風(fēng)險(xiǎn)對(duì)審計(jì)成本的影響 ................................................... 6 審計(jì)程序及方法對(duì)審計(jì)成本的影響 ....................................... 7 第
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