注冊(cè)會(huì)計(jì)師審計(jì)質(zhì)量控制系統(tǒng)研究-資料下載頁(yè)
2025-07-27 07:27本頁(yè)面
【正文】 ider, including the external environment factors, audit object factors, such as audit main elements, and its control subject can be the government, an institute of certified public accountants and public accounting firms, etc. And the audit quality control in its narrow sense means to control subject to public accounting firms establish corresponding control system and measures for audit quality control. This paper analysis the quality of auditing is generalized audit quality control control. It is a prehensive quality control system, not only is the entire elements control, entire process control, or multilevel control, as well as the effective control. Second, the audit quality control the harm of failure in the audit quality control is low, the enterprise financial statements will be unable to meet the needs of stakeholders owners, etc. This makes the investors of information according to the error policy, which increase investment risk, decisionmaking misplay。 Can lead to the audited39。 credit fell, the investor of the lost confidence。 Will bring the corresponding to firm administrative or civil penalties, and its reputation will be serious setbacks, the loss of potential customers。 Make the country reference enterprise financial statements for some of the tax law and other policy deviation, cause the social resources can39。t effective configuration。 At the same time, encourage accounting frauds, make whole society is not the integrity of the environment, and formed a bad coin out good money phenomenon, to the development of the society bring serious influence. Visible audit quality control failure, whether for investors and listed panies, or accounting firm, registered accountants industry and capital market, even for a national economic development will bring serious harm. Therefore, we have the necessary system analysis audit quality control system of the existing problems, and put forward the corresponding countermeasures, make audit really play a proper role. Three, audit quality control problems audit quality control problem although the final performance for certified public accountants audit failure, but the impact of audit quality control factor is from market environment, firm internal and external supervision, and other aspects, the last prehensive lead to audit quality is low. (a) accounting firm market environment 1. The government to make excessive intervention high quality audit effective demand market. Securitization market in our country at first by government management preparation, therefore, in many ways with very strong traces of the government. For instance, to the initial public offering, China39。s longterm use quota management, planning control, make the pany listed limit bee a very scarce resources。 For new shares by the government were determined and nonmarket free method of determining the。 The listed pany to have the brand of the provisions of the qualification, and so on. This is the result of the listed pany, a lot of behavior is not facing the market, but with the government and the regulatory agency, that is, as long as meet or meet the requirements of government control institution, enterprise can get the best cost benefit than, etc. Thus, our country to be listed on the independent audit service requirement is only based on government regulation produced by the name of intervention on the audit requirements, the government departments into independent audit market main purchaser. Audit system of appointment serious distortion. The sponsor of the listed panies in China or controlling shareholders and management in fact is the same person, make originally existing in the audit of the audit, party, and audit party three party principalagent simplified as managers authorities and the auditor the relationship between them, namely by appear on the market the pany management authorities entrust auditing institutions of audit, and determine by themselves related audit costs and etc. At this time, the listed pany management authorities in fact by the man who was to bee the audit audit, became a CPA firm39。s food and clothing parents, it is entirely possible through the option of certified public accountants and ShenJiFei used to pay for certified public accountants an impact, it is fundamentally destroyed the principalagent theory, the listed pany and audit institutions under the balance between the relations, the audit institution is difficult to maintain its impartial practice of the most fundamental conditionindependence. Audit market structure is not reasonable. Our country securities market accounting firm customer the small number, the market share is too low, make the main focus of the firm on how to establish good relationships with the listed pany operator, instead of trying to improve the auditing quality, prevent and control the audit risk, establish professional reputation. In order to survive, to maintain the original market share, many affairs so reduce fees for customers as the means, not the audit quality guarantee. At this time, do not clean issued by the loss of the audit opinions of the existing ine proportion is very big, even if there is greater punishment may suffer, still can maintain a higher untruthful audit report of the temptation. (2) public accounting firm internal environment 1. The organizational structure is not reasonable. From the international perspective, public accounting firms mainly has owned system, ordinary partnership, limited liability partnership, limited liability four kind of organization. So far, only two public accounting firms in the form of organization, namely the partnership and limited liability, and most of the accounting firm executes is limited liability pany, a partnership of less than 10%. Certified public accountants industry development in our country the practice has proved, limited liability the organization form of weakening the office and the registered accountants of practice risk awaren
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