内 容 提 要
随着社会各行各业的快速发展，与此同时审计行业也是蒸蒸日上，因此社会上出现了大批的了会计师事务所，这些会计事务所在社会很多方面都取得了震古烁今的成就。然而，在我国经济快速发展过程中，审计质量问题层出不穷，暴露出审计质量控制环节的薄弱，使得审计质量控制问题成为关注的焦点，也使得如何有效地完善审计质量控制对策成为关键问题。若要完善审计质量控制，需要找到影响它的因素。本文把会计事务所当成研究对象，观察和分析其如何概述审计质量控制， 找出影响审计质量控制的因素，对此进行分析，并做出相应的对策。
关 键 词
会计师事务所；审计；质量控制
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Analysis on the Influence Factors of Audit Quality Control of Accounting firms
By: Yuan Yuan yuan Supervisor: Lecturer, Wei Qiang
Abstract
With the rapid development of all walks of life at the same time, the audit industry is on the upgrade, so there is a large number of accounting firms, the accounting firm has made unprecedented achievements in many aspects of society. However, in the process of rapid economic development in China, audit quality problems emerge in an endless stream, exposed the weaknesses of audit quality control, so that the audit quality control issues become the focus of attention, but also makes how to effectively improve the audit quality control strategy to become a key issue. If we want to improve the audit quality control, we need to find the factors that affect it. In this paper, the accounting firm as the object of study, observation and analysis of how to summarize the audit quality control, find out the factors affecting the audit quality control, analysis, and make corresponding countermeasures.
Keywords
Accounting firm; audit; quality control
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目 录
一、引言 ................................................................................................... 1 二、审计质量控制的概述 ....................................................................... 1 三、审计质量的影响因素分析 ............................................................... 5 四、完善会计师事务所审计质量控制对策 ......................................... 10 五、结束语 ............................................................................................. 12 致 谢 ................................................................................................. 13
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