【作者】 周宇；

【导师】 卢佳友；

【作者基本信息】 中南大学 ， 会计（专业学位）， 2022， 硕士

【摘要】 随着我国经济的发展,社会对于审计行业的需求越来越大。近年来频繁曝光的上市公司财务欺诈事件使得财务报告预期使用者对会计师事务所出具的审计报告的信任度不断下降,在此环境下,无论国际还是国内均对行业审计质量的提高越发重视,审计质量由被动“控制”走向事务所主动的“管理”。如何提高会计师事务所的审计质量管理水平,提升审计质量,增强财务报告使用者对审计报告的信心,已成为当前会计师事务所必须面对的重大问题。本文从新审计质量管理准则等相关背景入手,结合文献分析等方法,总结归纳了相关基本概念及理论基础。本文通过案例实际情况,分析RC会计师事务所的质量管理现状及问题。RC会计师事务所是国内近几年发展十分迅速的一家大型事务所,但执业过程中存在如下问题:事务所发展过快导致项目承接与保持缺乏研究、重要的程序执行不到位、业务复核流于形式且把控不严、从业人员缺乏胜任能力。经过本文的原因探究和分析,RC会计师事务所应以提升审计质量、品牌建设为目标,搭建审计质量管理体系,对全所实施“一体化”管理,并从如下方面对RC会计师事务所审计质量管理进行优化:业务的承接与事务所的资源与能力相匹配、严格规范审计程序、严格实施项目质量管理复核、建立健全项目监控机制。另外,在对审计质量管理进行优化的同时,RC会计师事务所需从事务所组织、制度与文化、资金、人力资源、信息技术等方面进行保障。重点是人力资源方面,会计师事务所最核心的资源便是人力资源,因而事务所需要完善从业人员的招聘及管理、注重继续教育。图14幅,表8个,参考文献61篇更多还原

【Abstract】 With the development of China’s economy,the social demand for the audit industry is increasing.In recent years,the frequent exposure of financial fraud of listed companies has led to the decline of the trust of expected users of financial reports in the audit reports issued by accounting firms.In this environment,both international and domestic pay more and more attention to the improvement of industry audit quality,and the audit quality has changed from passive "control" to active "management" of accounting firms.How to improve the audit quality management level of accounting firms,improve the audit quality and enhance the confidence of financial report users in the audit report has become a major problem that accounting firms must face.Starting with the relevant background of the new audit quality management standards,combined with literature analysis and other methods,this paper summarizes the relevant basic concepts and theoretical basis.This paper analyzes the current situation and problems of quality management of RC accounting firm through the actual situation of the case.RC accounting firm is a large-scale firm that has developed rapidly in China in recent years,but there are the following problems in the practice process: the rapid development of the firm leads to the lack of research on project undertaking and maintenance,the implementation of important procedures is not in place,the business review is a mere formality and lax control,and the practitioners lack competence.After exploring and analyzing the reasons of this paper,RC accounting firm should aim at improving audit quality and brand building,build an audit quality management system,implement "integrated" management for the whole firm,and optimize the audit quality management of RC accounting firm from the following aspects: business undertaking matches the resources and capabilities of the firm,strictly standardize audit procedures,strictly implement project quality management review Establish and improve the project monitoring mechanism.In addition,while optimizing the audit quality management,RC accounting firm needs to guarantee from the aspects of firm organization,system and culture,capital,human resources,information technology and so on.The core of the accounting firm is the recruitment and management of human resources,so the most important thing is to improve the accounting firm’s human resources.更多还原