文档介绍：首都经济贸易大学
硕士学位论文
关于会计师事务所审计质量控制的探讨
姓名:陈加佳
申请学位级别:硕士
专业:会计学
指导教师:陈郡
20100301
首都经济贸易大学硕士学位论文关于会计师事务所审计质量控制的探讨

论文摘要
审计质量是审计工作的生命线,关系到审计事业的兴亡。随着国内、国际职业环
境日趋复杂,审计失败案例频频发生。为了更好满足社会公众对注册会计师认知的提
高和对其执业质量要求的提高,财政部和注册会计师协会发布了财会(2006)4 号《中
国注册会计师鉴证业务基本准则》体系共计 48 个项目,同时中国注册会计师协会对
原有的质量控制准则进行了相应修订,并发布了《会计师事务所质量控制准则第 5101
号--业务质量控制》和《中国注册会计师审计准则第 1121 号--历史财务信息审
计的质量控制》两项质量控制准则。注册会计师事务所必须严格按照准则执业以保证
审计质量。本文拟从审计质量控制准则内容、新旧准则变化、与国际准则的趋同方面
对新准则进行理解;通过分析会计师事务所执业质量控制失败的典型案例并结合审计
实务剖析我国审计执业现状及其成因。最后结合审计实务对注册会计师事务所如何完
善审计质量控制提出建议。

关键词:会计师事务所审计质量控制现状及原因完善思路
I
首都经济贸易大学硕士学位论文关于会计师事务所审计质量控制的探讨

Abstract
Audit quality is the lifeline of the profession, which relates the rise and fall of the audit
enterprise. With domestic and international environment plex, increasing
audit failure cases , and rising public cognition and requirement to the quality of CPAs’
audit work, Ministry of Finance and Chinese Institute of Certified Public Accountants
( CICPA) have issued the Accounting (2006) NO. 4 “Chinese Certified Public Accountants
Assurance Standards”, which contains 48 items. At the same time, CICPA has carried on
the revision to the original quality control criterion, and has issued “Accounting Firm
Quality Control Standards —Service Quality Control” and “Chinese Certified
Public Accountants Auditing Standards — Quality Control for Historical
Financial Auditing Information”. Accounting firms must strictly observe the standards to
guarantee the quality for their audit work. This paper plans to describe the understanding of
the new standards in aspects of the content of audit quality control standards, the changes
between the new and the old standards, and the convergence between the domestic and the
international standards. Through analyzing the auditing practices and the typical cases, in
which accounting firms failed to control the quali