文档介绍：mz啦9軒冒oz 底 m xxxxxg 寸 xxxxxxxxxxxx “WWT® xxxxwo 金黑樂
Bl本他el坦 吕 少
XX 古 2載黑
anagement, on the basis of protecting the people, legal, technical and overall strengthening of audit quality control. Effective control of audit quality is the lifeline of the audit the cause of the rise and fall. Therefore, improving the audit quality control of the primary task is to improve the level of audit work. Pre-control, in accordance with the audit of the implementation process is divided into three stages of the things in control and after control. In the pre-trial, to do the investigation and prepare audit implementation program, which aims to guide audit of the implementation process, after the control test things in control, the preparation of high quality audit reports, to supplement the audit of the implementation process, the three control stage is indispensable less。
However, in practical work, there are still a large number of audit quality control does not do or do not, resulting in poor audit quality control, audit work has many potential risks. To do some of help to enhance audit quality control measures to ensure the independence of the audit, audit institutions to improve the audit operation mechanism, strengthen audit quality control measures to further ensure adequate audit evidence from a variety of factors affecting audit quality the authenticity of the audit work, in order to improve the quality of audit work to ensure that the audit report quality measures of audit risk, designed to further guard. Understanding of audit quality control, audit quality control problems and countermeasures to be taken o
Key word : The quality of auditing、Audit quality control、Audit quality control of measures
目录
中文摘要 1
英文摘要 2
一•审计质量控制涵义 4
4
2•审计质量 4
3 .审计质量控制 5
4•审计质量控制方式 6
二•审计质量控制标准 7
1•审计质量标准的内容 7
2•审计质量管理的要求 7
3•审计质量控制标准 9
三•审计质量控制存在的问题 9
1•审计人员专业技能不高 9
2•审计方案不科学 10
11
4•审计质量控制规范体系不明确 11
四•加强审计质量