会计师事务所质量控制问题研究以TY会计师事务所为例

摘要：任何一个会计师事务所都必须做好的一项重要工作就是进行审计质量控制。近年来，我国审计行业不断地发展，会计师事务所在发展的过程中也取得了不错的成果，不断地发展壮大。一方面,会计师事务所只有依赖有效的、完善的审计质量控制,才可以继续成长和发展;另一方面,建立健全的会计师事务所审计质量控制,能够提高会计师事务所的社会影响,增强会计师事务所在社会大众中的影响力。然而，我国会计师事务所审计质量控制存在严重问题，影响审计质量控制的因素也有很多。本文以TY会计师事务所质量控制为主线，本着提出问题、分析问题、解决问题的总体思路，将质量控制相关理论研究与TY会计师事务所实际案例相结合，通过查阅、归纳、总结文献以及设计调查问卷的方法揭示TY会计师事务所质量控制的现状，并对其目前存在的主要问题进行系统性的分析，针对分析出的原因，得出解决问题的行之有效的对策建议。

关键词：会计事务所；质量控制；问题

Research on Quality Control of Certified Public Accountants——Take TY accounting firm as an example Abstract

Any important work that an accountant must do is to carry out audit quality control. In recent years, China's audit industry continues to develop, accounting firm in the process of development has also made good results, continue to grow and develop. On the one hand, the accounting firm can only continue to grow and develop on the basis of effective and perfect audit quality control. On the other hand, the establishment of a sound accounting firm audit quality control can improve the social impact of accounting firms and enhance the accounting affairs The influence of the community in the public. However, there are serious problems in the quality control of auditing in China's accounting firms, and there are many factors that affect the quality control of auditing. In this paper, TY accounting firm audit quality control as the main line, in order to ask questions, analyze the problem, solve the problem of the overall idea of the audit quality related to the theoretical study and TY accounting firm actual case, through review, summarize, summarize the literature and designing the questionnaire. This paper reveals the status quo of audit quality control of TY accounting firm, and analyzes the main problems of TY accounting firm, and gives the effective countermeasures and suggestions to solve the problem.

Keywords: Accounting firm； Quality Control； Problem

0引言.1

1会计师事务所质量控制概述.2

1.1审计质量控制概念.2

1.2会计师事务所审计质量控制的现状..2

2TY会计师事务所2

2.1公司简介2

2.2组织结构3

2.3业务范围3

3TY会计师事务所审计质量控制问题调查4

3.1问卷设计、发放与收回4

3.2样本描述4

3.2.1受访者的工作年限及所处职位4

3.2.2受访者受教育程度.5

3.3TY会计师事务所质量控制存在的主要问题6

3.3.1盲目承揽业务6

3.3.2事务所人员素质参差不齐..7

3.3.3审计程序执行不到位..7

3.3.4专业胜任能力不足..8

3.4TY会计师事务所审计质量控制因素影响分析..9

3.4.1事务所内部控制制度不健全..9

3.4.2缺乏内部质量控制意识9

3.4.3事务所人员流失严重.10

3.4.4组织结构不健全11

4完善TY会计师事务所审计质量控制的措施.11

4.1管理层改进思想观念和方式.12

4.1.1以质量控制为最终目标12

4.1.2提高质量控制意识.12

4.2建立完善的人力资源制度13

4.2.1完善薪资制度留住人才13 会计师事务所质量控制问题研究以TY会计师事务所为例:http://www.youerw.com/kuaiji/lunwen_203891.html