江苏天园中小会计师事务所审计质量研究

摘要：会计事务所审计对我国市场经济的健康和稳定发展发挥着越来越重要的作用。但是，近年来我国审计行业出现了众多审计质量问题的案件。存在着误报、错报、舞弊的审计报告给投资者提供不真实的财务信息，导致投资者判断失误，严重扰乱了我国整个市场经济的发展。本文拟以江苏天园会计师事务所为例，介绍该会计师事务所出现的审计质量问题，深度剖析该会计师事务所审计质量不高的原因，对提高江苏天园会计师事务所审计质量指出了一些新的方向，新的对策，以达到改善我国整个审计行业的质量问题，促进经济健康有序的发展。73089

毕业论文关键词：会计师事务所，审计质量，审计报告，质量改善

Abstract: Accounting firms audit the healthy and stable development of market economy in China is playing an increasingly important role。 But the auditing profession in China in recent years, there were lots of audit quality problem cases。 There is a false alarm, misstatement, fraud audit report to investors to provide false financial information, lead investors to judgment, seriously disturbed the whole the development of market economy in our country。 This article in jiangsutianyuan certified public accountants as an example, introduces the certified public accountants audit quality problems, depth analysis of the reasons for that certified public accountants audit quality is not high。 To improve the quality of jiangsutianyuan certified public accountants audit points out some new directions, and new countermeasures to improve the whole quality of the auditing profession in our country problems, promote the healthy and orderly development of the economy。

Keywords：Public accounting firm, audit quality, audit report, quality improvement

1 引言 3

2 审计质量的涵义及衡量指标 3

2。1 审计质量的涵义 3

2。2 审计质量的衡量指标 3

3 江苏天园会计师事务所审计质量现状 4

3。1 存在舞弊行为 4

3。2 存在误报现象 5

4 影响江苏天园会计师事务所审计质量因素 5

4。1 事务所规模小 5

4。2 审计收费标准低 5

4。3 审计人员综合素质不高 6

4。4 内部审计控制系统不健全 7

5 提高江苏天园会计师事务所审计质量对策 8

5。1 扩大事务所规模 8

5。2 提高审计收费标准 9

5。3 提高审计人员的综合素质 10

5。4 完善内部审计质量控制体系 10

结论江苏天园中小会计师事务所审计质量研究:http://www.youerw.com/kuaiji/lunwen_83245.html