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今年来,会计师事务所作为第三方,其所提供的审计报告公信力在持续下降,审计质量也饱受质疑,如何提高审计质量已经成为会计师事务所不可回避的问题。在查阅相关资料后,本文从可量化的角度出发,从审计主体、审计客体、审计报告的形成过程、审计质量的内部控制质量四个方面对会计师事务所工作质量的成因进行了分析,希望会计师事务所可以更有针对性的解决相关问题,提高审计工作质量。
This year, accounting firms as a third party, the credibility of audit reports provided by it continues to decline, the quality of the audit is also questioned, how to improve the audit quality has become an accounting firm can not be avoided. After reviewing the relevant information, this paper analyzes the causes of the quality of accounting firms’ work from four aspects: the subject of auditing, the object of auditing, the process of forming auditing reports and the quality of internal control of auditing quality, and hopes that the accountants Firm can be more targeted to solve the problems, improve the quality of audit work.