论会计师事务所审计质量的提高

论会计师事务所审计质量的提高
 
摘要：会计师事务所是审计职业的基本构成单位，独立审计业务都是由会计师事务所组织完成的，它是审计质量的履行者，注册会计师出具的审计意见是财务报表使用者关键的信息资源。审计意见的可靠性和准确性取决于注册会计师的审计质量，审计质量是注册会计师审计的生命。而近年来，国内外发生了1系列审计失败事件又严重影响了注册会计师审计的声誉，因此，研究会计师事务所审计质量具有重要的现实意义。本文从当今我国会计师事务所审计现状角度出发，对审计质量的现状进行分析，将原因分为内部原因和外部原因，并引用银广夏案例更清晰的说明当今审计质量工作存在的问题，最后具有针对性的提出了提高审计质量的对策。只有会计师事务所和社会共同的努力，才能提高我国的审计质量水平，为我国的经济建设做出贡献。

关键词：会计师事务所；审计质量；提高；专业胜任能力；职业道德

Discussion how to improve the audit quality of the accounting firms

Abstract: The accounting firms, which organize and finish the independent audit business, are the basic units of the audit profession. It is the discharger of the audits quality. The audit opinions which are given by the registered accountants are seem as the key information resources by the users of the financial statements. The reliability and accuracy of the audit opinions lie on the audits quality which is the life of the registered accountants audit in some sense. However in recent years, there have been a series of audit failure incidents at home and abroad which have affected the audit reputation of the registered accountants seriously. Accordingly it has important practical significance to study the audits quality of the accounting firms. My paper studies the audits quality from the perspective of the audit actuality of the accounting firms in our country, and divides the causes into internal ones and external ones. Then I refer to the case of the Yinguangxia (Yin Chuan) Industry to make out the problems of the audits quality exsiting in the audit business nowerdays more clearly. Finally, the countermeasures are given pertinently to improve the audits quality. Only the accounting firms and our society make great efforts together, the audits quality of our country could be improved and contribute to Chinas economic development. 

Key words: the accounting firms, audit quality, improve, professional competence , professional ethics