会计学院知识库

近几年，众多企业被曝财务造假，资本市场财务信息质量水平堪忧，然而，当前低下的审计质量水平无法满足市场需求，这使得投资者及公众蒙受损失，多家会计师事务所也频频被罚，而在缺乏专业人才且市场竞争激烈的中小事务所中，审计质量问题更为严重。目前财政部等监管机构对审计质量也极为重视，多次发布相关准则及文件以规范事务所执业，同时加大了处罚力度。因此，中小事务所有必要对自身审计质量控制进行优化和提升。

文章对X事务所这一中小事务所进行案例研究，以发现—分析—解决问题的思路，深入挖掘X事务所存在的质量控制缺陷及原因，并针对该事务所内部问题提出了具体的优化方案。首先，文章在总结国内外文献的基础上，对声誉理论和团队生产理论等理论基础进行阐述，并对PDCA循环法进行了重点介绍。其次，依据财政部最新发布的5101号质量控制准则，结合PDCA循环法，将X事务所审计质量控制流程分为P,D,C,A四个阶段，应用实地考察法与问卷调查法，重点研究X 事务所在审计业务质量控制每一阶段中存在的问题并剖析原因。最后，应用融合审计质量控制要素后的PDCA循环，针对事务所在P,D,C,A各阶段存在的质量控制问题提出了系统、具体的优化方案，并从思想观念、人力资源和技术资源三方面提出措施以保障优化方案的顺利落实。

Recently, many companies have been exposed to economic fraud, and the capital market is flooded with low-quality financial information. However, the current low level of audit quality cannot meet market demand, which causes investors and the public to suffer losses, and many accounting firms have been punished several times. In the small and medium-sized firms lacking professional talents and fierce market competition, the audit quality problem is more serious. At present, Industry regulators such as the Ministry of Finance are very concerned about audit quality, and have issued relevant standards and documents for many times to standardize the practice of firms, and at the same time have increased penalties. Therefore, it is necessary for small and medium-sized firms to optimize and improve their own audit quality control systems.

The article conducts a case study on the small and medium-sized firm X, along this line of discover-analyze-solve the problem, deeply excavating the quality control defects and reasons of the X firm, and proposes a specific optimization plan for the internal problems of the firm. First of all, on the basis of summarizing domestic and foreign literatures, the article expounds the theoretical foundations of reputation theory and team production theory, and focuses on PDCA cycle method. Secondly, according to the latest quality control standard No. 5101 issued by the Ministry of Finance, combined with the PDCA cycle, the audit quality control process of the X firm is divided into four stages: P, D, C, and A. The field inspection method and the questionnaire survey method are applied. Study the problems existing in each stage of audit engagement quality control in X firm and analyze the reasons. Finally, applying the PDCA cycle after the integration of audit quality control elements, a systematic and specific optimization plan is put forward for the quality control problems existing in the P, D, C and A stages of the firm. Safeguards are subsequently introduced from the perspective of ideological concepts, human resources and technical resources, for ensuring the optimization plan can be implemented.