会计学院知识库

经济市场对审计行业的需求越来越大，会计师事务所队伍也在不断壮大，作为独立的第三方机构，其承担着合理保证资本市场财务信息质量的责任，基于对社会各界报表使用者负责的态度，审计结论要做到真实可靠。但从中国注册会计师协会近几年对证券资格会计师事务所执业质量的抽查情况来看，每年都有众多事务所存在审计质量管理问题，例如：注册会计师未勤勉尽责、审计程序未执行、总分所一体化管理不佳等。审计质量成为公众关注的热点。

在众多被点名的会计师事务所中，X会计师事务所被采取9次行政监管措施，以2017年高达7次，2022年又被证监会处罚，此次涉及的被审计单位影响较大，出具的虚假的财务报告，给社会投资者、债权人等造成了重大损失。因此，本文选取X会计师事务所，分析其审计过程中存在的问题，并深入探析其出现问题的原因，结合最新的《会计师事务所质量管理准则第5101号——业务质量管理》准则，提出优化审计质量管理的建议，从而达到提高审计质量的目的，从而增强市场各方对审计行业的信心，促进审计行业的发展。

本文以案例分析为研究方法，首先介绍了委托代理理论、全面质量管理理论，为接下来的分析奠定基础。通过对X会计师事务所审计质量管理体系的介绍，引入主题，发现该案例公司审计项目各阶段都或多或少存在问题，例如：在业务承接阶段，风险评估缺乏深入性、注册会计师未保持应有的独立性；在审计计划阶段，审计计划编制不合理、人员委派较随意；在审计执行阶段，审计程序执行不当、审计证据不充分；在审计报告阶段，业务复核机制流于形式、监控执行差。通过深刻剖析以上问题出现的原因，对四大阶段以及其他有关方面分别提出改进建议。同时，提醒会计师事务所应注重审计质量管理体系的建设，与时俱进，以达到审计项目全过程质量管理优化的作用。

The demand of the economic market for the audit industry is increasing, and the team of accounting firms is also growing. As an independent third party institution, it undertakes the responsibility of reasonably ensuring the quality of financial information in the capital market. Based on its responsible attitude towards users of statements from all walks of life, the audit conclusions should be true and reliable. However, according to the spot check of the practicing quality of securities certified public accountants firms conducted by the China Association of Certified Public Accountants in recent years, many firms have audit quality management problems every year, such as: the certified public accountants are not diligent and responsible, the audit procedures are not implemented, and the integrated management of the head office and branch office is poor. Audit quality has become the focus of public attention.

Among the numerous accounting firms named, X accounting firm was taken 9 administrative supervision measures, up to 7 in 2017, and was punished by the CSRC in 2022. This time, the audited entities involved had a large impact, and the false financial reports issued by X accounting firm caused significant losses to social investors and creditors. Therefore, this paper selects X Certified Public Accountants to analyze the problems in its audit process, and analyzes the causes of the problems in depth. In combination with the latest "Accounting Firm Quality Management Standards No. 5101 - Business Quality Management" standard, this paper puts forward suggestions to optimize the audit quality management, so as to achieve the purpose of improving the audit quality, thus enhancing the confidence of all parties in the market in the audit industry, and promoting the development of the audit industry.

This paper takes case analysis as the research method. First, it introduces the principal-agent theory and total quality management theory, laying the foundation for the next analysis. Through the introduction of the audit quality management system of X accounting firm and the introduction of the theme, it is found that there are more or less problems in each stage of the audit project of the case company. For example, in the business undertaking stage, the risk assessment is lack of depth, and the certified public accountants do not maintain their due independence; In the audit plan stage, the audit plan is not reasonable and the personnel are assigned randomly; In the audit execution stage, the audit procedure was improperly executed and the audit evidence was insufficient; In the audit report stage, the business review mechanism is formalistic and the monitoring is poor. Through in-depth analysis of the causes of the above problems, suggestions for improvement are put forward for the four stages and other relevant aspects. At the same time, the accounting firm should pay attention to the construction of the audit quality management system and keep pace with the times to achieve the role of quality management optimization in the whole process of the audit project.