会计学院知识库

  审计质量作为会计师事务所的生命线，凭借高质量的审计服务可以提升事务所核心竞争力，强化审计质量控制对市场经济秩序的维护和事务所的持续经营至关重要。随着全社会利益相关者对会计信息全面真实性的持续关注，社会审计的需求量直线上升，不乏事务所恶意竞争，甚至因企业的财务造假遭受惩处。近年，国内综合排名靠前的会计师事务所为了扩大规模，盲目合并中小型会计师事务所，而忽视合并前后的评价考核与运营管理，整体审计质量呈下降趋势，这势必影响审计行业的良性发展。

  文章借鉴学者对全面质量管理理论的研究，选取国内本土代表性X事务所为研究对象，利用问卷调查法评估该事务所审计质量控制的有效性及可行性，针对评价结果展开分析。首先，文章对审计质量及审计质量控制相关文献进行回顾评述，对全面质量管理理论与审计质量控制两者的关系展开论证探讨。其次，为了更深入分析X事务所审计质量控制制度及程序实施情况，融合全面质量管理理论与2020年会计师事务所最新的审计质量控制准则，依据评价指标选取－评价体系构建－评价结果分析的路径，重构并应用更符合全面质量发展目标的评价体系。发现该事务所审计质量控制存在以下问题：全组织层面上质量导向意识不统一、信息技术手段不成熟，全员层面上职业道德约束力弱、人员培训考核机制不完善，全流程层面上审计程序未落实、质量复核形式化。最后，为了保证审计质量控制评价体系能够稳健运行，分别从“三全”角度出发提出保障措施。

  研究结果显示从全面质量管理视角构建审计质量控制评价体系完全可行，且评价体系的应用能帮助事务所识别该控制体系设置及运行的漏洞，从而有针对性地进行改进完善。

    Audit quality as the lifeline of accounting firms, with high-quality audit services can enhance the core competitiveness of the firm, strengthening audit quality control is essential for the maintenance of the market economic order and the sustainable operation of the firm. With the continued interest of stakeholders across society in the full authenticity of accounting information, the demand for social audits has skyrocketed, and there is malicious competition between firms and even being punished for financial fraud by customers. In recent years, large accounting firms in China have blindly merged with small accounting firms in order to expand their scale, neglecting assessment, decision-making and management before and after the merger, inevitably leading to a decline in overall audit quality and affecting the healthy development of the audit business.

    This article draws on the research of scholars on the theory of total quality management, and selects a representative local X firm as the research object, using questionnaires to assess the effectiveness and feasibility of audit quality control in this firm, and analyses the evaluation results. Firstly, the article reviews the literature on the audit quality and audit quality control, and discusses the relationship between total quality management theory and audit quality control. Secondly, in order to analyse the implementation of audit quality control systems and procedures in Firm X in greater depth, the paper integrates total quality management with the latest auditing quality control standards for accounting firms in 2020, and reconstructs and applies an evaluation system that is more in line with the objectives of total quality progress based on the path of selecting evaluation indicators - constructing an evaluation system - analysing evaluation results. The evaluation system revealed the following problems in the firm's audit quality control: inconsistent awareness of quality orientation and immaturity of information technology tools at the organization-wide , weak professional ethics and imperfect training and assessment mechanisms at the staff-wide level, unimplemented audit procedures and formalized quality reviews at the process-wide level. Finally, in order to guarantee the robust operation of the audit quality control evaluation system, safeguards are proposed from the perspective of the "three holistic" aspects.

    The results show that it is entirely feasible to construct an audit quality control evaluation system from a total quality management perspective, and that the application of the evaluation system can help firms to identify loopholes in the setting and operation of the control system, so that targeted improvements can be made.