会计学院知识库

  社会经济的持续健康发展离不开注册会计师审计的保驾护航，同时持续发展的社会经济也为注册会计师审计工作提出了更高的要求。在审计工作当中，注册会计师要时刻牢记不断提升审计质量，以应对经济社会提出的更高要求。但是近年来，随着内资所的数量逐年增加，市场竞争日趋激烈，一些会计师事务所盲目选择合并扩大规模，以提升自身的市场竞争力，而忽视对审计质量的把控。甚至有些事务所随意降低审计收费或者其他手段来达到吸引客户的目的，导致审计失败事件时有发生，比如康美药业、连城兰花、康得新等，让社会公众对会计师事务所审计质量产生质疑，使得人们对其出具的审计报告的信任程度不断降低，这不仅会对审计行业的良性发展产生不利影响，还会阻碍整个社会经济的健康发展。在这种情况下，会计师事务所要重新取得社会公众的信任，就需要进行审计质量控制来确保高水平的审计质量。

  本文基于全面质量管理理论，以国内具有代表性的Z会计师事务所为研究对象，分析Z会计师事务所审计质量控制。首先，本文梳理了国内外有关审计质量、审计质量控制以及全面质量管理的有关研究成果，并且又阐释了审计质量等相关概念，同时对全面质量管理理论等相关理论进行了介绍，为下文的分析提供了理论基础，其次，对Z会计师事务所的基本情况、审计质量控制现状进行介绍，并从全组织、全员以及审计全过程三个层面指出其审计质量控制存在的问题。再次，运用层次分析法，通过建立层次分析模型，设计发放调查问卷，构建判断矩阵，进行一致性检验，进而对模型结果进行分析，对Z会计师事务所审计质量控制存在问题的原因进行重要性排序，最后基于上一部分对Z会计师事务所审计质量控制存在问题原因的分析，构建全面质量管理控制体系，并从全组织、全员以及审计全过程三个层面提出相应的对策，希望能对其他会计师事务所完善审计质量控制，提升审计质量提供借鉴，进而助力我国社会经济的持续健康发展。

  The sustainable and healthy development of social economy cannot be separated from the escort of CPA audit. Meanwhile, the continuous development of social economy also puts forward higher requirements for CPA audit work. In the audit work, certified public accountants should always keep in mind the continuous improvement of audit quality in order to cope with the higher requirements of the economy and society. However, in recent years, as the number of domestic firms increases year by year and the market competition becomes increasingly fierce, some accounting firms blindly choose to merge and expand their scale in order to improve their market competitiveness, while ignoring the control of audit quality. Some firms even arbitrarily reduce audit fees or other means to attract customers, resulting in audit failures from time to time, such as Kangmei Pharmaceutical, Liancheng Orchid, Kangdexin, etc., which makes the public question the audit quality of accounting firms and reduce people's trust in audit reports issued by them. This will not only have a negative impact on the healthy development of the audit industry, but also hinder the healthy development of the entire social economy. In this case, to regain the trust of the public, accounting firms need to conduct audit quality control to ensure a high level of audit quality.

  Based on the theory of total quality management, this paper analyzes the audit quality control of Z accounting firm, which is a representative accounting firm in China. First of all, this paper reviews the relevant research results on audit quality, audit quality control and total quality management at home and abroad, and explains the relevant concepts of audit quality, and introduces the theories of total quality management and other relevant theories, which provides a theoretical basis for the following analysis. This paper introduces the basic situation and audit quality control status of Z accounting firm, and points out the existing problems in audit quality control from three aspects: the whole organization, the whole staff and the whole audit process. Thirdly, the analytic hierarchy process is used to establish the analytic hierarchy process model, design and issue questionnaires, construct a judgment matrix, and conduct consistency test. Then the results of the model are analyzed, and the causes of problems in audit quality control of Z accounting firm are ranked in importance. Finally, based on the above part, the causes of problems in audit quality control of Z accounting firm are analyzed. To build a total quality management control system, and to put forward corresponding countermeasures from three aspects: whole organization, whole personnel and the whole audit process, we hope to provide reference for other accounting firms to improve audit quality control, improve audit quality and help the sustainable and healthy development of our social economy.