论我国会计师事务所审计成本控制-以立信会计师事务所为例(论文8200字)
摘 要
随着国内经济的迅速发展，国内服务产业的兴起也为国内经济的发展做出了较大贡献，而以会计事务所为代表的新型财会咨询行业的迅速崛起也为市场经济的发展注入了新的活力。而会计师事务所的发展并非一帆风顺，行业竞争压力大、审计成本陡增等因素都严重制约企业的发展，如何加强企业的内部控制，节约会计师事务所的审计成本，提升企业竞争水平，一直是众多学者关注的重点。正是基于上述历史背景下，本文主要分析了审计市场竞争情况，指出存在的问题和造成的影响，并通过具体案例加以证明。并且通过分析审计成本与审计行为、审计风险、审计质量、审计独立性和审计收费的关系，提出审计成本控制的方法，以期待促进会计师事务所的健康长远发展。
关键词：审计成本；审计风险；市场竞争
Abstract
With the rapid development of domestic economy, the rise of domestic service industry has made great contributions to the development of domestic economy, and the rapid rise of new accounting consulting industry represented by accounting firms has also injected new vitality into the development of market economy. But the development is not the accounting firm industry competition pressure, Everything is going smoothly., audit costs sharply and other factors have seriously restricted the development of enterprises, how to strengthen the internal control of the enterprises, save the audit cost, enhance the enterprise competitive level, has been the focus of attention of many scholars. Based on the above historical background, this paper mainly analyzes the competition situation of audit market, points out the existing problems and the influence, and proves it through specific cases. By analyzing the relationship between audit cost and audit behavior, audit risk, audit quality, audit independence and audit fees, we put forward methods of audit cost control, hoping to promote the long-term and healthy development of accounting firms.
Key words: audit cost; audit risk; market competition
目 录
一、前言 1
二、审计成本控制概述 1
2.1审计成本的定义 1
2.2审计成本控制的含义 1
2.3审计成本影响因素 2
2.3.1 审计主体、审计客体 2
2.3.2审计风险 2
2.3.3 审计质量 3
2.3.4 审计独立性 3
三、 立信会计师事务所审计成本控制现状及存在问题 4
3.1 立信会计师事务所审计成本控制现状 4
3.1.1审计市场竞争分析 4
3.1.2 立信会计师事务所审计成本控制情况 4
3.2 立信会计师事务所审计成本控制存在的问题 5
3.2.1成本意识薄弱 5
3.2.2资源整合不力 5
3.2.3市场竞争激烈 5
3.2.4审计程序繁杂 6
3.2.5人员能力素质不高 6
四、立信会计师事务所审计成本控制优化对策 6
4.1减少中间环节，控制审计程序 6
4.2优化组织，整合资源 7
4.3提高审计人员综合素质 7
4.4引入风险导向审计 7
4.5利用第三方审计介入形式,提高审计单位独立性 7
4.6加强审计收费市场监管力度 8
4.7信息化环境对审计成本控制的启示 8
五、结论 9
参 考 文 献 10 |
