近几年爆出的上市公司财务造假案例屡见不鲜，所涉金额之巨、 手段之粗暴、性质之恶劣都让投资者、监管机构为之震惊，舆论的焦 点一旦集中到中介机构身上，则不免被指责是财务造假的帮凶。一家 无法做到勤勉尽责的中介机构，既没有对委托方负责，也没有对自身 负责。尽管面对激烈的业务竞争，多数会计师事务所都将开拓客户作 为业务管理的重点，而忽视了对审计质量的控制，但会计师事务所应 当视审计风险防范为安身立命之本。从监管机构近年来定期或不定期 的公告及统计数据来看，正处于监管高压之下的会计师事务所被公开 谴责、通报批评或处罚都已经成为了一种“常态”，同时，也让整个 会计师事务所欧亿·体育（中国）有限公司的审计工作质量受到普遍质疑。关于如何加强会计 师事务所审计质量控制的话题也随之受到高度关注，站在会计师事务 所的角度，要谋求在竞争中脱颖而出，通过采取与自身事务所实际情 况相匹配的审计质量控制措施并不断优化，把审计风险防范提高到前 所未有的工作重点之中才是上乘之策。 为此，本文采用文献分析法、实地调查法与案例分析法，基于审 计质量控制的基本理论，对 DW 会计师事务所现有的审计质量控制措 施进行重点分析，发现存在部分突出的问题，包括：控制执行及复核 不到位，执行的专业标准过于简单，项目复核程序不严谨；人才储备 和职级培训有待加强，团队呈年轻化趋势，执行能力不足，执行意愿 不足，薪酬体系吸引力也不足；最后还有信息化审计手段利用不足等。 针对以上情况本文重点提出了适合 DW 会计师事务所的审计质量控制硕士学位论文 II 措施优化方案，包括建议增设专业委员会，加大内部监督检查力度， 重视合伙人质量控制能力考核，提高注册会计师违规成本，完善合伙 人机制，改革薪酬激励制度，培养员工职业胜任能力，强化审计人员 的风险意识，优化审计流程，加快审计信息化技术开发等。希望前述 建议对具备类似条件的会计师事务也具有参考价值。 关键词：会计师事务所，审计质量，审计质量控制DW 会计师事务所审计质量控制措施优化研究 III ABSTRACT In recent years, financial fraud cases of listed companies are common, involving huge amounts, rough means and bad nature, which shocked investors and regulators. Once the focus of public opinion is focused on intermediary agencies, it is inevitable to be accused of being an accomplice of financial fraud. An intermediary that can't be diligent is neither responsible to the client nor to itself. In the face of fierce business competition, most accounting firms take customer development as the focus of business management and ignore the control of audit quality. However, accounting firms should take audit risk prevention as the foundation of their lives. According to the regular or irregular announcements and statistical data of regulatory agencies in recent years, it has become a "normal" that the accounting firms under the pressure of supervision are publicly condemned, criticized or punished. At the same time, the audit quality of the whole accounting firm industry is generally questioned. The topic of how to strengthen the audit quality control of accounting firms is also highly concerned. From the perspective of accounting firms, we should strive to stand out in the competition. It is the best way to improve the audit risk prevention to the unprecedented硕士学位论文 IV work focus by taking audit quality control measures that match the actual situation of their own firms and constantly optimize them. Therefore, based on the basic theory of audit quality control, this paper uses the methods of literature analysis, field investigation and case analysis to analyze the existing audit quality control measures of DW accounting firm, and finds some outstanding problems, including: inadequate control implementation and review, too simple professional standards for implementation, not rigorous project review procedures; talent pool The training of preparation and rank needs to be strengthened, the team is young, the ability of execution is insufficient, the willingness of execution is insufficient, and the salary system is not attractive. In view of the above situation, this paper puts forward the optimization scheme of audit quality control measures suitable for DW accounting firm, including the proposal of setting up a professional committee, strengthening internal supervision and inspection, paying attention to the assessment of partners' quality control ability, increasing the cost of CPA's violation of rules, improving the partner mechanism, reforming the salary incentive system, cultivating employees' professionalDW 会计师事务所审计质量控制措施优化研究 V competence and strengthening the audit The risk awareness of accounting personnel, the optimization of audit process, and the acceleration of the development of audit information technology. It is hoped that the above suggestions will also have reference value for accounting affairs with similar conditions. Key words: accounting firm，audit quality，audit quality control硕士学位论文 VI 目 录 摘要..................................................................................................I ABSTRACT ............................................................................................ III 第 1 章 绪论........................................................................................ 1 1.1 研究背景和意义 ....................................... 1 1.1.1 研究背景 ........................................... 1 1.1.2 研究意义 ........................................... 2 1.2 文献综述 ............................................. 3 1.2.1 审计质量的度量...................................... 3 1.2.2 审计质量的影响因素.................................. 4 1.2.3 审计质量的控制方法.................................. 6 1.2.4 文献述评 ........................................... 9 1.3 研究内容与研究方法 .................................. 10 1.3.1 研究内容 .......................................... 10 1.3.2 研究方法 .......................................... 11 第 2 章 本研究的理论基础............................................................... 11 2.1 主要概念界定 ........................................ 11 2.1.1 审计质量 .......................................... 11 2.1.2 审计质量控制 ...................................... 12 2.2 主要理论 ............................................ 13DW 会计师事务所审计质量控制措施优化研究 VII 2.2.1 受托责任理论 ...................................... 13 2.2.2 管理控制论 ........................................ 14 第 3 章 DW 会计师事务所现有审计质量控制措施............................. 15 3.1 DW 会计师事务所简介.................................. 15 3.2 现有的审计质量控制制度............................... 17 3.3 采用的审计质量控制手段............................... 19 第 4 章 DW 会计师事务所现有审计质量控制措施分析 ..................... 21 4.1 值得保留的措施 ...................................... 21 4.1.1 将集团化、规范化作为战略目标....................... 21 4.1.2 重点落实项目承接环节的风险控制 ..................... 22 4.1.3 保证项目人力资源安排充足........................... 23 4.2 现有审计质量控制措施的不足 .......................... 23 4.2.1 控制执行及复核不到位............................... 23 4.2.2 人才储备和职级培训有待加强......................... 24 4.2.3 信息化审计手段利用不足............................. 26 第 5 章 DW 会计师事务所审计质量控制措施优化方案 ..................... 27 5.1 审计质量内部监督措施优化............................. 27 5.1.1 增设专业委员会..................................... 27 5.1.2 加大监督检查力度................................... 28 5.1.3 重视合伙人质量控制能力考核......................... 29硕士学位论文 VIII 5.1.4 提高注册会计师违规成本............................. 30 5.2 人力资源控制措施优化................................. 30 5.2.1 完善合伙人机制..................................... 30 5.2.2 改革薪酬激励制度................................... 31 5.2.3 培养员工职业胜任能力............................... 32 5.2.4 强化审计人员的风险意识............................. 34 5.3 审计流程及信息化控制措施优化......................... 35 5.3.1 优化审计流程 ...................................... 35 5.3.2 ......................... 36 结论 ...................................................37