我国内部控制审计经历了理论研究、制度建设、实际执行三个阶段。2011 年《企业内部控制审计指引》出台，我国内部控制审计自此有章可循。经过多年 的探索，内部控制审计制度在理论和实务方面都发展迅猛，在这种大好形势下， 仍然存在康得新事件、康美药业事件等不和谐的声音，造假事件屡屡发生，投资 者怀疑上市公司自身内部控制制度存在缺陷的同时，也对注册会计师是否尽职尽 责产生怀疑。同时，随着注册会计师队伍的壮大，内部控制审计的欧亿·体育（中国）有限公司竞争也愈 发激烈。内部控制审计作为注册会计师提供的一种新兴鉴证服务，能够起到监督 企业内部控制建设的作用，同时提供高质量的内部控制审计业务，能提升注册会 计师的竞争力，促进内部控制审计的良好发展。 本文采用了文献综述法梳理了内部控制审计相关文献，采用描述性分析法总 结了内部控制审计取得的成就，从三个方面进行了描述：进行内部控制审计企业 的数量、出具非标准报告的数量、内部控制审计收费。以会计师事务所从业人员 为调查对象，设计调查问卷，利用实习机会与事务所人员进行当面访谈，以问卷 返回数据得出内部控制审计存在的问题，包括内部控制审计业务开发被动、执行 过程受阻、报告失真、质量控制缺失、责任区分不明等问题，针对存在的问题进 行深度分析，寻找原因，提出提升注册会计师内部控制审计质量的改进策略：从 供需两侧推动内部控制审计业务开发、借助外部力量疏通障碍、施行定期轮换制 增强注册会计师独立性、建立全面的质量控制体系、就审计责任进行有效沟通。 最后进行了总结，提出不足和展望，期望能够进行更深层次的研究，帮助注册会 计师提升内部控制审计质量。 关键词：注册会计师；内部控制审计；内部控制；审计质量 昆明理工大学专业学位硕士学位论文注册会计师内部控制审计现状及改进策略 II Abstract China'sinternalcontrolaudithasgonethroughthreestages:theoreticalresearch, systemconstructionandpracticalimplementation.In2011,theguidelinesforinternal controlauditofenterpriseswasissued,andChina'sinternalcontrolaudithasrulesto followsincethen.Afteryearsofexploration,theinternalcontrolauditsystemhas developedrapidlyinboththeoryandpractice.Inthisgoodsituation,therearestill discordantvoicessuchaskangdexineventandKangmeipharmaceuticalevent. Counterfeitingeventshappenrepeatedly.Investorsdoubtthattheinternalcontrol systemoflistedcompanieshasdefects,andtheyalsodoubtwhetherthecertified publicaccountantisresponsible.Atthesametime,withthegrowthoftheCPAteam, theindustrycompetitionofinternalcontrolauditisalsoincreasinglyfierce.Asanew assuranceserviceprovidedbycertifiedpublicaccountants,internalcontrolauditcan playaroleinsupervisingtheinternalcontrolconstructionofenterprises,andprovide high-qualityinternalcontrolauditbusiness,whichcanimprovethecompetitivenessof certifiedpublicaccountantsandpromotethegooddevelopmentofinternalcontrol audit. Inthispaper,literaturereviewmethodisusedtosortouttherelatedliteratureof internalcontrolaudit,anddescriptiveanalysismethodisusedtosummarizethe achievementsofinternalcontrolaudit.Itisdescribedfromthreeaspects:thenumber ofinternalcontrolauditenterprises,thenumberofnon-standardreportsissued,and internalcontrolauditfees.Takingtheemployeesoftheaccountingfirmastheobjects ofinvestigation,wedesignedaquestionnaire,conductedface-to-faceinterviewswith theemployeesoftheaccountingfirmbyusingtheinternshipopportunities,and obtainedtheexistingproblemsoftheinternalcontrolauditbasedonthedatareturned fromthequestionnaire,includingthepassivedevelopmentoftheinternalcontrolaudit business,theblockedimplementationprocess,thedistortedreport,thelackofquality 昆明理工大学专业学位硕士学位论文注册会计师内部控制审计现状及改进策略 III control,theunclearresponsibilitydistinction,etc.,aimingattheexistingproblemsWe willconductin-depthanalysis,findoutthereasons,andputforwardtheimprovement strategiestoimprovethequalityofinternalcontrolauditofCertifiedPublic Accountants:promotethedevelopmentofinternalcontrolauditbusinessfromboth sidesofsupplyanddemand,dredgetheobstacleswiththehelpofexternalforces, strengthentheindependenceofCertifiedPublicAccountantsthroughregularrotation system,establishacomprehensivequalitycontrolsystem,andeffectively communicatetheauditresponsibility.Intheend,itsummarizes,putsforwardthe shortcomingsandprospects,andexpectstocarryoutfurtherresearchtohelpcertified publicaccountantsimprovethequalityofinternalcontrolaudit. Keywords:CPA;internalcontrolaudit;internalcontrol;auditquality 昆明理工大学专业学位硕士学位论文注册会计师内部控制审计现状及改进策略 目录 摘要...............................................................................................................................I Abstract........................................................................................................................II 第一章绪论..............................................................................................................1 1.1选题背景......................................................................................................1 1.2研究意义......................................................................................................2 1.3国内外研究现状........................................................................................3 1.3.1国外相关文献综述........................................................................3 1.3.2国内相关研究综述........................................................................4 1.3.3研究现状评价.................................................................................6 1.4研究内容、研究方法及创新点............................................................7 1.4.1研究内容..........................................................................................7 1.4.2研究方法..........................................................................................7 1.4.3创新点...............................................................................................8 第二章内部控制审计基本理论及理论基础..................................................9 2.1内部控制审计基本理论..........................................................................9 2.1.1内部控制审计的概念...................................................................9 2.1.2内部控制审计的范围...................................................................9 2.1.3注册会计师的责任界定............................................................10 2.1.4内部控制审计的结论.................................................................11 2.2内部控制审计相关理论........................................................................11 2.2.1委托代理理论...............................................................................11 2.2.2信号传递理论...............................................................................12 2.2.3博弈理论........................................................................................13 昆明理工大学专业学位硕士学位论文注册会计师内部控制审计现状及改进策略 第三章注册会计师内部控制审计的现状调查...........................................14 3.1注册会计师内部控制审计发展历程.................................................14 3.1.1内部控制审计的发展阶段........................................................14 3.1.2我国内部控制审计取得的成绩..............................................16 3.2注册会计师内部控制审计存在的问题调查..................................19 3.2.1调查的目的与意义......................................................................19 3.2.2问卷设置及调查过程.................................................................20 3.2.3问卷的结构及原则......................................................................21 3.2.4样本基本情况...............................................................................21 3.3问卷调查结果统计................................................................................22 3.3.1内部控制审计业务承接情况统计.........................................22 3.3.2内部控制审计业务实施情况统计.........................................24 3.3.3内部控制审计报告出具情况统计..........................................27 3.3.4内部控制审计质量控制情况统计.........................................28 3.3.5内部控制审计责任情况统计..................................................29 第四章注册会计师内部控制审计存在的问题...........................................31 4.1内部