摘 要伴随着经济大环境的变化，会计师事务所行业也在不断发展壮大。但是事务所的快速发展也势必会引起竞争，事务所的审计控制体系成为发展的关键因素。近几年 A 会计师事务所的审计业务量逐年下降，审计收入也大幅下降。A 会计师事务所的审计控制体系并不完备，承接客户调查不清晰，审计收费较低；审计组成员忽视审计计划的作用，委派审计人员不专业。审计行业需要不断学习专业知识，从业人员的综合能力不足，监督制度流于形式，薪酬制度不完善。A 事务所通过完善审计控制机制，事务所通过建立风险评估机制、从业人员素质考评机制、审计过程中的监督机制等方面，慎重承接审计业务，合理收取审计费用，为被审计方提供真实可靠地审计信息。重视审计计划在审计程序中的落实，委派专业审计人员，提高审计人员的综合能力。加强审计业务的监督，改善内部管理状况更有有利于促进事务所的发展，吸引更多的客户进而利于提高经济效益和客户评价水准，树立起优质的事务所形象。关键词： 从业人员综合能力； 会计师事务所； 审计业务； 监督机制AbstractWith the change of the economic environment, accounting firms has been growing. But the rapid development of accounting firms must lead to competition, and it has become important factor that the control system of accounting firms in the development. In recent years, the audit business volume of Liaoning zhongheng accounting firm has been declining, and the audit income has also declined. The audit control system of accounting firm is not complete, the customer survey is not clear, and the audit fee is low. The auditor ignores the plan, and the audit executive is unprofessional. Employees need to constantly learn professional knowledge, the professional ability of the practitioners is sufficient, the supervision system and the internal management system are faultiness.Liaoning zhongheng accounting firm needs to improve the audit control. And establish risk assessment mechanism, staff assessment mechanism and supervision mechanism. Get to know the customer ...
