广州方达税务师事务所审计质量研究摘要审计质量是事务所的金字招牌，是事务所的无形财富。审计监督的根本目的就是守住这一份财富，维护经济市场秩序，促进经济市场的平稳运行。对于会计事务所来说，审计质量的提高很多时候能够给事务所带来更多意想不到的无形的财富。无论是在业务承接量上还是口碑上，在同行业之间会有很大差异。有的事务所一年能够门可罗雀甚至有的企业为了让审计质量高的事务所能够审计自己的财务情况排队，有的则是一年随机承接不到几个审计项目。本文根据我自身在事务所实习的经历，从四个大的框架对广州方达税务师事务所进行全面的分析。深入了解方达事务所的框架建设和组织结构以及从承接项目到出具审计报告这个完整的过程中所用的审计质量控制程序。从整个过程分析每一道程序的流程，从流程中发现问题，提出具有建设性的建议。关键词：方达会计事务所；审计质量；质量控制RESEARCHONAUDITQUALITYOFGUANGZHOUFANGDATAXAGENTFIRMABSTRACTAuditqualityisthedecisivefactortoplaytheroleofauditsupervision.Thefundamentalpurposeofauditsupervisionistomaintaintheorderofeconomicmarketandpromotethesmoothoperationofeconomicmarket.Foraccountingfirms,theimprovementofauditqualitycanbringmoreunexpectedintangiblewealthtothem.Whetheritisinthebusinessvolumeorreputation,therewillbegreatdifferencesbetweenthesameindustry.Somefirmscanonlydoafewthingsayear,andevensomeenterprisesqueueuptoletthefirmswithhighauditqualityaudittheirownfinancialsituation,whilesomerandomlyundertakelessthanafewauditprojectsayear.Basedonmyowninternshipexperienceinthefirm,thispapermakesacomprehensiveanalysisofGuangzhouFangdataxagentfirmfromfourmajorframeworks.IndepthunderstandingofFonda'sframeworkconstructionandorganizationalstructure,aswellastheauditqualitycontrolproceduresusedinthewholeprocessfromundertakingprojectstoissuingauditreports.Analyzeeachprocedurefromthewholeprocess,findproblemsfromtheprocedure,andputforwardconstructivesuggestions.Keywords:FondaCertifiedPublicAccountants；Auditquality；QualityControl目录1绪论...................................................................11.1研究的背景和意义...............................................21.2研究课题的方法.....................................................22广州方达会计师事务所基本情况...........................................32.1广州方达会计师事务所整体概况.......................................32.2广州方达会计师事务所组织构架......................................42.3广州方达会计师事务所审计过程概况.................................53广州方达会计师事务所用到的审计质量控制程序.............................63.1业务承接的控制质量程序.............................................63.2审计计划控制质量程序..............................................63.3现场外勤工作质量控制程序..........................................63.4审计报告质量控制程序...............................................63.5档案管理质量控制程序.........................................74广州方达会计师事务所在审计质量控制中问题与原因分析.....................84.1内部控制制度缺失.................................................84.2管理层存在低价竞争的错误观念.....................................84.3审计程序执行不到位...............................................94.4行业监管不力....................................................105针对广州方达会计师事务所审计质量控制种问题的建议......................115.1加强事务所内部制度控制监督体系....................................115.1.1优化内部环境.................................................115.1.2建立...
