审计资源对社会审计质量的影响分析

1、审计资源对社会审计质量的影响分析 摘 要社会审计行业是维护市场经济秩序,保证社会经济活动有序进行的重要力量,社会审计要想发挥其应有的作用,必须要有令人满意的审计质量。但是,目前我国的社会审计质量不高,如何提高社会审计质量不仅在理论上是必要的,在实践上也具有较强的现实意义。近些年来,我国众多学者和实务工作者在社会审计质量方面做了不少研究,纷纷探讨社会审计质量低下的原因和解决的对策,但已有的研究大多从影响社会审计质量的某一因素着手,缺乏全面性和系统性。其实,影响社会审计质量的众多因素中很多都属于同一个范畴,那就是审计资源。 审计资源是保证审计行业生存和发展的基础,但审计资源具有稀缺性,这决定我们必

2、须利用有限的审计资源,满足巨大的审计服务需求,因此有必要研究审计资源的供给与需求、开发与利用,以确保现有的审计资源能满足需求、合理保障审计质量。目前,我国审计资源短缺、开发不充分,而且现有的审计资源利用效率不高、配置不合理,这些问题的存在使得已有的审计资源无法合理保障审计服务的顺利进行,导致了审计质量不高。如何充分开发、利用审计资源,保障审计质量已成为我国理论界、实务界共同关注的焦点。国家审计总署已在2008-2012年审计工作发展规划中,将整合审计资源,实现科学管理列为重要任务之一。顺应这种趋势,从审计资源角度探究社会审计质量问题有着一定的理论价值和现实意义。本文旨在分析目前我国审计资源的利

3、用现状影响社会审计质量提高的原因,并探讨优化审计资源利用、提高审计质量的对策。 本文以我国审计资源的利用现状对社会审计质量的影响为研究对象,采用规范会计研究方法分析问题,运用系统论的观点,把审计人力、组织、信息、技术、监督资源等审计资源要素和审计市场作为一个审计资源系统进行分析,认为他们作为一个系统共同影响着社会审计质量,同时运用逻辑归纳与辩证的方法及比较研究的方法,构建全文的框架结构,并提炼和表述基本观点。全文主要内容如下: 引言部分主要介绍了社会审计质量与审计资源的研究背景和意义、国内外研究现状、本文的研究方法及基本框架。第一章介绍了审计资源与社会审计质量的基本概念和相关理论基础,介绍了审

4、计资源的概念和审计资源的特征,审计资源系统及审计资源系统的构成要素,社会审计质量的概念、重要性和影响因素。第二章对审计资源与社会审计质量的关系进行了分析,分析审计资源与社会审计质量的互动关系,说明了审计资源是影响社会审计质量的重要因素,社会审计质量反作用于审计资源;说明了注册会计师是社会审计质量的核心保障、会计师事务1 所是社会审计质量的重要保证者、信息是保证社会审计质量的工具、技术是保证社会审计质量的基础、审计市场影响社会审计质量、审计监督是确保社会审计质量的必要手段。第三章对我国审计资源的利用现状及影响社会审计质量提高的原因进行了分析,说明了审计人力资源、组织资源、信息资源、技术资源、监督

5、资源等审计资源供给质量不高影响社会审计质量、审计资源开发利用不合理影响社会审计质量、审计市场存在缺陷影响社会审计质量。第四章从审计资源角度提出了解决目前社会审计质量低下问题的对策,认为应当合理利用审计资源以保障社会审计质量,主要措施有优化审计人力资源、组织资源、信息资源、技术资源、监督资源等各种审计资源,合理整合和开发审计资源,完善审计市场。【关键词】审计资源 审计市场 社会审计 社会审计质量2 AbstractThe social auditing industry plays an important role in maintaining the order of the market

6、economy and social economic activities. To bring it into play, social auditing industry must ensure that its audit quality is satisfactory. However, the actual social audit quality of our country is not high. Hence, its theoretically and practically necessary to seek the way of improving social audi

7、t quality. In recent years,many scholars conduct a lot of research on the social audit quality, discussing the causes of poor social audit quality and the strategy of solving the problem. But most of the researches only discussed single one element influencing the social audit quality, lacking compr

8、ehensive and systemic analysis. In fact, most of the elements that influence the social audit quality can be classified into one category?audit resourceAudit resource is the basis for the subsistence and development of the audit industry. The scarcity of the audit resources determines that we have t

9、o make the limited audit resources meet the immense demand as far as possible. So its necessary for us to study the supply and demand, the development and use of audit resources, making sure that the available audit resources meet actual demand, thus ensuring audit quality reasonably. Currently, the

10、 audit resources of our country are insufficient and not developed efficiently. Besides, the utilization efficiency of the available audit resources is not high and the allocation of the available audit resources is unreasonable. The above problems make audit resources unable to ensure audit go on w

11、heels, thus causing low audit quality. Now the studying focus of theorists and practitioners is how to develop and use audit resources sufficiently to ensure audit quality. National Audit Office of the Peoples Republic of China establish integrating audit resources and realizing scientific managemen

12、t as one of its important tasks in the Development Planning for Audit Work from 2008 to 2012. Consequently studying social audit quality from the audit resources point of view is meaningful theoretically and practically. The paper aims to analyze how the actual use of the audit resources of our coun

13、try influences the improvement of social audit quality, and discusses how to improve the social audit quality by optimizing the use of audit resourcesThe object of study of the paper is the influence of the actual use of audit resources of our country over social audit quality. The paper use normati

14、ve study method solving3 problems, and recognize the audit human resources, organizational resources, information resources, technical resources, supervision resources and audit market as a system of audit resources according to systems point, believing that they influence social audit quality toget

15、her as a system. Moreover, the paper use logical induction, dialectics and comparative approach to build frame structure, refine and express opinionThe content of the paper is as follows: The introduction part is about the background and significance of studying social audit quality and audit resour

16、ces, document review, research methods and the framework of the paper. Chapter one tells basic conceptions of social audit quality and audit resources, and related theoretical basis, including concept and characteristics of audit resource, the concept and components of audit resource system, the con

17、cept ,importance and influence factors over social audit quality. Chapter two is about relationship between social audit quality and audit resources, analyzing their interaction relationship?make clear that audit resource is a great influence on social audit quality and social audit quality can reac

18、t to audit resources. It tells us CPA is the core guarantee and CPA firm is the important guarantee of social audit quality, information is the tool ,technique is the basis and supervision over audit is the necessary means of ensuring social audit quality, and audit market can influence social audit

19、 qualityChapter three is to analyze the actual use of audit resources of our country and factors influence the improvement of social audit quality. It explains that low quality of audit human resources, organizational resources, information resources, technical resources and supervision resources, i

20、rrational development and use of audit resources, and disorder of audit market of our country affect social audit quality together. Chapter four suggests that we should develop and use audit resources reasonably to ensure social audit quality. The specific measures are optimizing audit human resourc

21、es, organizational resources, information resources, technical resources and supervision resources, developing and integrating audit resources reasonably, and perfecting audit market 【Key Words】 Audit ResourceAudit MarketSocial auditSocial audit Quality4 目 录0.引言? 1 0.1选题的背景及意义? 1 0.2文献综述? 1 0.3研究方法与

22、写作思路? 4 0.4论文基本框架 ? 4 1.审计资源与社会审计质量概述? 6 1.1审计资源及其内容? 6 1.1.1 审计资源的概念及审计资源系统? 6 1.1.2审计资源的特征? 8 1.1.3审计资源系统的构成要素? 9 1.2社会审计质量及其影响要素 ? 12 1.2.1社会审计质量的概念 ? 12 1.2.2社会审计质量的重要性 ? 13 1.2.3社会审计质量的影响要素? 13 2.审计资源与社会审计质量的关系分析? 16 2.1审计资源与社会审计质量的互动关系? 16 2.1.1审计资源是影响社会审计质量的重要因素? 16 2.1.2社会审计质量反作用于审计资源? 17 2.

23、2审计资源对社会审计质量的影响? 18 2.2.1注册会计师是社会审计质量的核心保障? 18 2.2.2会计师事务所是社会审计质量的重要保证者? 18 2.2.3信息是保证社会审计质量的工具? 20 2.2.4技术是保证社会审计质量的基础? 21 2.2.5审计市场影响社会审计质量? 21 2.2.6 审计监督是确保社会审计质量的必要手段? 23 3.我国审计资源的利用现状及影响社会审计质量提高的原因分析 ? 24 3.1审计资源供给质量不高影响社会审计质量 ? 24 3.1.1审计人力资源现状不利于社会审计质量的提高? 24 3.1.2现有的组织资源不能为社会审计质量提供保障? 24 3.1

24、.3信息资源认识、利用不合理制约社会审计质量的提高 ? 26 3.1.4技术资源落后不利于社会审计质量的提高? 27 3.1.5现有的监管资源不能为社会审计质量提供合理保障 ? 271 3.2审计资源开发利用不合理影响了社会审计质量? 29 3.2.1重现有审计资源的利用,轻潜在审计资源的开发利用 ? 29 3.2.2审计资源短缺与审计资源浪费并存? 29 3.3审计市场存在缺陷影响社会审计质量? 30 3.3.1不合理的竞争条件影响社会审计质量 ? 30 3.3.2不合理的市场竞争结构影响社会审计质量? 31 3.3.3审计市场竞争失效影响社会审计质量 ? 32 4.合理开发和利用审计资源以

25、保障社会审计质量 ? 34 4.1优化各种审计资源? 34 4.1.1提高审计人力资源素质 ? 34 4.1.2改进审计组织资源? 35 4.1.3重视审计信息资源? 36 4.1.4改善审计技术资源? 37 4.1.5完善审计监管? 37 4.2合理整合和开发审计资源 ? 38 4.2.1整合审计资源的必要性 ? 38 4.2.2整合审计资源的具体措施? 39 4.2.3大力开发审计资源? 40 4.3完善审计市场 ? 41 4.3.1完善公司治理,改善失衡的社会审计关系? 41 4.3.2加强对市场的监管,引导审计需求? 41 4.3.3推进会计师事务所规模化,营造公平竞争环境? 42 参

26、考文献? 43 后 记? 472 Contents0Introduction?1 0.1 Research background and significance ? 1 0.2Document Review? 1 0.3 Research method and Thought? 4 0.4 Framework of the paper.? 4 1 Overview of social audit quality and audit resource?6 1.1 Audit resource and components of audit resource? 6 1.1.1 Concept o

27、f audit resource and audit resource system ? 6 1.1.2Features of audit resource? 8 1.1.3Contents of audit resource system? 9 1.2 Independent audit quality and influence factors over socialaudit quality? 12 1.2.1Concept of social audit ? 12 1.2.2Importance of social audit? 13 1.2.3Factors affecting so

28、cial audit quality? 13 2 Analysis on relationship between social audit quality and audit resource ?16 2.1 Interaction relationship between social audit quality andaudit resource? 16 2.1.1Audit resource is an important factor affecting social audit quality ? 16 2.1.2Social audit quality react audit r

29、esource? 17 2.2 Influence of audit resource over social audit quality? 18 2.2.1CPA is the core guarantee of social audit quality? 18 2.2.2 CPA firm is the important guarantee of social audit quality? 18 2.2.3 Information is the tool of ensuring social audit quality? 20 2.2.4 Technique is the basis o

30、f ensuring social audit quality.? 21 2.2.5 Audit market can influence social audit quality? 21 2.2.6 Supervision over audit is the necessary means ofensuring social audit quality ? 23 3 The actual use of audit resources of China and analysis on factors influencing the improvement of social audit qua

31、lity ?24 3.1 Low quality of audit resources influences social audit quality.? 24III 3.1.1 Low quality of audit human resources affects social audit quality? 24 3.1.2 The actual organizational resources affect social audit quality? 24 3.1.3Irreasonable recognition and use of information resourcesaffe

32、ct social audit quality. ? 26 3.1.4 Less advanced technical resources affect social audit quality. ? 27 3.1.5The actual supervision resources can not ensure socialaudit quality? 27 3.2 Irrational development and use of audit resources influencesocial audit quality.? 29 3.2.1Take importance of the us

33、e of actual audit resource butneglect the development and use of potential audit resource ? 29 3.2.2Lack and waste of audit resources coexist? 29 3.3Disorder of audit market of our country influences the improvement of social audit quality? 30 3.3.1Irrational competition condition affects social aud

34、it quality ? 30 3.3.2 Irrational competition structure affects social audit quality ? 31 3.3.3The inefficient competition affects social audit quality? 32 4 Develop and use audit resources reasonably to ensuresocial audit quality ?34 4.1Optimize audit resource? 34 4.1.1Improve human audit resource? 34 4.1.2Improve audit organizational resource ? 35 4.1.3Take importance of audit information resource ? 36 4.1.4Improve audit technical resource