Optimize audit quality audit supervision（优化审计质量审计监督）

1、 Optimize audit quality audit supervision Audit and supervision by the supervision and inspection of the economic activities of the audited entity, and according to audit certain auditing standards, to determine its real, legitimate, and effective supervision of an economy, economic evaluation and e

2、conomic appraisal activities. Audit oversight objectives can be summarized as audit objectives and audit the main motivation for both interactive balanced results, which contain audit ultimate purpose, that is OK, the lifting of the audited entity entrusted with economic responsibility, and strength

3、en the management and control of the unit being audited. audit oversight audit objectives and audit the main motivation the balance of the interaction between the two, so the audit oversight body with audit quality is closely related to audit the main motivation is twofold, on the one hand, the purs

4、uit of the maximization of audit effectiveness, on the other hand the pursuit of audit risk is minimized when inconsistent this goal, the audit for their own interests, through the Auditing Collusion provide false audit report, in turn, cause harm to society. article focuses on how to optimize the a

5、udit supervision, improve the quality of audit work do a study. Optimization of the audit and supervision Audit and supervision of the optimization is to audit subject to follow the norms of audit and supervision requirements, take the means of optimization and optimization of the organizational str

6、ucture, as small as possible inputs and cost of production as fully as possible, the quality is as high as possible, the audit client satisfaction audit report. 1, the the the standard audit oversight of the audit oversight optimization optimize the standard is to determine whether the audit and sup

7、ervision to optimize the yardstick final result of the audit oversight of the audit report by the audit to provide true and reliable, has a direct causal relationship between the audit and supervision of the quality of the audit report audit supervision and optimization of the primary criterion for

8、audit quality optimization, including the following two aspects: First, audit products reflect the true (ie, audit reports, general feedback value and timeliness. audit reliability, including , legality and neutrality. general, auditing, supervision and optimization criteria should be unity with the

9、 optimization of the quality of the audit work, the audit oversight optimized to meet the interests and demands of the users of the audit product, at the same time reflects the audit oversight main the interests of desire. Audit supervision optimized route First, incentives optimization. Audit and s

10、upervision of power from two aspects, that is, on the one hand from the improvement of social status, on the other hand from the external excitation of Audit Supervision apparent lack of incentive and restraint mechanisms match. Ineffective oversight at this stage of the audit one of the important r

11、easons. establish audit and supervision of incentive and restraint mechanisms become an urgent problem that must be addressed in the audit and supervision This paper argues that the audit and supervision as a means of economic management, both party and government leaders of the government departmen

12、ts or institutions leadership necessary to recognize the role of audit oversight of management, to establish oversight productivity concept, but also to support the audit and supervision activities, to provide the necessary protection for the audit and supervision activities carried out. famous Hawt

13、horne experiments show that, incentives have psychological and environmental significant impact. optimization of audit oversight not only need to reward the positive incentives, and the need to give a certain punishment. Secondly, respect, and trust is also a need for audit oversight body, that need

14、 to be met, and will be able to inspire passion for work, eliminating the fear of difficulty and mental laziness. Finally, the audit oversight body of their initiative not only rely on rewards and punishments, but also rely on fair treatment, and that their contribution to give the corresponding rew

15、ard. Second, the optimization of the quality of the audit oversight body. Optimize the quality of the audit oversight body, mainly in the following aspects: First, the optimization of the structure of knowledge. Audit and supervision based on an act of mental based, whether the conduct optimization

16、depends on its knowledge structures. This optimization of the structure of knowledge in general, including the financial expertise as well as knowledge of economics, management, law and other related disciplines. ideological quality optimization. Auditors should have a firm and correct political gui

17、ding ideology, the correct outlook on life and values, consciously abide by the audit legal norms, independent, objective and impartial manner to perform the audit. Psychological quality optimization. Psychological qualities will of psychological qualities and abilities psychological qualities Will

18、psychological quality is under the guidance of the correct target, in order to achieve this goal consciously organize their own behavior and to overcome the difficulties associated with the psychological quality of the process. Capacity psychological qualities auditors audit activities directly affe

19、ct the results, so the psychological quality of audit activities can be successfully completed, including the contents of memory, thinking, imagination. Finally, auditing, supervision and implementation of the optimization of the mechanism. Study of the implementation of our audit and supervision me

20、chanism is not difficult to find, audit and supervision mechanism for correcting errors or audit oversight needs of the target selection mechanisms are difficult to adapt to the audit and supervision, which requires must audit and supervision of the implementation of the mechanism for remodeling and

21、 integration, concentrate, intensify supervision, improve the regulatory measures and means to improve the efficiency and effectiveness of the audit and supervision. optimization audit and supervision must follow system, fully flexible principle the basis of on optimizing the implementation of the a

22、udit and supervision mechanisms. First, the powers and responsibilities of the combination of power and pressure combined both the standard formulation of audit oversight or implementation should clearly define the rights and responsibilities of relevant departments, with the corresponding power and

23、 pressure. responsible for developing the specification should be able to work out for changing the business, adaptable and forward-looking specification, responsible for supervision should be able to standardize the existing problems in the implementation in a timely manner, and take timely and eff

24、ective solutions way. mutual restraint, mutual supervision, mutual cooperation. Involved in the audit and supervision of the audit subject shall achieve mutual restraint and supervision, to discover the problems in the audit supervision, At the same time, it must cooperate with each other to maximiz

25、e the overall function. Third, establish and improve the audit supervision error correction and target selection mechanism. fourth, to sort out the audit and supervision ideas, the transformation of audit and supervision, improve the efficiency and quality of the audit and supervision, to promote au

26、dit oversight into the standardization regular rationalization orbit. Links to free papers Download Center :/eng.hi138 Optimization of the three interactions, interaction, joint action on the audit oversight. Audit supervision of the implementation mechanism is to audit oversight optimized external

27、constraints mechanism only continuously monitor the sanctions for violations, audit and supervision in order to optimize the optimization of incentives auditors can effectively motivate consciously and actively carry out optimization behavior. audit oversight, however, is based on the human subject,

28、 the ability to optimize the level also depends on the quality of the audit staff. improve the overall quality of the audit staff to strengthen the education of professional ethics, but also Audit supervision and optimization of the basic measures. Clear audit oversight audit supervision optimized c

29、ontent to establish and improve our audit oversight system must answer a significant practical problems. This paper argues that the content of the audit and supervision to the times, follow the law, and be creative. Audit oversight include audit audit and supervision of the subject to the object, th

30、e control of the government and the social management of the audit work that re oversight of the audit subject audit the main object of the audit supervision and research: How to give full play to the supervisory functions of the audit to ensure that compliance audit unit of economic activity, effec

31、tive operation, how to adapt to audit the main form of organization and the scale of the development and changes, to ensure that the audit report real, legitimate, and how to establish audit quality and audit organizations perform auditing rules and regulations control standard difficult study to fu

32、rther improve < <Institute of Certified Public Accountants, the Institute of Certified Public Accountants to establish scientific and standardized management system, to play the role of social intermediary organizations in the audit and supervision; examine the oversight of government audit an

33、d supervision of social intermediary organizations (normative standard or demonstration, standards. government and social audit management control research: to further improve and standardize the audit regulation system, to provide legal protection the oversight audit work for the government or the

34、highest authority, to study the audit supervision, the scope of the oversight body, the responsibility, how to improve supervision system and operation mechanism; disclosure of audit information that the relevant laws and regulations of the audit report construction, audit the quality of the informa

35、tion analysis and evaluation criteria and audit report readability research. In short, when the audit oversight learning audit as “a course of conduct, audit staff as participants in this process from beginning to end, when the audit report on the impact on the quality of the audit work great. As th

36、e end point of this process, the audit work improve the quality of audit quality internalization of external effects, a large part of it depends on the standardization of the audit staff behavior. And this standardization due to the assumption of the existence of human behavior, the need to supervis

37、e the implementation of mechanisms for investment as the cost of audit quality and professional ethics, such input any audit environment is a must. Audit supervision, guarantee audit quality optimization. Audit quality improvement measures False audit report, the primary responsibility for the audit

38、 oversight body, the audit staff. Institutional economics theory research methods to analyze factors that affect the audit system of institutional change can be seen, the improvements in the quality of audit work is not only the improvement of the audit work itself and the improvement of all aspects

39、 of the system, especially the improvement of audit oversight body. 1, strengthen the building, improve the quality level of audit quality, and is closely related to the level of the quality of the audit team. Strengthen the audit team building and organizational guarantee to improve audit quality.

40、If you do not have a high-quality audit team, improve audit quality is just empty talk. Therefore, must be the premise of scientific audit oversight means and reasonable audit supervision methods, the use of appropriate incentives and supervise the implementation of mechanisms to strengthen the audi

41、t staff of political theory and professional knowledge, learning, raise the political consciousness of the audit staff, professional ethics, work responsibilities and the overall concept. 2, increase the the audit specification system construction, improve efforts to audit the behavior specification

42、. To develop audit laws and regulations consistent with international auditing standards, to complete the revision of existing laws and regulations, and increase the intensity of publicity, increased audit procedures, processing punishment transparency, the implementation of the audit announcement s

43、ystem, establish and improve the audit responsibilities investigated mechanism for auditing the implementation of decision mechanisms, audit information feedback mechanism the audit legal supervision system. assurance systems of those policies are not uniform, uncoordinated laws, regulations, rules,

44、 and some local protectionism local regulations The repeal repeal the perfect perfect, in order to maintain the integrity and unity of the audit regulations. Strict audit procedures, strengthen the basic work. Standardize audit procedures audit in accordance with the law is one of the basic principles of the << Audit Law >>