会计师事务所审计质量控制研究——以TZ会计师事务所为例

Study on audit quality control in accounting firms——Take TZ accounting firm as an example

针对会计师事务所审计质量问题,以TZ会计师事务所为研究对象,实地调查了TZ会计师事务所审计质量控制的现状,归纳了TZ会计师事务所存在审计收费低导致审计投入不足、审计人员专业胜任能力不足、对被审计单位基本情况尽调不足的问题。提出完善审计收费制度、提高审计人员执业水平、降低被审计单位重要性程度等措施,有利于提高TZ会计师事务所的审计质量。

In view of the audit quality problems of the accounting firm,this paper takes TZ accounting firm as the research object,investigates the current situation of the audit quality control of TZ accounting firm on the spot,and sums up the problems that TZ accounting firm’s low audit fees lead to insufficient audit input,insufficient professional competence of Auditors,and insufficient adjustment to the basic situation of the audited unit.This paper puts forward some measures to improve the audit fee system,improve the professional level of auditors,and reduce the importance of the audited units,which is conducive to improving the audit quality of TZ accounting firm.