希格玛事务所审计质量评价分析及优化建议

Audit Quality Evaluation Analysis and Optimization Recommendations of Higema Firm

近年来,财务造假、审计失败事件屡见不鲜,审计质量已然引起了社会各界的广泛关注。为规范会计师事务所长久稳定发展,避免审计失败现象的频频发生,对会计师事务所审计项目质量进行评价已然势在必行。本文从希格玛会计师事务所内部角度出发,以其审计项目质量评价现状为切入点,总结研究中国知网关于审计质量评价的相关文献,引入希格玛会计师事务所管理探究其审计质量评价现状及存在的问题。最后,从完善相关审计管理程序、审计质量控制制度建立与监管,以及人员管理制度三方面提出针对性建议。

In recent years, financial fraud and audit failures have been common, and the quality of audits has attracted widespread attention from all walks of life. In order to standardize the long-term and stable development of accounting firms and avoid the frequent occurrence of audit failures, it is imperative to evaluate the quality of audit projects of accounting firms. From the internal perspective of Sigma Certified Public Accountants, this paper summarizes and studies the relevant literature of CNKI on audit quality evaluation from the perspective of the current situation of audit project quality evaluation, and introduces the management of SIG To ex-plore the current status and existing problems of its audit quality evaluation. Finally, targeted sug-gestions are put forward from three aspects: Improving the relevant audit management procedures, establishing and supervising the audit quality control system, and personnel management system.