论现场审计质量控制的主要内容与创新对策
论现场审计质量控制的主要内容与创新对策[20200105123754]
现场审计是对组织中各类业务和控制进行独立评价，以确定各项业务的开展是否遵循了公认的方针和程序，是否符合规定和标准，是否有效和经济的使用了资源，是否在实现组织目标。自1983年现场审计制度建立以来，我国的现场审计经历了一个长远的发展时期，现场审计在不断借鉴国际现场审计发展经验，同时结合我国经济发展实际情况的基础上，不断完善、不断创新，目前现场审计已经成为公司完善公司治理，降低企业经营风险、促进各项决策有效落实的重要手段和方法，对企业的经营管理有着重要的影响。现场审计已经与政府审计、外部审计共同构成了我国的审计体系。 *查看完整论文请+Q: 351916072
关键字:现场审计质量控制,现场审计质量控制的主要内容,现场审计质量控制的创新对策
目 录
1 引言 ·································································································1
2 现场审计质量控制的涵义及其目标定位·····················································1
2.1 现场审计的涵义···················································································1
2.2 现场审计质量控制的涵义······································································ 1
2.3 现场审计质量控制的目标定位··········································································1
3 现场审计质量控制的主要内容···········································································2
3.1 审计证据质量控制··························································································2
3.2 审计日记质量控制···························································································4
3.3 审计工作底稿质量控制····················································································4
4 现场审计质量控制存在的主要问题····································································5
4.1 审计现场管理与控制的目标·············································································5
4.2 我国现场审计质量控制中存在的问题·······························································6
5 加强现场审计质量控制的创新对策···························································8
5.1 强化现场审计的独立性和权威性····························································· 8
5.2 加强审计规范化建设，完善现审制度体系···················································8
5.3 由传统的财务审计向经济效益审计转变···················································· 9
5.4 实行风险审计与计算机审计··································································· 9
5.5 改善现审人员结构，提高现审人员的综合素质·············································9
5.6 加强政府及行业协会对现场审计的支持和指导··········································10
结论·····································································································11
致谢·····································································································12
参考文献·······························································································13
1 引言
1. 1研究现状
纵观我国目前审计组织在对现场审计进行治理的现状，可以发现存在一定的问题，具体内容如下：第一是由于观念的落后，很多审计组织在工作中所秉承的现场审计管理理念十分传统，只注重去发现问题，而忽略了审计最重要的管理工作；第二是审计计划管理的细节设计过于单薄，没有经过科学合理的推理和论证；第三是没有科学合理的机构设置，很多组织现场的设立并不适合审计工作的开展，每个审计项目组都以自己的想法开展工作，造成资源的严重浪费；第四是对与现场审计的时间没有很好的进行管理，造成很多现场审计工作的低效率；第五是开展的审计工作很多没有达到预期的效果，对于风险控制管理仍不到位，很多从事审计工作的人员并没有专业的知识储备，对于风险没有一定的敏锐度，在日常工作中过分凭借经验作出判断，而不是采用科学的审计方法，这些都导致了我国审计项目质量控制差强人意，风险控制体系建立不完善，在很大程度上影响了审计项目的质量。 针对这些问题，应重点做好现场审计各个阶段的控制工作。
2 现场审计质量控制的涵义及其目标定位
2. 1现场审计
依据执行地点的不同可以将审计分为现场审计和报送审计。现场审计，是指国家审计组织或社会审计组织调派审计人员到被审计单位遵章进行的审计，即就地审计。现场审计依据审计形式和内容的不同，又可以分为派驻审计、专程审计和巡回审计等三种。
2. 2现场审计质量控制的涵义
现场审计质量属于狭义的审计质量，它是从审计工作成效的角度来保证具体审计事项应达到或符合总体审计目标的要求，其表现为一系列的措施和方法。现场审计质量控制是指为了保证具体审计事项应达到或符合总体审计目标的质量要求而采取的系列作业技术和活动。这些技术和活动包括：确定现场审计质量控制对象；制定现场审计质量控制标准；选用现场审计质量控制的方法；具体方法的操作和评价等。
2. 3现场审计质量控制的目标定位
2.3.1定位于遵循现场审计准则和本机构审计工作手册的要求
现场审计是对组织中各类业务和控制进行独立评价，以确定各项业务的开展是否遵循了公认的方针和程序，是否符合规定和标准，是否有效和经济的使用了资源，是否在实现组织目标。自1983年现场审计制度建立以来，我国的现场审计经历了一个长远的发展时期，现场审计在不断借鉴国际现场审计发展经验，同时结合我国经济发展实际情况的基础上，不断完善、不断创新，目前现场审计已经成为公司完善公司治理，降低企业经营风险、促进各项决策有效落实的重要手段和方法，对企业的经营管理有着重要的影响。现场审计已经与政府审计、外部审计共同构成了我国的审计体系。 *查看完整论文请+Q: 351916072
关键字:现场审计质量控制,现场审计质量控制的主要内容,现场审计质量控制的创新对策
目 录
1 引言 ·································································································1
2 现场审计质量控制的涵义及其目标定位·····················································1
2.1 现场审计的涵义···················································································1
2.2 现场审计质量控制的涵义······································································ 1
2.3 现场审计质量控制的目标定位··········································································1
3 现场审计质量控制的主要内容···········································································2
3.1 审计证据质量控制··························································································2
3.2 审计日记质量控制···························································································4
3.3 审计工作底稿质量控制····················································································4
4 现场审计质量控制存在的主要问题····································································5
4.1 审计现场管理与控制的目标·············································································5
4.2 我国现场审计质量控制中存在的问题·······························································6
5 加强现场审计质量控制的创新对策···························································8
5.1 强化现场审计的独立性和权威性····························································· 8
5.2 加强审计规范化建设，完善现审制度体系···················································8
5.3 由传统的财务审计向经济效益审计转变···················································· 9
5.4 实行风险审计与计算机审计··································································· 9
5.5 改善现审人员结构，提高现审人员的综合素质·············································9
5.6 加强政府及行业协会对现场审计的支持和指导··········································10
结论·····································································································11
致谢·····································································································12
参考文献·······························································································13
1 引言
1. 1研究现状
纵观我国目前审计组织在对现场审计进行治理的现状，可以发现存在一定的问题，具体内容如下：第一是由于观念的落后，很多审计组织在工作中所秉承的现场审计管理理念十分传统，只注重去发现问题，而忽略了审计最重要的管理工作；第二是审计计划管理的细节设计过于单薄，没有经过科学合理的推理和论证；第三是没有科学合理的机构设置，很多组织现场的设立并不适合审计工作的开展，每个审计项目组都以自己的想法开展工作，造成资源的严重浪费；第四是对与现场审计的时间没有很好的进行管理，造成很多现场审计工作的低效率；第五是开展的审计工作很多没有达到预期的效果，对于风险控制管理仍不到位，很多从事审计工作的人员并没有专业的知识储备，对于风险没有一定的敏锐度，在日常工作中过分凭借经验作出判断，而不是采用科学的审计方法，这些都导致了我国审计项目质量控制差强人意，风险控制体系建立不完善，在很大程度上影响了审计项目的质量。 针对这些问题，应重点做好现场审计各个阶段的控制工作。
2 现场审计质量控制的涵义及其目标定位
2. 1现场审计
依据执行地点的不同可以将审计分为现场审计和报送审计。现场审计，是指国家审计组织或社会审计组织调派审计人员到被审计单位遵章进行的审计，即就地审计。现场审计依据审计形式和内容的不同，又可以分为派驻审计、专程审计和巡回审计等三种。
2. 2现场审计质量控制的涵义
现场审计质量属于狭义的审计质量，它是从审计工作成效的角度来保证具体审计事项应达到或符合总体审计目标的要求，其表现为一系列的措施和方法。现场审计质量控制是指为了保证具体审计事项应达到或符合总体审计目标的质量要求而采取的系列作业技术和活动。这些技术和活动包括：确定现场审计质量控制对象；制定现场审计质量控制标准；选用现场审计质量控制的方法；具体方法的操作和评价等。
2. 3现场审计质量控制的目标定位
2.3.1定位于遵循现场审计准则和本机构审计工作手册的要求
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