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1、新審計(jì)準(zhǔn)則下對(duì)審計(jì)質(zhì)量的影響Theimpactofnewauditingstandardonauditquality總計(jì)畢業(yè)設(shè)計(jì)（論文）20頁表格0個(gè)插圖0幅南昌工程學(xué)院本科畢業(yè)論文摘要為完善中國(guó)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則體系，加速實(shí)現(xiàn)與國(guó)際準(zhǔn)則趨同，中國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)擬定了22項(xiàng)新準(zhǔn)則，并對(duì)26項(xiàng)已頒布的準(zhǔn)則進(jìn)行了必要的修訂和完善，由財(cái)政部在2006年2月15日正式發(fā)布48項(xiàng)注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則，該準(zhǔn)則已于2007年1月1日起在境內(nèi)所有會(huì)計(jì)師事務(wù)所施行(以下簡(jiǎn)稱“新審計(jì)準(zhǔn)則”)。這標(biāo)志著適應(yīng)我國(guó)市場(chǎng)經(jīng)濟(jì)發(fā)展要求、與國(guó)際慣例趨同的企業(yè)會(huì)計(jì)準(zhǔn)則體系和注冊(cè)會(huì)計(jì)師審計(jì)準(zhǔn)則體系正式建立。新審計(jì)準(zhǔn)則的頒布與實(shí)
2、施意味著我國(guó)的審計(jì)行業(yè)正致力于通過高水平的執(zhí)業(yè)準(zhǔn)則，提高審計(jì)質(zhì)量，促進(jìn)審計(jì)行業(yè)的發(fā)展，從而推動(dòng)我國(guó)市場(chǎng)經(jīng)濟(jì)的良性發(fā)展。文章首先對(duì)審計(jì)準(zhǔn)則、審計(jì)質(zhì)量進(jìn)行了較為詳細(xì)的介紹，根據(jù)審計(jì)質(zhì)量影響因素的分析以及新舊審計(jì)準(zhǔn)則之間的變化對(duì)比，再基于前人的經(jīng)驗(yàn)總結(jié)以及個(gè)人的分析，最后得出文章結(jié)論：新審計(jì)準(zhǔn)則的實(shí)施總體上提高了審計(jì)質(zhì)量。關(guān)鍵詞：新審計(jì)準(zhǔn)則審計(jì)質(zhì)量審計(jì)風(fēng)險(xiǎn)審計(jì)獨(dú)立性南昌工程學(xué)院本科畢業(yè)論文AbstractInordertoimprovetheChineseInstituteofCertifiedPublicAccountantsauditingstandardssystem,accelerate
3、theconvergencewithinternationalnorms,theChineseInstituteofCertifiedPublicAccountantsdeveloped22newguidelines,and26havebeenissuedguidelinesarenecessarytoreviseandperfect,bytheMinistryofFinanceinFebruary15,2006released48ofCertifiedPublicAccountantsauditingstandards,thestandardsonJanuary1,2007inallac
4、countingfirms(hereinafterreferredtoasthe"implementationofthenewauditstandard.").Thismarkstheadaptsourcountrymarketeconomydevelopmentrequest,hastenswiththeinternationalconventionwithbusinessaccountingthecriterionsystemandtheInstituteofCertifiedPublicAccountantsauditingstandardssystemformallyestabli
5、shed.Newauditstandardandimplementationmeansthatourauditindustryiscommittedtoahighlevelofprofessionalstandards,improvetheauditquality,promotingaudittothedevelopmentoftheindustry,therebypromotingthebenigndevelopmentoftheeconomyofourcountrymarket.Theauditingstandards,auditqualityareintroduced,accordi
6、ngtotheauditqualityandanalysestheinfluencingfactorsofnewauditingstandardsbetweenchangesincontrast,thenbasedonsumminguptheexperienceofpredecessorsandpersonalanalysis,finallydrawstheconclusion:thenewauditingstandardsimplementationoverallimprovingauditquality.Keywords：NewAuditQuality；AuditingStandard
7、s；AuditRisk；AuditIndependence南昌工程學(xué)院本科畢業(yè)論文南昌工程學(xué)院本科畢業(yè)論文目錄III第一章引言摘要IABSTRACTII第一章引言11.1研究背景與選題意義11.2文獻(xiàn)綜述1第二章審計(jì)準(zhǔn)則和審計(jì)質(zhì)量的概述32.1審計(jì)準(zhǔn)則32.1.1審計(jì)準(zhǔn)則的含義32.1.2審計(jì)準(zhǔn)則的作用32.2審計(jì)質(zhì)量42.2.1審計(jì)質(zhì)量的含義42.2.2審計(jì)準(zhǔn)則與審計(jì)質(zhì)量的關(guān)系4第三章審計(jì)質(zhì)量的影響因素以及新舊審計(jì)準(zhǔn)則
