质量审计

高等教育质量审计制度及其研究概述

Review on the Research of the Quality Audit System in Higher Education

制定内部质量审计程序

Develop internal quality audit procedures

我国会计师事务所组织方式存在缺陷并且CPA审计市场不公平竞争情况普遍，造成对高质量审计的供给不足。

High-quality audit deficiency is caused by defects in the way that CPA Firms is organized and the universality of unfair competition in CPA audit market .

我国企业经营者委托CPA审计的主要目的是为了应付政府部门和相关法规的要求，对高质量审计缺乏自愿性的需求。

The business operators commission CPA Firms to audit in our country . Its primary purpose is to walk through the requirements of governments and associated regulations . The demands for high-quality audit are out of the voluntary aspect accordingly .

准备与实施庞巴迪内部质量审计活动；

Preparing and performing the bombardier 's internal quality audits activities ;

治理环境、政府控制和高质量审计需求

Institutional Environment , Government Control and Demand of Audit Quality

合伙人需要具备一定的专业胜任能力，这是合伙人能提供高质量审计报告的前提；

Meanwhile , potential partner shall have professional qualification to ensure high auditing quality .

本文研究发现，高质量审计能够显著抑制上市公司大股东资金占用。

Results confirm that high quality auditors can significantly restrain the controlling shareholders'cash embezzlement .

围绕打得赢、不变质做好军费使用质量审计工作

The auditing of military expenditure quality

另一方面，核准制的有效实施，将在很大程度上依赖于注册会计师的高质量审计和恰当的审计意见类型。

To execute the new IPO system effectively depends on CPAs'high quality auditing and proper audit opinion .

而低质量审计将导致丧失引导资源合理配置的能力。

And low quality audit will lead to the loss of the ability of rational allocation of resources .

第三章详细分析了现阶段我国证券审计市场缺乏高质量审计服务的原因。

Chapter 3 gives detailed reasons to China 's securities market that lacks high-quality audit services in present stage .

公司的所有权的安排和政府角色的转换都会影响公司选择事务所的行为，适当的政府干预、合理的内部治理结构有利于培育市场对高质量审计服务的需求。

The ownership of the company arrangement and the role of government conversion will affect the behavior of company choosing auditor .

为此，在目前这种过度竞争的市场结构形态和过度竞争的市场行为下，会计师事务所缺乏追求高质量审计的动机。

To this end , in the case of excessive competition , auditors lack the motive of seeking high-quality audit reports .

本文认为审计失败的成因主要在于资本市场对高质量审计的需求不足，公司治理结构不完善，以及注册会计师行业的不规范。

The article believes that failure of auditing comes from the imperfection of capital market , administrative structure of companies and CPA audit .

第一，由于在现有的制度安排下没有对高质量审计的需求，审计人员就没有讲诚信的积极性。

First , because of no demanding of high quality audit in existing system arranged , the auditor has not incentive to be sincere .

论文通过审计实务结合质量审计价值提升的探索，使研究更具一定应用价值和深远意义；

Through audit practice work combine quality audit exploration that value promote thesis , enabling and studying has certain using value and far-reaching meaning even more ;

“四大”在全球资本市场中扮演着重要的角色，很多学者直接将“四大”作为高质量审计的代名词。

The big4 auditors play an important role in global capital market , many researchers use the big4 auditors as the surrogate of high level audit quality directly .

基于此，本文提出了如何引导高质量审计需求及进一步提高审计意见质量的相关政策建议。

Based on this , this paper presents the relevant policy recommendations on how to conduct high-quality audit requirements and to further improve the quality of the audit opinions .

上市公司因为存在会计舞弊就可能产生对低质量审计的需求，同时会计师事务所在综合衡量收益成本后产生一定的供给。

Accounting Malpractices in Listed companies may produce a need for a low-quality auditing while an accounting firm may supply this low-quality auditing after comprehensively assessing returns and costs .

中国和印度这两个美国食品和药品监督管理局很少进行质量审计的国家，已经变成了美国消费者所消费的低成本药品和原料药的主要供应商。

India and China , countries where the Food and Drug Administration rarely conducts quality-control inspections , have become major suppliers of low-cost drugs and drug ingredients to American consumers .

同时作为国内一项较为崭新的研究课题，深入研究将为我国建设项目质量审计工作开展的规范性、完善性提供有益的借鉴。

Simultaneously took the domestic brander-new research topic , the thorough research for our country items of basic construction quality audit work development standards , the consummation will provide the beneficial reference .

第四章立足于监管方、需求方的立场有针对性地提出我国建立高质量审计服务的制度环境和微观层面的具体政策建议。

Chapter 4 , based on the regulatory and the demand side , puts forward the proposals for improving high-quality audit services in the institutional environment and specific policy of micro levels .

但在需求方面，多年来高质量审计需求不足的问题一直未能得到有效的改善，这无疑不利于我国注册会计师行业乃至整个资本市场的进一步高质量地发展。

But on the demand side , the problem of inefficient demand for high quality audit has not been resolved for many years , which go against the further development of CPA industry .

相反，如果审计市场存在高质量审计需求，那么供给方必然会通过提高质量来竞争市场份额，这样审计市场才会健康的运行。

On the contrary , If there are high quality auditing market demands , It must be realized by improving quality to compete for market share , the auditing market will be healthy operation .

麦克唐纳先生表示，审查的初步反馈表明，那些事务所最高层的有关高质量审计的重要性的言论，正逐级下达到事务所中下层人员那里。

Mr McDonough says initial feedback from the inspections suggests the tone at the top of the firms , about the importance of quality audit , is filtering down to middle and junior ranks .

另外也站在整个经济社会的角度考虑单位质量审计收费率的影响因素，得出单位质量审计收费率与审计市场结构因素，地域因素呈现一定的相关性。

There is also standing in the economic and social point of view . Rate per unit mass of audit fees is associated with audit market structure factors , geographic factors show some correlation .

只有高质量审计才能实现审计的控制信息风险这一本质功能，因此，无论风险损失是否最终由注册会计师承担，都应保持高质量的审计执业。

The author 's opinion is that Auditing is a special control system of reducing the information risk to a socially acceptable level , and only high quality auditing can execute this intrinsic function .

从声誉理论出发，考虑到前期品牌建设投入及出于对声誉损失成本的顾忌，合并后的事务所将有动力提供更高质量审计服务。

From the reputation theory , taking into account the previous investment for " brand " building and scrupling the huge costs of losing reputation , the merged firms have an incentive to provide higher quality audit services .

选择大所的公司如果聘请小所，审计收费将会下降，说明这类客户偏好大所的高质量审计服务，并为此支付了更高的费用；

Companies that have chosen large audit firms would have to pay less if they chose smaller ones , therefore their actual choices indicate that high quality auditing service which they decide to pay for is of their preference .