| 2. | To research audit theory , enhance audit quality and lower the risk to an acceptable lever , accounting company stil call be rigorous auditing risk controlling & quality is both a question of theory and that of practice . the great significance of research lies in two aspects , one is the demand of improving the auditing theory , another is to promote the development of auditing pactice healthily . as we all know , during these years , a series of major auditing events have successively occurred in china , such as “ yuanye ” event in shenzhen , “ zhongcheng ” event in beijing , “ qiongminyuan ” event in hainan . these events have brought negative influnce on the development of our cpas and cpa firms , also give a waring of the cpas , from which , the cpas have a deep acquisition of auditing risk and quality . so that auditing risk and quality has been a hot pot that the cpas and cpa firms particularly pay attention to . this is aslo why the author decided to research on this subject
审计风险控制与质量问题,既是理论问题,也是实践问题,审计风险控制与质量研究的重要意义在于:一是完善审计理论的需要;二是推动审计实践健康发展的需要。众所周知,这几年我国先后发生了深圳“原野”事件,北京“中诚”事件,海南“琼民源”事件等重大审计事件,他们给我们注册会计师业的发展带来了消极影响,但同时也给注册会计师敲响了警钟,使注册会计师对审计风险与质量有了深刻的体会。这样,审计风险成为我国审计理论界和职业界密切关注的问题,这也是本文研究的初衷。 |
