目 录摘 要................................................................................................................IAbstract............................................................................................................II引 言...............................................................................................................11 审计质量控制理论概述............................................................................31.1 审计质量含义及特征........................................................................31.2 审计质量控制含义............................................................................31.3 审计质量影响因素............................................................................31.4 审计质量控制的重要性....................................................................42 辽宁中平会计师事务所审计质量控制现状............................................52.1 审计业务承接阶段............................................................................52.2 审计业务准备阶段............................................................................52.3 审计业务执行阶段............................................................................63 辽宁中平会计师事务所审计质量控制存在的问题...................................73.1 业务承接阶段的问题及成因............................................................73.2 审计业务执行阶段的问题及成因....................................................73.3 外部因素............................................................................................94 辽宁中平会计师事务所审计质量控制存在风险防范建议.....................114.1 完善业务承接程序..........................................................................114.2 加强业务执行力度..........................................................................113.3 提高行业竞争力..............................................................................12结 论.......................................
