察县审计局审计质量控制问题研究 摘 要政府审计是现代审计体系一大分支，它是代表国家对国有公共资财展开的审计，我国上至国家审计署，下到各级审计厅局以及重点地区的一些特派员办事处对我国政府财政收支、国有金融机构及企业财务收支展开审查，发挥着不可小觑的作用。但同时，我国政府审计机关审计质量也存在一些问题，审计质量控制不够严格，常常出现审前调查不够充分、部分审计人员对业务不熟、审计程序不规范等等现象。审计质量是审计业务的重中之重，所以对审计质量控制问题的研究具有极其重要的理论和现实意义。本文首先阐释审计质量控制基本理念，谈及审计质量标准、审计质量控制内容及审计质量控制价值，其次介绍察县审计局自然情况和审计质量控制现状，再次提出察县审计局审计质量控制问题并剖析产生问题的原因，最后就其问题并结合产生原因提出了切实可行的建设性意见，主要有：严格实施审前调查机制，详细制定审计项目方案，严密监督审计实施过程，充分、精准描述违法违规问题，实行三级复核制度，及时归档审计档案等，希望本文研究能对察县审计局质量控制实践甚至整个政府审计机关审计质量控制实践以有益的启示。关键词：审计；质量控制；审计证据本科论文AbstractGovernment audit is the branch of modern audit system, it is on behalf of the state of the audit of state-owned public wealth expansion in China up to the National Audit Office, down to the audit bureaus at all levels as well as some special offices in the key areas of our country government revenue and expenditures, investigating the revenues and expenditures of state-owned financial institutions and enterprises, play an important role. However, at the same time, there are also some problems in the audit quality of our government audit institutions. The audit quality control is not strict enough, and there are often phenomena such as insufficient pre-trial investigation, some auditors are not familiar with the business, and audit procedures are not standardized, etc. Audit quality is the most important part of audit business, so the research o...
