目 录摘 要....................................................................................................................IAbstract.....................................................................................................................II引 言...................................................................................................................11 审计业务质量控制概述........................................................................................31.1 审计业务质量控制的含义...........................................................................31.2 审计业务质量控制的要素...........................................................................31.3 审计业务质量控制流程...............................................................................52 辽东联合会计师事务所业务质量控制现状分析................................................62.1 审计业务质量控制制度现状.......................................................................62.2 审计业务质量控制流程现状.......................................................................73 辽东联合会计师事务所在审计业务质量控制中存在的问题..........................103.1 业务承接与保持不足.................................................................................103.2 审计程序流于形式,未得到充分执行.....................................................103.3 审计底稿记录不完整,归档不及时.........................................................113.4 业务三级复核程序执行不到位.................................................................113.5 审计人员综合素质不足,专业能力与审计质量控制需求不符.............114 改善辽东联合会计师事务所业务质量控制的对策建议..................................134.1 加深对客户的了解,以质量为标准承接业务.........................................134.2 提高质量控制意识,严格规范审计程序执行.........................................134.3 完善底稿编制及归档工作.........................................................................14...