审计据质量控制研究

审计证据质量控制概述···········································2

（一）、审计证据及审计证据质量控制概念········································2

   1、审计证据概念····························································2

   2、审计证据质量控制概念···················································2

（二）、审计证据质量控制研究的意义············································2

审计证据质量的基本理论·········································2

（一）、审计证据质量的内容····················································2

（二）、审计证据质量的特征····················································4

现行审计证据质量控制存在的问题·································5

、审计证据质量控制案例········································5

   1、德勤会计师事务所背景概述 ·····································5

   2、科龙电器股份有限公司背景概述··································5

   3、德勤会计师事务所对科龙电器审计中存在的问题····················5

（二）、审计证据质量控制中存在的问题···································6

加强审计证据质量控制的方法及措施·······························8

加强审计证据质量控制的方法··································· 8        

   1、明确具体的取证目标，为审计证据质量控制奠定基础···············8

   2、科学评估重要性水平，从宏观层面控制审计证据质量···············8

   3、获取不同种类型的审计证据，从微观层面控制审计证据质量·········8

   4、提高审计人员的综合素质，从根本上控制审计证据的质量···········9

   5、建立审计项目质量的责任追究制度，从制度上控制审计证据的质量···9

加强审计证据质量控制的措施···································9

结束语····························································12

附参考文献························································13

内 容 摘 要

   市场经济体制中,审计工作在经济活动的监督作用越来越重要,而审计证据在审计工作中占核心地位，审计证据对整个审计工作是十分重要的，一定意义上来说，整个审计工作就是有目的、有计划地收集审计证据、鉴定审计证据并作出判断的过程，审计证据贯穿于审计工作的全过程，审计意见和审计结论必须以审计证据为基础，离开审计证据而得出的任何审计结论和审计意见都是不切实际的、甚至是与被审计事项的实际情况完全相反的错误意见和结论，而审计证据的质量不仅影响着整个审计工作的质量，同时还直接影响着审计监督职能的充分发挥。由此可见，加强审计审计质量控制是十分重要的。 

  关键字：审计证据  质量控制  应对措施