摘要
审计是一项服务,这项服务的好坏事关审计事业的生存与发展,因此必须加强审 计的质量管理,提高此项服务的质量。将质量管理方面的一些理论运用到注册会计师审计中:一 方面运用质量管理中的朱兰三步曲,将审计工作的质量管理分为3个阶段:审计的质量策划,审计 的质量控制,审计的质量改进;另一方面,利用影响产品生产过程的5M1E理论,将影响审计质量 控制的因素进行了重新划分,并重点分析了其中的几个关键影响因素。通过以上分析,使抽象的 审计服务更加具体化,指出了审计质量管理中的关键问题,为进一步提高和改善审计质量打下了 坚实的基础。
Auditing is a service. The result of this service is related to the existance and the development of the auditing , so we must strengthen the management of the auditing quality in order to enhance the service quality. Based on some knowledge of quality management auditing is divided into three parts: quality plan, quality control and quality improvement. On the other hand, Based on the theory of the 5M1E, the elements of the auditing quality control process are distinguished and some of the key elements are analysed. According to the analysis,the abstract auditing becomes more concrete and decisive problems in the quality management of the auditing are provided to make preparations for improving the auditing quality.
出处
《北京机械工业学院学报》
2005年第1期60-63,68,共5页
Journal of Beijing Institute of Machinery
