摘要
会计师事务所与一般企业一样,需要控制其成本以提高绩效,而"通过分析企业价值链,制定出预算,进而通过预算实现对成本控制"的价值链预算可以铸造具有系统功能的"审计成本控制链"。审计成本控制链是审计人员接受委托到最后审计报告提供给投资者决策使用的整个过程中对审计成本发挥控制作用的各种因素及其所形成的控制链条。对"审计成本控制链"上各作业单元进行分析,可以测算出完成每个作业所需不同级别审计人员的审计时间,进而编制出初始的预算成本;当发现新的审计线索时,增加审计程序不可避免,预算也必然会随之进行调整;为检验调整的合理性以及更好地发挥预算对成本控制的效果,还需要在审计项目结束时,对预算的编制及调整进行评价。从预算的编制到预算的调整再到对预算实施效果评价,在逻辑上就构成了完整的成本控制链条。
As other firms,accounting firms must control its cost for high performance.And the value-chain budget with working principle 'By analyzing enterprises' value-chain,then setting up budget,lastly using the budget control enterprises' working costs' can found systematic 'chain of ways controlling audit costs'.'Chain of ways controlling audit costs' is a controlling chain which influenced by many factors formed in the process from the auditor accepting audit invitation to publicizing audit report to investors for their investment decision.We can budget audit time by analyzing 'chain of ways controlling audit costs',and then working up cost budget;but when we find new audit clues,it is indispensable to add audit process,then time and cost budget must be adjusted;lastly for evaluating the effect of controlling audit costs by using budget,we also need score the budget.From setting up audit time and cost budget to adjusting and scoring the budget,there is a logic and systematical controlling costs chain.
出处
《会计研究》
CSSCI
北大核心
2007年第11期74-81,共8页
Accounting Research
