摘要
随着审计质量管理准则的出台、经济形势的企稳回升和企业产业结构的升级转型,事务所的审计质量管理迎来新的挑战。基于此,梳理近年来国家相关政策法规,探讨强化审计质量管理的必要性和紧迫性,剖析KM药业物流上市公司审计失败的案例,厘清相关事务所审计质量管理中存在的问题,相应地提出事务所审计质量管理的创新策略,对于事务所审计质量管理制度的完善和审计质量的提高,以及药业物流上市公司财务舞弊行为的有效防范都具有一定的借鉴价值。
With the promulgation of audit quality management standards,the stabilization and recovery of the economic situation and the upgrading and transformation of the industrial structure of enterprises,the audit quality management of the firm has ushered in new challenges.Based on this,this paper sorts out the relevant national policies and regulations in recent years,discusses the necessity and urgency of strengthening audit quality management,analyzes the audit failure cases of KM pharmaceutical logistics listed companies,clarifies the problems existing in the audit quality management of relevant firms,and accordingly puts forward innovative strategies for the audit quality management of the firm,which has certain reference value for the improvement of the audit quality management system and the improvement of audit quality,as well as the effective prevention of financial fraud of pharmaceutical logistics listed companies.
作者
王舒雨
李存芳
张琪
WANG Shuyu;LI Cunfang;ZHANG Qi(Business School,Jiangsu Normal University,Xuzhou 221116,China)
出处
《物流科技》
2025年第11期18-21,34,共5页
Logistics Sci Tech
基金
国家自然科学基金面上项目(72074102)
江苏师范大学研究生科研与实践创新计划项目“基于大数据视角的企业财务风险管理研究”(2025XKT1339)。
关键词
会计师事务所
审计质量管理
创新策略
审计失败
案例分析
accounting firms
audit quality management
innovation strategies
audit failures
case studies
