卓越会计师事务所项目成本控制研究.doc

摘要:由于社会经济的不断发展，资本市场规范的加强，科学发展观的日益突显，全球各行各业，公司规模持续扩大特别是超大型集团公司的设立，使得审计的地位将更加突出。我国会计师事务所比发达国家的存在着更多的问题，主要表现在管理水平低下、技术手段落后等方面。

　　　在审计趋于国际化的推动下，会计师事务所之间的互相竞争越来越激烈，对审计成本的问题越加进行重视。然而目前,我国会计师事务所对审计项目的成本控制，一直没有进行系统的研究，审计人员的审计项目成本意识较为淡薄，审计项目计划制定缺乏科学性，大多数审计项目成本控制未考虑审计资源整合及审计项目风险因素等。所以，认清我国各会计师事务所审计项目成本控制存在的问题，提出会计师事务所项目成本控制存在问题的对策，是一项急需研究和解决的重大课题。

　　　审计项目成本的控制，在会计师事务所在既定的审计收费前提下，显得尤为重要。根据有关的基本理论和研究，综合运用问卷调查，文献研究，案例分析，具有优良的会计师事务所为研究对象，从一开始就审计项目成本控制的背景和意义，国内外研究现状出发，阐述了成本的概念，审计和审计项目成本控制和审计项目成本因素的概念组成。对卓越会计师事务所项目成本控制存在问题进行了分析，在此基础上提出了卓越会计师事务所项目成本控制存在问题的对策：提高审计人员的素质；制定科学的审计项目计划；科学整合审计资源；加强审计风险控制。

关键词  审计项目；审计成本；成本控制

Abstract:Since the continuous economic development, capital market regulations strengthening the scientific development concept to highlight the growing global industries, the company continues to grow especially large group of companies set up so that the status of the audit will be more prominent. CPA developed country than there are more problems, mainly in the low level management, technical means backwardness and so on.

　　　In the audit more internationally oriented, driven by the interaction between accounting firms more competitive, the cost of the audit issues increasingly conducted seriously. Currently, however, our accounting firm to audit the project cost control, has not been studied systematically, auditors audit projects more cost-conscious weak audit lack of scientific planning, the majority of audit project cost control does not consider the integration of audit resources and audit risk factors. So, recognize our various CPAs project cost control problems, propose CPA problematic project cost control measures is an urgent need to study and solve major issues.

　　　Audit of the project cost control, accounting firms audit fees in a given context, it is particularly important. This draw relevant basic theory and research, the integrated use of questionnaires, literature research, case analysis, with excellent accounting firm for the study, from the beginning of the audit project cost control background and significance of research status departure, elaborated the concept of cost audit and composition of the concept of audit project cost control and auditing of the project cost factors. CPA for Excellence project cost control problems are analyzed on the basis of outstanding CPA presents problems in project cost control measures: improving the quality of audit staff; develop a scientific audit plans; scientific integration of audit resources; strengthen the audit risk control.

Keyword  Audit projects  Audit costs  Cost control