Based on Audit Resources Angle of View Audit Quality Research

【摘要 (中文/英文)】 会计师事务所审计是社会的“经济警察”,因此审计的质量至关重要。然而目前我国的审计质量低下,引起众多学者、实务工作者的注意,纷纷探讨审计质量低下的原因以及解决的对策。但是大部分都是从实务的角度阐述问题,各种说法自成体系,没有系统的研究。文章作者以审计资源稀缺性入手,从理论上系统研究了审计质量低下的原因,并提出解决的对策。 资源的稀缺性决定着我们必须在有限的资源下,尽可能满足人们的无限需求。审计资源的短缺也是显而易见的,不仅如此,现有的审计资源并未达到应有的利用效率,从而更加严重的影响了审计质量。审计人力资源素质不高,技术资源落后,信息资源不受重视、不能充分利用,组织资源没有很好的开发,文化资源欠缺,这些都从不同程度影响着审计质量的提高。那么如何改善这种现状,提高审计资源的利用效率,使它们都达到良好的利用效果,成为我们研究的重大课题。文章就从审计资源的稀缺性入手,分析审计资源的内涵、分类,并阐述不同的审计资源各自对审计质量的重要性,说明我国审计资源利用现状及对审计质量带来的负面影响,并提出了解决的办法。认为从根本上解决审计质量低下的现状,必须从审计资源着手,审计资源的高效利用,各资源的合理...更多配置是提高审计质量,满足公众需要,解决资源供需矛盾的出路。而且审计资源的系统性提醒我们,必须用系统的观点看资源配置问题,它不是一成不变的,而是一个动态的、不断变化的整体,合理配置各种资源的目的就是要让各种资源处于一种动态平衡的状态。

The audit of public accounting firms is the community's "economic police" and therefore the quality of the audit is essential. But the quality of audit of China is low current, which caused many scholars’, practitioners’attention. They discuss the reasons for the low quality of the audit, as well as the counter measures. But most of them are from the practical point of view on the issue, saying all kinds of ready-made systems, not systems. The author of the article to start the scarce of audit resource, theoretically studied the reasons for the low quality of the audit. The scarcity of the resources we have to determine in the limited resources, as far as possible to meet people's demand for unlimited. Audit resources shortfall is obvious, not only so that the existing audit resources do not reach the proper utilization efficiency, thus seriously affecting the quality of auditing. Human resources of audit is not high, technical resources backward, and can not make full use of information resources, organizational resources are not well organized, and cultural resources did not be respected,well developed, which are different from the extent of the improvement of the quality of the audit. How to improve the status quo, how to improve audit efficiency in the use of resources and achieve the best use of effects, it becomes a major research topic. The article on the audit starts with the scarcity of resources, analysis of the content of audit resources, classification, and expounds their respective different audit resources on the importance of quality audit. It expounds the audit of the use of resources and the status quo on the quality of auditing the negative impact, and proposes solution to the problem. That a fundamental resolution of the status of the low quality of the audit, we must proceed from the audit resources, the efficient use of audit resources, the rational allocation of resources is to improve audit quality, and meet the public needs and solve the conflict between supply and demand of resources way out. And the systematic audit resources reminded us, we must use a system's point of view issue of resource allocation, it is not static, but a dynamic, evolving entity, and rational allocation of resources aims to make all kinds of resources in a dynamic equilibrium state.

【关键词 (中文/英文)】 审计资源; 审计质量; 系统性

Audit Resource; Audit quality; Systematic