CAJ | 학술논문

为提高中央企业财务信息质量，国资委对中央企业年度财务决算实行统一委托审计。统一委托审计的重要内容包括通过招标方式选拔审计师，并要求央企定期轮换事务所。本文通过调查问卷的方式研究了中央企业审计招标和事务所轮换的问题。通过对调查结果的分析，我们认为，要切实提高审计质量，在探求有效的事务所聘任模式的同时，还必须采取措施解决影响审计质量的根本问题。
위제고중앙기업재무신식질량，국자위대중앙기업년도재무결산실행통일위탁심계。통일위탁심계적중요내용포괄통과초표방식선발심계사，병요구앙기정기륜환사무소。본문통과조사문권적방식연구료중앙기업심계초표화사무소륜환적문제。통과대조사결과적분석，아문인위，요절실제고심계질량，재탐구유효적사무소빙임모식적동시，환필수채취조시해결영향심계질량적근본문제。
In order to enhance the quality of financial information of the central enterprises, SASAC implemented the unified audit commission of annual financial accounts. Unified audit commission includes selecting auditors through the tender, and the auditor rotation central enterprises on a regular basis. We study the tender and audit firm rotation through the questionnaire. Over the analysis of the results of the questionnaire, We believe that while exploring an effective mode of appointment of the firm, we must also take measures to address the issues which have the fundamental impact on audit quality to effectively improve the quality of the CPA audit.