摘要:由于社會經濟的不斷發展，資本市場規范的加強，科學發展觀的日益突顯，全球各行各業，公司規模持續擴大特別是超大型集團公司的設立，使得審計的地位將更加突出。我國會計師事務所比發達國家的存在著更多的問題，主要表現在管理水平低下、技術手段落后等方面。

　　　在審計趨于國際化的推動下，會計師事務所之間的互相競爭越來越激烈，對審計成本的問題越加進行重視。然而目前,我國會計師事務所對審計項目的成本控制，一直沒有進行系統的研究，審計人員的審計項目成本意識較為淡薄，審計項目計劃制定缺乏科學性，大多數審計項目成本控制未考慮審計資源整合及審計項目風險因素等。所以，認清我國各會計師事務所審計項目成本控制存在的問題，提出會計師事務所項目成本控制存在問題的對策，是一項急需研究和解決的重大課題。

　　　審計項目成本的控制，在會計師事務所在既定的審計收費前提下，顯得尤為重要。根據有關的基本理論和研究，綜合運用問卷調查，文獻研究，案例分析，具有優良的會計師事務所為研究對象，從一開始就審計項目成本控制的背景和意義，國內外研究現狀出發，闡述了成本的概念，審計和審計項目成本控制和審計項目成本因素的概念組成。對卓越會計師事務所項目成本控制存在問題進行了分析，在此基礎上提出了卓越會計師事務所項目成本控制存在問題的對策：提高審計人員的素質；制定科學的審計項目計劃；科學整合審計資源；加強審計風險控制。

關鍵詞  審計項目；審計成本；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