论注册会计师审计的职业行为

注册会计师审计作为一种独立的经济监督活动,从行为科学角度分析,包括个体职业行为、群体职业行为、领导职业行为和组织职业行为,这些职业行为相互联系、相互制约,构成了注册会计师审计的职业行为结构。     

政府审计部门内部控制新探

政府审计部门的组织结构设置和委托授权关系形成了各级人员从上到下分层负责的格局和责任体系,政府审计工作特征和职业特征都强调了各级审计人员在政府审计中发挥着举足轻重的作用。鉴于此,本文借鉴控制论和组织行为学的研究成果,将政府审计人员的行为过程及其结果作为政府审计部门内部控制的根本出发点和落脚点,形成了从审计行为前、中、后进行控制的基本思路。     

组织文化激励功能的机制

组织文化的一个重要功能是激励,激励的目标是有利于组织、社会的积极行为的发生.激励是外部诱因对个体或群体心理所产生的一系列活动和过程.本文从个体的需要、动机、行为、行为的强化这几个方面研究组织文化如何引导、激发员工做出组织希望的行为并保持和增加这种行为,达到组织的目标,也就是实现组织文化的激励功能.     

议政府投资建设项目跟踪审计

跟踪审计是指审计机关和审计人员依法独立对政府重大投资建设项目等经济活动,适时进行监督、鉴证和评价的行为,也是贯彻落实温家宝总理关于审计跟进财政资金运行指示精神的重要举措。跟踪审计弥补了其他审计方式的固有缺陷,注重从事前、事中和事后审计相结合,确保财政资金在投资建设项目的每个环节都受到监督。近年来,审计署及各级审计机关都先后组织了对重大投资     

对做好经济责任审计工作的一点思考

正经济责任审计是审计创新的产物,它派生于大审计,又相对独立于其他审计。它除了对静态的物和资金等进行审计外,尤其要突出对动态的"人"的经济行为和经济活动的审计。由于审计对象的特殊性,决定了经济责任审计工作的特殊性。也就是说,经济责任审计的对象无论从能力还是综合素质等方面,都远远超越一般审计人,要对这样高水平的特殊群体进行审计监督,作出审计评价,审计人员应坚定职业信仰,牢牢把握好六个方面,全面提升审计能力。     

国家审计人员心理契约、工作满意度与知识共享行为

在知识经济的时代,知识成为组织提升核心竞争力的主要因素。本文基于文献研究提出了国家审计人员心理契约与知识共享行为的关系以及影响这种关系的工作满意度的假设。根据315份问卷的实证研究发现,心理契约与审计人员知识共享行为显著正相关;心理契约与审计人员工作满意度显著正相关;工作满意度与审计人员知识共享行为显著正相关;工作满意度在心理契约与审计人员知识共享行为关系中起部分中介作用。研究结论对于国家审计机关识别审计人员的心理需求,提高工作满意度,促进知识共享有重要的理论意义与实践价值。     

用内控的思维深入开展业务全流程管理审计——S公司工具管理审计案例

管理审计对企业经济管理行为进行监督、检查及评价并深入剖析的一种活动,目的是促进企业提高资源配置效率,管理审计是内部审计转型的方向,本文以S公司一项工具管理审计项目入手,介绍了管理审计项目的人员组织、审前调查、方案设计、现场审计及督促缺陷整改的闭环作业模式,总结了一些管理审计的思路和方法,对管理审计项目的开展具有一定的借鉴意义.     

审计理论的两种构筑前提及其特征

任何理论都只是一种主观认识,任何理论都必须有合乎逻辑的构筑前提(或基础)。审计理论的构筑前提是审计行为的社会要求。审计不是置身于社会之外的行为,它是在一定的社会关系中,根据社会的要求,由一些作为第三者的专业人员根据委托人的要求对另一些人的行为和已作的认定进行再认定的检查、监督活动。这是审计的本质。审计理论的结构也就决定于一定社会关系下社会的要求和审计人员所起作用的性质。本文对两种较为典型的审计理论模式的构筑前提作一比较分析,以期探索审计实践活动与审计理论之间内在的逻辑联系。     

浅谈内部审计质量控制问题

内部审计质量是指内部审计工作及其结果的优劣程度,包括人员的质量、工作的质量和审计结果的质量等。在工作实践中内部审计质量控制表现为内部审计的业务管理部门对内部审计各种业务活动或行为进行有计划的监督、综合和协调的一种活动或行为、通过内部审计质量控制,使各项审计管理工作和审计业务工作按预定目标和规定程序运作,以达到规定的质量要求。     

内部审计人员客观性损害分析

2003年5月施行的《审计署关于内部审计工作的规定》中,关于内部审计的新定义:"内部审计是独立监督和评价本单位及所属单位财政收支、财务收支、经济活动的真实、合法和效益的行为,以促进经济管理和实现经济目标",中国内部审计协会颁布的《内部审计人员职业道德规范》,明确审计人员应遵守的职业道德规范:"内部审计人员在履行职责时,应当做到独立、客观、正直、勤勉",可以看出,内部审计人员的独立性与客观性是内部审计人员应遵循的最基本原则之一.内部审计机构及活动应该独立,内部审计人员在开展工作时应该做到客观,能自由的、客观的进行审计,保证提出公正的、不偏不倚的判断意见.     

Smith & Jones LLP: Charting a Path to the Future*

This case requires accounting students to shift their focus from learning about the practice of auditing to learning about the business of auditing. It describes the strategy, vision, and mission of a medium‐sized, Canadian audit firm and the external and internal challenges the firm faces as it looks to improve its profitability. Students should reflect on which behaviors Smith & Jones would like to encourage and what the partners can do to encourage its employees to exhibit these behaviors.     

Balance between auditing and marketing: An explorative study

This study explores how auditors’ attitudes toward marketing and their views on the importance of marketing affect how they balance their time spent on auditing and marketing activities. The purpose is to understand how changes in the business environment for auditors affect the relationship between the auditing profession and marketing. The study is based on a survey of 672 auditors in Sweden. Findings suggest that auditors with a positive attitude toward marketing spend significantly more time on marketing activities compared to those with a less positive attitude. Furthermore, auditors who view marketing activities as important spend significantly more time on marketing activities. The study controlled for the number of years as an auditor, age of the auditor, and firm affiliation. The results indicate that the theoretical distance between the auditing profession and marketing does not exist in practice to the same degree as in the past. These findings have implications for international auditing theory and practice in illuminating the relationship of marketing and auditing in a wider business context.     

A Quarter of a Century of Performance Auditing in the Australian Federal Public Sector: A Malleable Masque

Utilizing Porter's (1981) theoretical framework for historical narrative analysis, this article examines the history of performance auditing in the Australian federal public sector. The analysis considers four crucial events in the period 1973-98 the Royal Commission on Australian Government Administration (1976), the Australian National Audit Office efficiency audit developments (1979), the Joint Committee of Public Accounts Inquiry (1989), and the struggles over the passage of the Audit Act 1997. The analysis supports the proposition that performance auditing is a malleable social construct rather than a definitive performance review technology. The construction of its technological basis has been contested, with several concepts being included or excluded by various groups. These have both reflected and influenced agendas and activities at individual, organizational, institutional, sociopolitical and socioeconomic levels in the Australian public sector. Performance auditing is therefore revealed as a masque that ultimately may defy any universal technical definition.     

经济责任同步审计评价问题探析

经济责任审计评价是审计人员确认被审计对象经济行为价值的业务活动,是界定经济责任的基础。审计评价作为审计报告的重要板块和核心内容,不仅承载着审计监督客观公正的基本原则和社会责任,而且体现着经济责任审计明确的目的性。经过多年探索实践,经济责任审计评价架构逐步清晰、内容渐趋合理、稳妥性明显增进,但仍有部分项目目标体现不明确、公正性和客观性表现不足、谨慎性不够充分、文书运用混乱,严重影响着审计的质量。本文试图就经济责任监督价值观、审计评价范围、评价体系、评价方法等方面存在的问题进行成因剖析、理论阐述和业务探讨,认为需要进一步优化审计环境,强化理论研究,细化能力培训,尽快改善和提升经济责任审计整体质量。     

审计职业怀疑研究综述

职业怀疑是注册会计师从事审计工作应有的重要素质,也是影响审计质量的重要因素,尤其是审计职业界日益强调在审计计划和执行工作中应该保持职业怀疑态度的今天,这一问题就显得更为重要。然而,国内外关于这一问题的研究都相对比较薄弱。本文首先对已有的关于审计职业怀疑内涵的不同观点进行了分析,按照时间脉络介绍和分析了在发展过程中逐步形成的四个审计职业怀疑模型,在此基础上从审计职业怀疑与审计人员的个体特征、审计职业怀疑与职业怀疑行为两个方面,梳理和评述了目前国外对审计职业怀疑的研究成果,最后结合上述研究成果和审计实践,指出了这一领域未来可能的研究方向,以期为我国审计职业怀疑的理论研究和实践活动提供借鉴和参考。     

Attitude toward business environment of auditing,corporate governance and balance between auditing and marketing

The aim of this study was to evaluate the attitude of Iranian auditors toward balance between auditing and marketing with respect to two important components of audit process such as business environment of auditing and corporate governance. The analysis is based on survey data from 257 respondents. To achieve the research aims, we specified four hypotheses based on social theories. The results of this study show that the auditors having positive attitude toward marketing and those who consider it as significant are able, to a large extent, balance spent time for inherent auditing tasks and marketing activities. In addition, the results show that an increase by a unit for the attitude toward business environment results in 0.489 unit increase in attitude toward balance of time spent on marketing and auditing activities, of which 0.396 is direct impact and 0.093 is indirect impact.     

How accounting and auditing systems can counteract risk-shifting of safety-nets in banking: Some international evidence

This paper suggests that accounting and auditing systems can be effective devices to counteract tendencies for firm risk-taking associated with bank safety nets. Results are obtained from an international sample of publicly traded banks after controlling for other regulatory control devices for bank risk such as restrictions on banking activities, minimum regulatory capital requirements and official discipline. The efficacy of accounting and auditing systems in controlling bank risk diminishes with bank charter value and increases with moral hazard stemming from a country's deposit insurance. The results also indicate that accounting and auditing systems are complements for minimum capital requirements, but substitutes for restrictions on bank activities and official discipline.     

制度变迁、集团客户重要性与非标准审计意见

客户重要性是否影响审计师独立性,是审计理论界和实务界都非常关注的话题。本文以企业集团作为一个整体来研究集团客户重要性对审计师独立性的影响,发现集团客户经济依赖性会损害审计师的独立性,这种现象对于小规模事务所而言尤为严重。此外,本文还进一步考察了2007年新会计准则、审计准则及事务所民事诉讼风险加强等制度环境变化对审计师行为的影响。研究发现,在制度环境改善之后,审计师执业总体上变得更加谨慎,大规模事务所尤其如此。     

How accounting and auditing systems can counteract risk-shifting of safety-nets in banking: Some international evidence

This paper suggests that accounting and auditing systems can be effective devices to counteract tendencies for firm risk-taking associated with bank safety nets. Results are obtained from an international sample of publicly traded banks after controlling for other regulatory control devices for bank risk such as restrictions on banking activities, minimum regulatory capital requirements and official discipline. The efficacy of accounting and auditing systems in controlling bank risk diminishes with bank charter value and increases with moral hazard stemming from a country's deposit insurance. The results also indicate that accounting and auditing systems are complements for minimum capital requirements, but substitutes for restrictions on bank activities and official discipline.     

审计质量和经济结构

引言 近来,人们十分关注被审计财务报表的质量.在亚洲,至少从1997年金融危机以来,这是一个重要问题.中国最近的有关报道也表明这种担忧仍然存在.举世瞩目的美国安然公司破产案说明,即使拥有成熟制度的发达的经济大国,也不能避免审计失败.