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文章首先分析了在我国政府审计结果公告制度下审计风险的产生,然后通过总结审计风险的构成要素,最终构建了政府审计结果公告制度下的审计风险模型。 相似文献
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文章针对我国政府审计结果公告制度目前存在的主要问题进行总结分析,我国政府审计结果公告制度虽然得到了发展,但还存在审批程序不合理、整改落实不到位、地方政府积极性不高等问题,针对存在的问题,文章提出了系列解决措施。 相似文献
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从本质上分析.现代政府审计是民主和法制的工具.其职能作用是通过加强对权力的制约和监督来实现的。一切权力皆来自公众.对公众负责.这是审计的出发点和归宿点。现阶段政府审计对权力制约和监督的一个重要方面.就是要以责任政府为理念.深化和规范领导干部经济责任审计制度.并实行审计结果公告制度。公告审计结果是国际通行的惯例.它实际上是国家权力向社会的回归. 相似文献
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从行为金融的角度出发,以投资者过度反应和反应不足为理论基础,采用沪市A股2005-2009年间的数据对审计质量和盈余公告效应二者关系进行了检验。结果发现,审计质量能够加剧盈余公告效应幅度,它既能加剧"好消息"公司股价的向上漂移,也能够加剧"坏消息"公司股价的向下漂移。 相似文献
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国家审计报告制度在政府责任运行机制中发挥着重要作用。本文通过剖析我国国家审计报告制度的现状和国家审计报告制度存在的问题及深层根源,对我国国家审计报告制度实施现状进行了透彻的分析,并进一步提出完善审计结果公告制度的建设性意见。 相似文献
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重大政策落实情况跟踪审计(以下简称“重大政策跟踪审计”)作为新时代的新手段,其执行情况不仅受到社会公众的高度关注,还受到政府的高度重视。本文结合对审计公告内容的剖析,探讨了重大政策跟踪审计工作中存在的问题及其产生的原因,并从制度建设、审计管理、技术创新、人才建设四个方面提出了相关改进建议,以期为重大政策跟踪审计工作的有效执行提供参考。 相似文献
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为什么审计公告的事项和内容每年都不太一样?为什么审计公告的“指名道姓”越来越少?为什么审计公告中不全面披露审计机关查处的问题? 相似文献
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浅析内部审计风险的成因与防范 总被引:1,自引:0,他引:1
随着市场经济的发展和审计环境的日益复杂化,审计风险已成为企业内部审计一个无法回避的问题。本文从内部审计自身的特点、组织的日趋多元化经营、审计资源、审计人员的自身素质、审计项目管理情况、新审计技术方法的利用等六个方面分析了扩大审计风险的因素,同时从积极实施内部审计体制改革、加强审计队伍建设、规范审计程序、加大审计技术的创新、树立风险审计观念等五个方面介绍降低审计风险的方法和途径。 相似文献
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我国上市公司内部审计的独立性研究 总被引:1,自引:0,他引:1
上市公司的有效治理必须有内部审计的参与,这已是国际、国内公司管理界和内部审计界的共识。当前由于大量的国内外上市公司造假案的涌现,内部审计的独立性越来越受到人们的重视。文章就此论题探讨其科学内涵,结合我国现状,研究如何加强上市公司内部审计的独立性。 相似文献
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以在2012年、2015年连续两次参加国际预算合作组织(IBP)开展的《开放预算调查》的201个国家为样本,运用混合OLS回归,研究审计监督、公众参与以及两者互动对预算透明度的影响。实证结果表明,国家审计通过加强独立性、提高审计结果公告能力,可以提高预算透明度;社会公众通过提升参与预算的层次性和实质性,也可以有效提高预算透明度;审计监督与公众参与的互动机制主要表现为审计立项对公众建议的接受度、审计结果对公众阅读的方便度,它们对政府预算透明度的提高都具有显著的正向作用。研究结论对于加强审计机关自身能力建设,完善审计监督和公众参与的互动机制,不断提高政府预算透明度,推进国家治理现代化具有一定的启示意义。 相似文献
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The Effects of Accounting Standard Precision,Auditor Task Expertise,and Judgment Frameworks on Audit Firm Litigation Exposure 下载免费PDF全文
Jonathan H. Grenier Bradley Pomeroy Matthew T. Stern 《Contemporary Accounting Research》2015,32(1):336-357
Recent research suggests that adopting imprecise accounting standards elevates audit firm litigation exposure and could undermine auditor objectivity if audit firms respond by herding to industry norms. This paper reports the results of two experiments that demonstrate how audit firms can effectively mitigate the elevated litigation exposure without herding to industry norms by staffing engagements with recognized technical experts, using judgment frameworks and automated decision aids, and providing persuasive evidence of adherence to auditing standards. We find that judgment frameworks are particularly well‐suited for defending judgments under imprecise standards, and represent a cost‐effective alternative to using technical experts. However, our results also indicate that judgment frameworks may provide a safe harbor for relatively low‐quality judgments when those frameworks are used under precise standards. We discuss implications for audit firms, courts, and regulators that currently conduct or evaluate audits within and across jurisdictions where the precision of accounting standards varies considerably. 相似文献
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近年来,我国投入大量资金建设社会公共工程,以期保证国计民生和提高人民群众生活水平。加强对公共工程的绩效审计是加强公共事业监督的重要举措。尝试从公共工程的特点出发,阐述将现代风险导向审计方法引入公共工程绩效审计的思路。 相似文献
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本文将探讨在上市公司审计中注册会计师如何应用重大错报风险这一新的理念,分析和研究审计过程中易于引起重大错报风险的领域及其应对方案,并结合案例阐述合理运用重大错报风险在评估和控制审计风险中的重要性,以有利于注册会计师更好地控制审计风险、提高审计质量。 相似文献
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F. Todd Dezoort Richard W. Houston Michael F. Peters 《Contemporary Accounting Research》2001,18(2):257-281
This paper reports the results of an experiment that investigates how external audit planning is affected when internal auditors have incentives and the opportunity to bias their evaluations. Specifically, we draw on attribution theory to examine how internal auditor eligibility for incentive compensation and participation in consulting (i.e., two factors that provide incentives to bias audit evaluations) affect external audit planning. In addition, we examine the effects of incentive compensation and a consulting role across two routine internal audit tasks — an objective tests of controls task and a subjective inventory valuation task — to evaluate whether their effects are contingent upon task subjectivity (i.e., opportunity to bias audit evaluations). Seventy‐six external auditors from four Big 5 public accounting firms participated in an experiment that manipulated internal auditor compensation (fixed salary versus incentive compensation), the type of work that the internal auditors routinely perform (primarily auditing versus primarily consulting), and audit task subjectivity (objective tests of controls versus subjective inventory valuation). Our results suggest that the nature of internal auditors' compensation and work affect audit planning recommendations differently. The opportunity to receive incentive compensation results in less reliance on internal auditors' work and greater budgeted audit hours, but only for the subjective task. Although a consulting role decreases perceived internal auditor objectivity, it has a limited effect on planning recommendations. Specifically, consulting has no effect on reliance, and leads to greater budgeted audit hours only when incentive compensation is available. We discuss potential explanations for the results as well as implications for audit research, practice, and regulation. 相似文献
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我国高校开展经济责任审计已有多年,但如何深化其发展,提高经济责任审计的成效,有待进一步研究。加强高校经济责任审计工作,应从增强认识、完善制度建设、明确审计重点、准确把握审计评价、开展任中审计、提高人员素质等方面着力。 相似文献
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We examine the impact of auditing on public school operations with two objectives: to investigate whether audits provide economic benefits to stakeholders and how complex compliance rules impact auditing effectiveness. Utilizing auditing time data and a unique opportunity presented by the Quality Basic Education Act in Georgia, we estimate the relative performance of school district operations employing a stochastic frontier estimation technique. We find that auditing produces real economic benefits for stakeholders by mitigating inefficiency in the use of school resources. We also find that stringent compliance rules reduce an audit’s effectiveness but auditors’ experience can help to overcome the problems. The lack of disclosure of auditing costs hinders the ability to conduct a cost–benefit analysis of new requirements. Our analysis supports the notion that auditing is vital to establish governance mechanisms and disclosure of auditing costs is important to adequately evaluate a new policy. Data are available from the public sources identified in the text. 相似文献
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Abstract. This paper examines the portfolio problem of an auditor who controls the level of audit quantity and then combines investments in general market securities with investments in risky audits. We note that an auditor cannot simply choose audits to add to the portfolio but, rather, that a portfolio is constructed indirectly through a process of bidding against competitors. Thus, our analysis yields a bidding function that provides an estimate of the minimum fee an auditor is willing to accept to serve a potential new client, given existing investments. We develop propositions concerning the effects of various portfolio characteristics on the fee bid. Finally, we discuss the possible impact of a portfolio view of audit risk upon the structure of the auditing industry. 相似文献