质量管理体系审核风险的评定和控制

质量管理体系的审核风险是影响质量管理体系认证有效性的一个重要方面，文章论述了质量管理体系审核风险的概念、影响因素，特点，以及评定和控制固有审核风险的方法。     

关于ISO9001标准“增值作用”的探讨

最近质量界有关质量管理体系“增值审核”的讨论时有所闻。ISO和IAF组织共同支持的“ISO审核实践工作组”网站专门发表了“增值审核”的文章，将其列入质量管理体系审核的20个重要课题之一。文章提到了质量管理体系的增值：“某些组织已用ISO9000系列标准建立了质量管理体系，并把     

浅析ISO 9001认证组织如何开展内部审核

本文分析了ISO9001认证组织在开展质量管理体系内部审核中普遍存在的问题,并就如何有效开展内部审核提出了具体的建议。     

过程方法的应用和增值活动实践

通过贯彻ISO9001：2000版标淮及质量管理体系的认证。以达到提高管理水平和增收节支的目的是每一个组织及其相关方所期盼的共同愿望，也就是说：增值是贯标认证的最终目标和归宿。尤其是增值审核．不仅意味着通过第三方审核应正确地向受审组织最高管理层提供有关满足战略目标能力的信息;     

俄罗斯设立新的质量奖项

莫斯科国立经济、统计与信息大学(MЭCИ)成为俄罗斯首所通过ISO9001：2000质量体系认证的高等学府。2002年，MЭCИ着手在教学和科研多个领域建立质量管理体系，经过2年多的努力，终于在2004年6月通过了国际认证机构Moody International的审核认证。在日前召开的“高等院校建立有效的质量管理体系经验交流会”上，MЭCИ和Moodyr International代表分别介绍了建立、实施质量管理体系的做法和经验，以及审核认证过程中遇到的问题及解决对策。     

提高内审人员水平 搞好内审工作

随着质量、环境、职业安全健康、社会责任管理体系的发展，建立整合的质量、环境和职业安全健康等一体化管理体系成为当前众多企业认证的方向。众所周知，内部审核（简称内审）工作对搞好管理体系的有效运行和持续改进具有重要作用和积极意义。整合型管理体系内审较单一体系内审而言，对内部审核人员（简称内审员）的能力提出了更高的要求。作为组织内审工作的实施者，如何有效地提高内审员的审核水平和能力，有效实施审核，就成为搞好整合型体系内审工作的关键。     

德国质量体系和环境管理体系认证近况

德国管理体系认证协知质量和环境审核机构（DQS）是德国首家经正式认可的环境管理体系认证和环境审核机构。截止1996年10月7日，其发证情况如下：德国质量体系和环境管理体系认证近况     

过程审核方法技巧

目前质量管理体系认证审核工作面临着过程方法审核“无的放矢”，相当多的审核员没有建立过程方法审核的思维和习惯：相当多认证机构的审核管理方案尚没有摆脱按部门或标准条款审核的套路，在文件评审要求、审核计划的制订、检查表的风格、管理体系的评价方法等方面仍停留在依照标准条款审核方式，不能达到按过程审核的要求。     

卷烟制造企业如何有效运用过程方法提供增值内部审核

增值审核近几年来一直被认证机构运用和关注,但是,对于卷烟制造企业如何有效运用过程方法,实现质量管理体系内部审核增值,是一个新课题,应引起卷烟制造企业,尤其应引起以获得更大效益为经营宗旨的卷烟企业的关注和重视。     

科研院所的质量管理体系认证

一、引言 ISO9000系列质量管理体系认证已在全世界得到广泛应用.各企业通过第三方审核,为顾客提供了质量保证.对于通过了质量管理体系认证的企业,说明该企业已建立了一个完整质量体系;能够有效控制企业生产过程的质量;当发生不合格品时能具有有效的纠正措施;同时具有发现潜在的质量问题、提出相应的预防措施能力;通过定期的内部质量审核和管理评审,以及外部质量审核达到持续的质量改进.     

论第二方审核

本文从第二方审核的定义、由来、衰落、再崛起、实施、作用等6个方面全面论述了第二方审核，并以第二方审核的实际经验为例系统论述了第二方审核的实施，提出第二方审核仍是今后很长一段时间组织选择和评价供应商的主要方法。     

Impact of renewable long-term audit mandates on audit quality

Anglo-American countries like the US and the UK allow companies to switch auditors every year. In contrast, some continental European countries restrict auditor switching by allowing only renewable long-term audit mandates. This paper aims to analyse the impact of renewable long-term audit mandates on audit quality. Audit quality is considered from the viewpoint of the external users of the financial statements. It is questioned whether renewable long-term audit mandates have an impact on the auditor's reporting behaviour and on auditor independence. This research is motivated by the lack of consensus in the literature on the impact of the length of the auditor client relationship on audit quality. Moreover, few empirical studies use publicly available secondary data in order to determine whether perceived threats to auditor independence actually compromise auditor independence. Therefore, our research methodology consists in the development of a logistic regression model in which the explanatory variables are measured using publicly available data. The results of the study suggest that long-term auditor client relationships significantly increase the likelihood of an unqualified opinion or significantly reduce the auditor's willingness to qualify audit reports. A significant difference was also found between the auditor's reporting behaviour in the first two years versus the last year of the audit mandate. Auditors are more willing to issue an unqualified audit report in the first two years of their official mandate than in the last year of their mandate. This could be an indication that the decision to renew the auditor's mandate is already taken and known to the auditor before he has issued his last audit report within his current mandate. The policy implications of these findings could be in favour of mandatory auditor rotation to maintain the value of an audit for the external users. However, given recent theoretic evidence on the adverse effects of mandatory auditor rotation, there is a need to develop alternative measures to safeguard auditors' independence.     

国家审计人力资源价值评估研究

人是价值创造的主体,审计人力资源对国家审计的生存和发展至关重要。对人力资源价值进行评估,是充分发挥审计人力资源潜能、促进人力资源优化配置和提高审计机关绩效的有效手段。国家审计人力资源的价值构成可划分为三个维度,即储备价值、现实价值和预期价值,通过综合考虑这三个维度,构建价值评估模型,可以对国家审计人力资源的群体价值和个体价值进行定量评估,为国家审计机关实施人才开发战略奠定基础。     

基于ERM内部审计方法

复杂多变的经营环境使现代企业面临着众多的不确定性,为了实现企业目标,提升其价值,经营管理方法不断进行改进和完善,这也同时意味着内部审计目标和对象也正在发生着变化,企业为能够更好地实现其目标则对内部审计部门提出了更高的期望。基于此,本文首先对内部审计方法发展历程进行论述,接着提出实施基于ERM(Enterprise Risk Management,以下简称ERM,即企业全面风险管理)内部审计方法的必要性并对COSO委员会提出的ERM框架进行简要的论述,在此基础上,构建出基于ERM内部审计方法的步骤,以期其能够帮助内部审计人员发挥出内部审计本身应有的价值,以满足各方利益相关者的需求。     

浅谈如何运用环境管理工具实施环境管理体系审核

本文主要对如何运用环境管理工具实施环境管理体系审核进行了分析,指出了各项环境管理工具在环境管理体系审核中运用的方式方法及相关内容和重点,为环境管理体系审核员提供指导和参考。     

Changing the Institutional Framework of Statutory Audit: Internal Stakeholders' Perceptions of the Associated Benefit and Costs

This paper analyses the expected benefits and costs associated with changes to the institutional framework of statutory audits. We focus on five changes: Mandatory external audit firm rotation, auditor appointment by an independent regulator, a general ban on providing non-audit services, a ban on providing non-audit services to audit clients, and mandatory joint audits. We survey supervisory board members and management representatives from German companies to analyse how these changes affect the following beneficial attributes: Client-specific expertise and knowledge, general professional competence and expertise, independence and professional scepticism, and reputation. Our results show that none of the proposed changes is expected to increase the benefit of audits. A ban on non-audit services to audit clients is perceived to have the least disadvantageous effect, followed by a general ban on non-audit services, mandatory external audit firm rotation, appointment by an independent regulator, and mandatory joint audits. Although all changes are expected to increase auditor independence and professional scepticism, this increase is offset by a decrease in other beneficial attributes, particularly client-specific expertise and knowledge. Compared to supervisory board members, management representatives anticipate significantly larger decreases in the benefit of audits and significantly larger increases in costs.     

审计结果分析系统研究

审计结果分析是审计人员必经的一个思维过程，是审计工作的一个重要环节。然而，至今还没有设计和开发出一个针对审计结果进行分析的专门的软件系统。本文以加强对经济社会运行的监测和提高审计管理效率及水平为宗旨，针对当前我国政府审计的现状，运用经济学和管理学的基本原理探讨审计结果分析系统的设计，并初步建立审计结果分析系统。     

Why an auditor can't be competent and independent: A french case study

Abstract

This research proposes an understanding of the role of the relationship between the finance director and the auditor in the audit process and its effect on audit quality. We adopt an interpretative and qualitative approach. Based on 60 interviews, this qualitative method is the object of an interpretative process, composed of two complementary theoretical fields: contractual economic theories and economic sociology. Two notions emerge from this process, which are considered as the interpretation bases: relationship dualism (professional/personal relationship) and hybrid trust. This interpretative conception leads to a redefinition of the relationship between a finance director and an auditor as a peers' relationship. The emergence conditions of a peers' relationship are the sharing of professional and cultural norms, the frequency of relationship and the multiplexity of relationship. A peers' relationship is characterised by a hybrid trust, a joint generation of knowledge and a role equality. This parity conception of a relationship leads to a new reading of the foundations of audit quality that are auditor independence and competence. Audit quality appears as a balance between its two determinants, competence and independence.     

会计信息化对企业内部控制审计的影响及对策研究

随着会计信息化的快速发展,传统内部控制体系也日益显现其局限性,迫切需要建立更加严密有效的内部控制制度。会计信息化也给内部控制审计带来了新的挑战和机遇,现代审计是以内部控制评价为基础的,无论内部审计人员还是外部审计人员,都需要对内部控制进行研究选择审计重点。本文在分析会计信息化对企业内部控制审计影响的基础上,对内部控制审计如何适应会计信息化进行了探索。     

胁迫威胁下的审计独立性问题研究

审计独立性是决定审计质量能否得到保证和审计目的能否实现的关键因素。在我国,审计人员受被审单位管理当局胁迫而出具不实审计报告的问题十分突出,胁迫威胁的存在严重地影响了审计的独立性。本文试图通过博弈分析来专门探讨经营者的胁迫威胁对审计人员独立性的影响,并据此提出保护审计独立性的有效手段。