新时代我国审计思想影响因素研究

我国审计思想最早可以追溯到西周后期,经春秋战国、秦汉等不同历史时期的发展与变迁,在近代形成了较为清晰的审计思想.改革开放以后,审计制度和审计思想进一步完善.随着迈入新时代,我国审计思想得到进一步发展.本文基于PEST分析模型,从政治因素(P)、经济因素(E)、社会因素(S)和技术因素(T)四个方面探讨影响新时代我国审计...     

政府审计质量影响因素研究

政府审计质量作为政府审计的核心内容,关系到社会经济结构的优化,也关系到百姓的切身利益,更关系到政府执政的客观公平。由于我国政府审计起步较晚,现阶段的政府审计质量控制体系并不十分健全,本文针对其存在缺陷提出相关完善措施,借以提升我国政府审计质量,规范政府审计过程。     

外部审计质量影响因素研究

审计质量伴随着审计产生,一直以来备受关注,本文主要回顾了国内外学者比较有代表性的观点,从内部因素、事务所因素和第三方因素三个方面探讨了审计质量的影响因素。并结合前面的分析,对如何提高审计质量提出了相应的建议。     

审计判断及其影响因素分析

审计判断（Audit Judgment）是审计人员职业道德、胜任能力和专业经验的有机统一和外在表现，当审计人员面对复杂审计事项和不确定审计环境时，审计判断的正确与否是审计人员能否做出合理认识、评价、预测和决策的必要条件．也是影响审计质量的关键因素。本文从审计判断的特征入手，探析了对审计判断质量的影响因素。     

民国时期的审计方法思想及其启示

民国时期产生了具有近代意义的审计方法和思想。潘序论、顾询把审计方法分为逆查法与顺查法、抽查法与精查法。龚树森把审计方法分为凭证核对、过账核对、合计核对、科目分析以及实地盘存、账簿盘存、通信询证、一览检查、测验抽查等。张辑颜把审计方法分为机械审查、分解审查、全部审查和抽查。对当代的启示有:针对不同的对象采用不同的审计方法,才能提高审计效率;各种审计方法相互结合、取长补短,才能提高审计证据的证明力。     

企业内部审计流程关键影响因素及优化方法

当今社会的飞速发展使得各个行业不得不展开内部各项工作流程的优化,以适应整个社会的发展倾向,同时行业各自的优化又推动了世界发展环境的变化,以交通业、金融业等重要行业为首,多数行业的内部审计工作均面临着越来越多且越来越严重的风险,给内部审计工作人员造成了严重的压力。基于此,本文将以企业内部审计流程的关键影响因素为切入点,对...     

探讨政府审计质量影响因素

审计质量是政府审计工作的根本,如何提升审计质量管理水平是政府审计机关急需解决的问题。政府审计机关要加强质量管理意识,完善审计质量管理体系,预防审计风险,提升审计工作效率。本文试阐述政府审计质量的影响因素,并结合实际提出了提高政府审计质量的对策,旨在促进政府审计工作更加有效开展。     

我国上市公司审计收费影响因素研究

本文选取了2010年沪市A股市场的786家公司为样本,通过多元线性回归模型,实证研究了审计收费的影响因素.实证结果表明,公司规模、管理费用、是否属于ST公司、是否在B股上市、上市公司对外担保额和会计师事务所规模对审计收费有显著影响;而存货和应收账款与资产总额之比、资产负债率、审计任期和审计意见类型对审计收费的影响并不显著.在所有影响因素中,对审计收费影响最大的决定因素是公司规模.     

审计收费影响因素实证研究文献综述

对会计师事务所审计收费影响因素的研究是近年来审计理论界、实务界和政府监管部门持续关注的焦点问题之一。国内外专家学者就这一问题做了大量卓有成效、各有侧重的研究工作。对有关审计收费影响因素的既有研究成果进行了系统化的梳理,旨在加深对审计定价领域的了解,以期在一个更新更高的层面上,进行有针对性地的实证探索。     

如何提高审计专业人员的工作能力

作为从事国家审计工作的主体,审计专业人员具备的工作能力对审计监督职责的履行程度具有决定性影响。本文基于能力的研究文献,并结合审计工作特性,对审计专业人员的工作能力进行科学界定。并从审计专业人员工作能力的基本构成要素、总体分类、能力维度和具体能力内容四个角度,将审计专业人员工作能力的本质展现出来,明确了提高审计专业人员工作能力的方向。立足于教育培训、实践锻炼和自主学习三种途径,针对审计专业人员工作能力的元能力维度、价值观、品质和特质能力维度、调控情感能力维度、行为能力维度和知识和技能维度下的的具体能力内容,分别提出提高审计专业人员工作能力的措施。     

What is the impact of corruption on audit fees?

This study examines the impact of country-level corruption on audit fees. Using a sample of 102,934 companies from 48 countries over the period 1998–2014, the authors find that audit fees are positively associated with higher levels of corruption. They also discovered that corruption adds a significant margin to the premium paid to Big 4 (Deloitte Touche Tohmatsu, PricewaterhouseCoopers, Ernst & Young and KPMG) auditors. The study opens up a new line of research and adds significantly to the academic literature on the Big 4 audit premium.

IMPACT

The study has several important implications for academics and policy-makers. These include discussion of the factors driving corruption and the role of auditing. Knowledge of the factors driving corruption should guide policy-makers to adoption of polices that could reduce corruption. The finding that audit fees are positively associated with corruption, as well as with audit quality, points to the potential for auditing as a tool for corruption control beyond its traditional role as an assurance service.     

University Audit Departments in the United States

Internal auditors of public and private universities were asked about their selection processes, supervisors, and activities. At public institutions, the governing board selects the internal auditor, the president supervises the work and more audit findings are implemented. Private institutions have more audit committees that are involved with the internal auditors' activities and their auditors perform more program audits. Thus, although public universities are following professional guidelines more closely, suggesting more accountability, private universities have greater access to audit committees and perform more value-added audits.     

农户互助合作保险参与意愿研究——以山东省诸城市特种动物养殖互助合作保险为例

互助合作保险是国际上广泛采用的一种农村保险组织形式,可以有效降低保险市场信息不对称问题,规避道德风险和逆向选择,以低廉的价格提供保险保障,是股份制保险组织的有效补充。以山东省诸城市特种动物养殖互助合作保险为例,采用入户问卷调查的方式获取第一手数据,并采用条件价值评估法(CVM)和最小二乘法(OLS)对养殖户参保特种动物养殖互助合作保险的支付意愿和影响因素分别进行研究分析,最后提出有关政策建议。     

中国黄金期货价格影响因素研究

采用线性回归、Breush-Godfrey LM相关性检验、VAR模型的方差分解和脉冲响应图、价格波动率的单位根检验和Granger格兰杰因果检验等方法对中国黄金期货价格的影响因素进行实证研究。结果表明:上海、香港、伦敦的黄金现货和纽约黄金期货价格以及美元指数是影响中国黄金期货价格的主要因素,而中国黄金期货价格的波动显著受到伦敦黄金现货价格波动和纽约黄金期货价格波动的影响。虽然目前中国黄金期货市场已具备一定的规避风险功能,且初具价格发现功能,但国际影响力有待继续提升。     

Keeping secrets? Or what government performance auditors might not need to know

This paper examines the claims made in a recent paper in Critical Perspectives on Accounting by Vaughan Radcliffe about the way in which public sector auditors report their findings. Drawing upon the work of Taussig, he argues that while public sector auditors may know the truth, as may others, they choose not always to tell the truth in their reports and instead to treat what may be publicly unpalatable as a public secret. They modify their findings to ensure that these will be more acceptable to governments and, thereby, enhance their opportunity to influence government. These claims are shown in this paper to overstate the public sector auditor's response to difficult issues. Rather than keeping secrets, the contents of the auditor's reports may instead reflect the constitutional and institutional limitations in which they must work. Most importantly in most jurisdictions they are not to comment on matters of policy which are the domain of the government.     

CAP Forum on Enron: Former Audit Firm Personnel as CFOs: Effect on Earnings Management*

Corporate hiring of former audit personnel to fill key financial positions is a practice that has attracted attention from the media, the accounting profession, and regulators. The concern is that the former external auditor who now holds a key position with the client may be able to circumvent the audit or exert pressure on the audit team and adversely influence audit quality. We compare a sample of 172 test companies that appointed to the position of chief financial officer (CFO) personnel who are former employees of the companies' auditors, with a control sample of companies that appointed new CFOs who were not affiliated with their auditors. We investigate whether the level of discretionary accruals is greater for the test sample compared with the control sample during the two years following appointment of the CFO. Both univariate and multivariate results for signed discretionary accruals suggest some support for the hypothesis that firms with affiliated CFOs are associated with greater earnings management than firms with unaffiliated CFOs. Furthermore, the results for signed discretionary accruals suggest that the association is stronger for nonpartners who moved from the audit firm to the client with little or no time gap. On average, the results for absolute discretionary accruals do not suggest differences in earnings management between affiliated and unaffiliated CFOs. However, they do indicate some earnings management relative to unaffiliated CFOs by CFOs who had little or no time gap between leaving the audit firm and joining the client firm, although at a weaker level of significance.