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1.
本文根据美国AICPA主席卡斯特拉诺的就职演说编译而成。卡斯特拉诺于2001年10月份当选为AICPA的新一届主席,时值安然濒临破产,著名国际会计公司安达信因涉嫌审计造假而成为众所瞩目的焦点,注册会计师行业正遭遇一场空前的信任危机。为了重树公众信心,卡斯特拉诺在其演讲中重点提到了会计职业界将要采取的一系列改革措施。这些改革措施对于我国CPA行业也不无警醒和启迪作用。  相似文献   

2.
随着科技的进步,以及经营环境的复杂化,尤其是近几年的金融危机。使得银行业的信贷业务风险水平急剧恶化传统的审计模式已经不能满足银行业对于信贷企业审计监管的要求。使得在银行业实行持续审计成为可能,本文主要是分析了持续审计在银行业中应用的必要性,可行性,以及存在的障碍,以期能促使我国审计职业界正确认识和大力推进持续审计。  相似文献   

3.
对风险导向审计方法的由来及其发展的认识   总被引:137,自引:5,他引:137  
“安然事件”后,国内外会计职业界和专家学者对风险导向审计方法进行了深入探讨。为了从理论上论证风险导向审计方法是否可行,加强注册会计师的风险意识,推进和完善我国独立审计准则的建设,本文回顾了传统风险导向审计方法的由来,分析了传统风险审计方法的特征、局限性以及职业界进行的探索和完善,并提出了我国针对风险导向审计方法应当采取的策略。  相似文献   

4.
关于风险导向审计方法由来与发展的认识   总被引:21,自引:0,他引:21  
安然事件后,国内外会计职业界和专家学者对风险导向审计方法进行了深入探讨。为从理论上论证风险导向审计方法是否可行,加强注册会计师的风险意识,推进和完善我国独立审计准则的建设,本文回顾了传统风险导向审计方法的由来,分析了传统风险审计方法的特征、局限性以及职业界进行的探索和完善,并提出了我国针对风险导向审计方法应当采取的策略。  相似文献   

5.
2003年1月10日,AICPA(美国注册会计师协会)对SEC(美国证券交易委员会)提出的提高从事审计上市公司业务的会计师的审计独立性标准发表了评论。 AICPA的主席表示,AICPA将不遗余力地支持SEC的决定。他说,AICPA自创立以来就一直致力于审计人员的独立性  相似文献   

6.
金融危机时代审计师角色的延伸思考   总被引:1,自引:0,他引:1  
在全球金融危机中,审计职业界可能被认为经历了一场沉默危机。通过梳理、分析金融危机期间的金融审计实务难题和审计职业界应对金融危机的行为选择,可以发现沉默并不意味着审计职业界消极的应对和不思进取。审计职业界被利益相关者认为陷入了沉默的原因可能在于,非正常市场状况下公允价值应用导致会计数字内在的剧烈波动性、审计的复杂性,并最终由于审计实践的低透明度和审计期望差距而引发社会公众和监管机构对于审计质量的疑虑。这场金融危机促使我们思考审计是否正在失去其功能相关性,审计师是否需要扮演和承担更具挑战性的角色和责任。无论审计职业的角色如何变化,探讨和构建审计透明机制,有助于形成弥补审计期望差距的实施机制和完善监管机构的审计管制措施。  相似文献   

7.
何芹 《上海会计》2008,(1):39-43
一、持续审计概述 传统审计主要是基于一定期间实施的审计,如年度审计和半年度审计,审计信息的及时性和可靠性较差,难以适应复杂多变审计环境的要求,审计的变革发展是历史的必然。为了适应信息社会发展需要,“持续审计”(Coninuous Auditing,也称为连续审计)应运而生,这“是独立审计师用以对委托项目的相关事项以一系列实时或短时间内生成的审计报告,对其提供书面鉴证的一套审计方法(AICPA/CICA,1999)”。  相似文献   

8.
张卓奇 《财政监督》2003,(12):50-51
注册会计师对财务报告进行审计,其审计范围涵盖对持续经营基础的审计和以此为基础的财务报告其他内容的审计。在国内外审计实践中,一系列典型案件表明:最大的审计风险来源于被审计单位的经营失败,如何降低源于经营失败的审计风险成为审计职业界的一大难题。注册会计师在进行财务报告审计时,必须充分关注被审计单位编制财务报告是否科学合理地建立在持续经营基础之上,并以此作为发表审计意见的重要依据。本文拟对持续经营审计的特殊性进行探讨,并对中国注册会计师协会发布的《独立审计具体准则第17号——持续经营(修订)》(征求意见稿)提出一点建议。  相似文献   

9.
论审计风险的概念界定与体系构建   总被引:3,自引:0,他引:3  
上个世纪70年代以来,审计风险问题受到注册会计师职业界和社会的愈来愈多的关注,大型国际会计师事务所首先开发和运用了风险导向审计方法以适应环境和社会需求的变化,寻求自身的持续发展。本世纪初安然事件的出现,人们对职业界能否满足社会期望以及风险导向审计的科学性都提出了质疑,为应对新的形势,全球会计职业界都积极行动起来,提出了以重大错报风险为导向的新的审计准则体系。中国注册会计师协会也于2006年颁布了一系列新的审计准则,实现了与国际准则的全面趋同。然而,尽管新审计准则已经实施一年多了,但人们对如何认识风险导向审计和审计风险的概念仍然没有取得一致,有必要进行深入的探讨。本文强调了以审计质量角度界定审计风险的内涵,提出应该将审计技术规范与审计师行为规范有机结合,并据此构造了内容更加全面、具体的审计风险模式。  相似文献   

10.
审计新向度     
让我们用更开阔的视角来看待XBRL以及该标准在符合性审计与财务审计方面的潜能。当XBRL在会计职业领域已得到越来越广泛的应用时,我们不禁思考:审计职业界是否能像会计职业界那样开始接纳基于治理、风险管理和符合性的可扩展商业报告语言?  相似文献   

11.
将内部审计机构作为内部控制监督机构是国际内部审计发展的趋势,通过对沪市上市公司2010年报中披露的有关公司内部审计机构设置、命名、职责定位、履职情况、隶属关系等信息进行描述性统计分析,发现沪市公司在机构设置、职责定位、隶属关系方面合规率较高,但存在机构名称多元化、实际履职与职责定位不吻合等问题,主要原因是我国内部审计法律基础薄弱、政策依据缺乏统一性和刚性、政策理念滞后等。基于此,提出了应从完善审计法规、统一内部审计模式等方面予以改进的政策性建议。  相似文献   

12.
The concept of continuous auditing originated over two decades ago. Yet despite its much touted benefits, its acceptance and use in practice has been slow. To gain insight into the state of affairs, we surveyed 210 internal auditors worldwide on the status of their use of continuous auditing. Using the Unified Theory of Acceptance and Use of Technology (UTAUT) we explore the antecedents of internal auditors' intentions to use continuous auditing technology. Employing the Partial Least Squares method, we find strong support for the model with an R2 of 44.3%. Specifically, we find that internal auditors' perceptions of effort expectancy and social influence are significant predictors of their intentions to use continuous auditing. We also find that annual sales volume of the company and voluntariness of use significantly moderate the relationship between performance expectancy and social influence respectively. Additionally, we find regional differences in the significance of key UTAUT antecedents. Specifically, we find that the North American internal auditors are more likely to use continuous auditing due to soft social coercion pressures of Social Influence through peers and higher authorities. On the other hand, Middle Eastern auditors are more likely to use the technology if it is mandated by the higher authorities.  相似文献   

13.
This teaching note considers the experience of introducing an extended case study and simulation into an auditing course for second or final year undergraduates. Having reviewed the reasons for adopting a different approach to the teaching of auditing, the paper provides a case for the applicability of case studies, drawing a distinction between auditing practice and auditing theory and considering the different roles case studies can play therein. After setting out the redesign of the auditing course, the paper goes on to describe the extended case study, discussing the reception of the course, the limitations of the case study and resource implications.  相似文献   

14.
This paper surveys the published work on how blockchain technology will impact accounting in general, but AI-enabled auditing specifically. The purpose is to investigate how blockchain technology can improve transparency and trust in accounting practice and how professionals can use blockchain data to improve decision-making, based on the qualities of immutability, append-only, shared, verified, and agreed-upon (i.e., consensus-driven) blockchain data. The multi-party validation of blockchain protocols adds real-time trusted data for the AI systems used by auditors to improve assurance and efficiency. This review summarizes four themes emerging from the literature focusing on how blockchain technology has changed record-keeping in accounting: event approach to accounting; real-time accounting; triple entry-accounting and continuous auditing. The research interprets the findings using agency theory and stakeholder theory to advance how using blockchain to mitigate information asymmetry and improve stakeholder collaborations is understood. The investigation also summarizes the challenges and clarifies organizations’ reasons to be cautious about adopting blockchain. Lastly, the study suggests that future researchers use this study in two ways that enrich blockchain literature: first, to apply the themes and answer the questions identified within this review to improve the business methods of practitioners and policymakers; and second, to encourage stakeholders such as practitioners, system designers/developers, and policymakers to collaborate in designing blockchain ecosystems that suit accounting and auditing as they transform digitally.  相似文献   

15.
Continuous auditing technology has been studied in various contexts, but mostly within large enterprises with their own integrated information systems and internal auditing functions. Although several vendors of continuous auditing technologies have reported implementations in small businesses, little is known about the use and impact of this technology in this type of organizations. This exploratory study considers the motivations for adopting a certain type of continuous auditing technology, as well as the applications and impacts of this technology in seven small businesses. The results indicate that the technology is usually implemented to increase resource efficiency, but is frequently perceived as a tool to fix data quality problems — rather than a strategically aligned technology. Implementation is not driven by an internal auditing department but by either an IT or finance department. Application of the technology is first and foremost transaction verification with process control applications emerging later. Main impacts include a change from corrective controls to preventive and detective controls; an increase in the perception of value created by the financial department; and an increase in management trust of data. The study also reveals potential negative impacts of this technology, such as alert immunization and loss of users' critical thinking.  相似文献   

16.
The internal audit function (IAF), which has traditionally been an in‐house function, is increasingly being outsourced to outside consultants, in line with global trends for other services. This study synthesises research on the outsourcing and co‐sourcing of internal audit services over the last three decades, and suggests directions for future research. It draws from professional and academic literature to highlight the nature of organisations that outsource the IAF, and the main reasons behind the outsourcing decision. The study further examines the financial impact of outsourcing, as well as its impact on financial reporting, internal audit quality and auditors’ independence. The study shows widespread adoption of outsourcing of internal auditing services, largely due to the perceived cost benefits as well as perceived improved access to specialised internal auditing resources. There are mixed findings on the impact of outsourcing of internal auditing services on quality, cost, independence and availability of resources. This study contributes to internal and external audit, corporate governance and outsourcing literature in general, by synthesising the existing research and providing a roadmap with which to understand the origins, development, present state and impact of outsourcing of internal auditing.  相似文献   

17.
The minimization of cost is an important issue in the domain of continuous auditing (CA) research [Pathak Jagdish, Chaouch Ben, Sriram Ram, 2005. Minimizing cost of continuous audit: Counting and time dependent strategies. Journal of Accounting and Public Policy 24(1), 61–75]. This cited study of continuous audit of databases motivated us to work further and provide a general, complete and precise solution. In the present study, we propose an efficient algorithm in terms of long term cost for counting and periodic strategies of continuous auditing as suggested by Pathak et al. study. The improved algorithms contribute to accounting literature in general and continuous audit in particular in the form of general theory proposed for minimizing the cost of CA of databases.  相似文献   

18.
Blockchain is a distributed ledger technology expected to have significant impacts on the accounting and auditing profession. This study, applicable and timely for both accounting and auditing scholars and practitioners, explores blockchain technology and its main implications for the accounting and auditing profession. The research question addressed in this study is: What are the major themes emerging from academic research and professional reports and websites debating blockchain technology in the accounting and auditing context? A literature review of academic literature and professional reports and websites is performed to identify a taxonomy of emerging themes. The study finds that the most discussed themes in scholarly works and professional sources are governance, transparency and trust issues in the blockchain ecosystem, blockchain‐enabled continuous audits, smart contract applications and the paradigmatic shift in accountants' and auditors' roles. Based on these four themes, practical implications for accountants and auditors on how to approach the blockchain development are provided. Moreover, this study offers suggestions for future research on accounting and auditing in the blockchain era.  相似文献   

19.
实施企业内控注册会计师审计具有十分重要的意义。在实施企业内控审计中,应当正确处理好企业内控责任与注册会计师审计责任的关系、企业内控自我评价与注册会计师内控审计的关系、内控审计和财务报表审计的关系、财务报告内控和非财务报告内控的关系、企业层面控制测试与业务层面控制测试的关系、重大缺陷披露与其他缺陷沟通的关系。同时,应当深入研究非财务报告内控测试的范围界定和方法技术问题、内控测试评价的样本选取问题、首次执行内控审计与连续实施内控审计的策略问题、内控审计报告的披露形式问题、内控审计信息系统的开发建设问题、内控审计结果的利用问题,推动内控审计扎实有序开展。  相似文献   

20.
基于财务报表审计的会计舞弊揭示机制研究   总被引:21,自引:0,他引:21  
目前企业会计信息失真主要因会计舞弊引起,CPA能否有效揭示重大会计舞弊已经直接影响到CPA行业的生存价值。中注协因此发布了大量的新准则,试图借鉴国外先进的审计技术,将风险导向审计理念引入到我国的审计实践中来,以提高CPA揭示会计舞弊的能力。但CPA不能有效揭示重大会计舞弊主要的不是技术问题,本文在借鉴国外经验的基础上,分析我国CPA不能有效揭示会计舞弊的原因,提出应将CPA审计和政府审计相结合,共同揭示企业会计舞弊。  相似文献   

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