An Experimental Study of Auditor Analytical Review Judgements

This paper provides evidence as to how five factors highlighted in the current UK auditing standard are taken into account by auditors in analytical review (AR) judgements. While the relative importance of particular cues was generally found to be consistent with the standard, certain factors were taken into account only to a marginal extent. Little evidence of configural cue usage was identified. The study also provides evidence of a tendency towards conservatism in the way auditors approach AR. The results suggest both that the potential to substitute AR for other substantive procedures may be realised only imperfectly and that the issue of configural reasoning should be addressed in the auditing standard.     

论诉讼风险起点审计

风险导向审计能够揭示出重大错报从而防范会计报表风险，却不足以有效化解审计风险。文章采用演绎方法，分析基于重大错报的审计模式的缺陷，提出建立以诉讼风险为起点的新审计模式，并以此为基础将被审计单位的经营风险予以尽可能地揭示，从而有效化解会计师事务所的审计风险。     

论新形势下图书馆科技信息人才的素质要求及培育

信息社会的发展对高校图书馆科技信息管理工作创造了新的发展机遇与挑战。如何提高图书馆科技信息管理工作质量 ,提高图书馆专业人员素质 ,培育图书馆科技信息人才成为构建现代化、信息化、智能化图书馆关键所在     

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*

We examine the interaction between internal control assessments and substantive testing in a model of fraud detection. The purpose of our study is to examine a two‐stage model of the auditor‐manager interaction in which the auditor assesses the “likelihood” or possibility of fraud in the first stage and conducts substantive tests in the second stage. We examine the allocation of audit resources across these two distinct facets of the audit. We find that, regardless of the auditor's allocation, the probability of undetected fraud remains the same, but the allocation of some audit resources to internal control assessment may provide cost savings for the auditor.     

Auditing Standards in China—A Comparative Analysis with Relevant International Standards and Guidelines

The continuing and deepening economic reforms in China have brought many changes both socially and economically to the society. The primary function of auditing in China has begun to shift away from the traditional tax compliance assessment towards the credibility lending to financial statements. The economic reforms and the development of the Accounting Standards for Business Enterprises have necessitated the parallel development of auditing standards in China. While some significant differences exist, the new Chinese auditing standards are, in a number of important aspects, similar to the professional standards promulgated by the International Federation of Accountants. The development of a comprehensive body of standards, auditor independence, the role of certain auditing techniques, and certified public accountant (CPA) population are the major areas that China needs to improve. Opening up the Chinese accounting industry will trigger significant advances in the implementation of Chinese standards and the development of the Chinese accounting profession.     

改善内部审计的外部环境和内部条件

本文通过探讨改善我国内部审计的外部环境和内部条件的方法和措施，揭示内部审计是我国企事业单位加强内部管理的内丰需要，具有不可替代性，只有最大限度地保证内部审计的独立性，才能保证内部审计的地位和权威，从而更好地发挥内部审计在企事业单位中的作用。     

理工类大学生跨专业多元就业路径探析

理工类学生占所有大学生的比重超过三分之二，是大学生就业的主要方面．也是社会主义建设大军的中流砥柱。他们能否顺利就业，关系到国家的和谐稳定，他们能否满意地高质量就业关系到个人的价值和创造力能否发挥充分的作用。对于个人而言，应努力找准适合自己的跨专业就业路径，同时在大学期间做好相应准备以利于毕业后转专业就业；对于高校教育者。则应努力创造条件，帮助毕业生顺利实现跨专业就业。     

民营企业内部审计研究与分析

民营经济已经成为我国国民经济的重要组成部分,民营经济发展为我国经济带来了新的活力,但民营经济存在着很多不完善的地方,内部审计就是其中之一。本文从分析建立和完善民营企业的动因开始,从多角度探讨了民营企业内部审计存在的问题,并提出完善措施,以期为改进民营企业内部审计提供参考。     

Due process before discipline: What public employers need to provide

This paper examines content and procedural due process requirements that must be met before an employee is disciplined by a public sector employer. The paper begins by analzying the circumstances and significance of the United States Supreme Court's historicLoudermill decision in 1985. Three key issues in predetermination hearing; are treated: (1) the procedural requirements to be met in a predetermination hearing; (2) the scope ofLoudermill; (3) the due process requirements of a predetermination hearing.     

现代企业经济效益审计的应用研究

文章通过实证研究,从现代企业经济效益审计的必要性人手探讨现代企业经济效益审计的概念框架,通过分析现代企业经济效益审计的现状,结合现代企业经济效益审计实务中的优势、重点与难点及应注意的问题,提出现代企业经济效益审计的价值探究.