受托责任观与决策有用观在政府绩效审计中的融合

本文阐述了会计目标理论中受托责任观和决策有用观的冲突以及融合,并结合政府绩效审计中体现出的受托责任和决策有用思想,探讨了二者在政府绩效审计中的融合.     

Corporate accountability and the physical environment: Social responsibility and accounting beyond profit

The social responsibility debates of the last thirty years have resolved little and have had only peripheral effects on traditional business behaviour. Social responsibility issues are re-emerging in the light of the environmental crisis and are far too important to be once again marginalised by traditional business thinking. Economic and environmental criteria will, increasingly, be in conflict and accountants - like all business professionals - are implicated in this, not least because it is accounting that defines the rules, keeps the score, announces the results and determines who shall see them. The paper attempts to re-examine social responsibility and accountability in the light of the re-emerging environmental concern and suggests some ways in which accounting might contribute towards an organisation's attempts to become less unsustainable.     

我国财务审计与绩效审计的比较与结合

本文论述了财务审计与绩效审计结合的背景,并在比较两者差异的基础上对财务审计与绩效审计的结合作了阐述.     

审计课程的隐性知识属性与案例教学

隐形知识指高度个人化的、主观的、基于长期经验积累的知识.根据审计学科的特点,审计课程教学存在如何促进隐性知识传播和共享的问题.本文从提高学生分析问题和解决问题能力,使其在课堂学习环节中潜移默化获取隐性知识的角度出发,探讨了审计课程案例教学的目标、原则与方式.     

全面提高审计质量充分发挥审计作用

2003年9月15日是审计署建署二十周年的纪念日,它标志着伴随我国经济体制改革和对外开放而建立的国家审计制度已走过了二十年的历程。二十年来,国家审计作为国家基本政权组织形式的重要组成部分,在维护国家财政经济秩序、促进宏观调控、保障国民经济发展等方面发挥了重要作用,日益得到社会的承认和广泛关注。总结过去,展望未来,而今迈步从头越,国家审计将进入一个新的历史发展阶段。“全面提高审计质量”将成为新阶段的奋斗目标。如何贯彻党的十六大所提出的经济发展的总体目标,使审计工作上一个层次,围绕中心更加有利地发挥审计的作用,是值得认真思考和研究的问题。本文从以下四个方面加以探讨。     

客观看待审计结论真正维护审计形象--审计复核工作五年回顾

早在1988年,审计署就出台了《关于复核审计报告和受理申诉事项的试行办法》,但由于当时审计规范程度较低等原因,审计署的审计复核工作并未全面开展。1996年审计署颁布了38项审计规范,根据《审计机关关于审计复核工作的规定》,初步建立起了审计复核制度,但审计署也仅对需要下达审计决定的审计项目进行复核。到1998年机构改革之后,署法制司设置     

改进工作方法提高审计水平

山东省审计厅一直高度重视财政审计.近年来按照抓大、求深、提高、创新的总体思路,确定每年财政审计的工作目标,要求各业务处应积极配合,配套联动,综合运用审计、审计调查、专项专题审计、行业审计、系统审计和延伸审计等手段,不断加大执法力度.全厅真正从思想上树立一盘棋意识,工作中形成一体化格局,推动了整个预算执行审计工作不断深化提高.     

独立董事与内部审计

独立董事是指不在公司担任除董事外的其他职务,并与其所受聘的公司及其主要股东不存在可能妨碍其进行独立客观判断的关系的董事,独立董事是外部董事,是非执行董事.中国证监会发布的<关于在上市公司建立独立董事制度的指导意见>(下称<独立董事指导意见>),把独立董事制度纳入了规范化的轨道.     

财政透明度与审计公开

一、政府财政透明度要求审计公开审计公开出自财政透明度要求，而财政透明度又是公民知情权发展的结果。政府资讯公开、知情权、阳光下的政府等概念是２０世纪六七十年代公民权利发展的产物。传统社会的权威建立在神秘的不可知的力量之上，公开导致神秘感消失，在权威社会当中，要求政府资讯公开是不可想象的。１９６６年美国《信息自由法》正式确认了公民知情权，其后，美国连续出台了１９７４年《隐私法》、１９７６年《阳光下的政府法》、１９７２年《联邦咨询委员会法》，配合美国《宪法》第１条修正案、第４条修正案和第１４条修正案，…     

审计全新思路:战略系统审计模式

“课题报告”栏目从本期起陆续登载目前在审计、会计和上市公司领域颇有争议、极易引起共鸣的全新论题———战略系统审计的系列文章,主要涉及了五个关键问题:企业家人力资源的创新计量与模糊性审计问题、企业R&D计量及审计问题、企业商誉审计问题、上市公司盈余预测中的“空口声明”的信息内涵、审计信息的产权问题。     

整合审计资源--扩展审计功效的战略举措

“目前,审计工作中存在的问题还很多。最大的问题是,审计任务繁重与审计人员自身力量不足之间的矛盾。审计力量不足不仅仅是数量意义上的问题……更重要的是审计资源没有得到充分利用。”这是李金华审计长在总结20年审计工作实践时所说的一段话。去年,署办公厅组织了部分特派办、地市审计机关针对整合审计资源这一课题开展了一系列专题调研,召开了司局业务骨干座谈会。同样是在去年,《审计署2003至2007年审计工作发展规划》出台,“实行科学的审计管理,整合审计资源”被列为三项基础工作之一。透过这些,我们感觉到,整合审计资源,是审计工作改革创新的重要取向,是审计署在未来几年内要着力实现的一大目标。     

论审计职业化--从特派办看审计发展趋势

随着国家审计的不断发展,审计职业化已成为审计发展的趋势.所谓审计职业化就是将审计作为一种职业看待,无论是审计组织、审计人员资格认定、审计业务的取得、审计程序的执行、审计证据收集、审计结果和审计评价意见的发表等一系列工作,都必须按职业化标准要求形成一种职业特征.     

Harmonization in auditing profession

The globalization process is affecting a lot the economical environment and in many spheres has characterized the last decade of the twentieth century; accounting and auditing as information tools of the real economy are no exception. This paper introduces the analysis of the ongoing process of harmonization of the qualification to audit at a global level. The aim of the paper is to throw light on the processes of harmonizing auditing and accounting on a global basis, an issue that is of considerable debate at the current time both in the accountancy profession and in academia. The paper is structured is several chapters. In the first chapter entitled ＂Process of globalization and accounting evolution＂ the authors are presenting the steps in the main harmonization process and its major players during the last decades. The engine of internationalization seems to be the Anglo-Saxon accounting systems where the globalization issue was always very important. In the second chapter ＂Literature review＂ the authors are presenting some articles linked with the subject of our paper. In the third chapter ＂Harmonization of the qualification to audit＂ the authors are presenting need of ＂global qualification＂ in accounting and audit profession. In the fourth chapter ＂The field of global accountancy education＂, the authors are presenting the history of the adopting by the international organizations sustainable global education curricula in the field of accounting and audition profession. There the authors are underlying the role of Intergovernmental Working Group of Experts on International Standards of Accounting and Reporting International, which is considered to develop a ＂model curriculum＂ for a global accountancy qualification. Also is presented the IFAC＇s Education Committee＇s results and also the ACCA program in educational field. The chapter ＂Forces which are ruling the regulation process＂ is presented the IASC/IASB and the European directives in harmonization process. On the chapter ＂Global accountancy education＂ the authors are presenting the threats of using the need of ＂international qualification in audit＂ by developed countries as a tool of exploitation, using it as ＂cultural capital＂ for sale to developing countries （See the ACCA mechanism）. Also the authors are presenting the IFAC role on building up international accounting curricula, which can be implemented through its members all over the world. The conclusions are trying to emphasize the steps which the accounting education needs to be followed in Romania due to the international evolutions.     

境外审计的思路及其要点

境外审计是我国改革开放的产物,是我国经济积极参与全球经济一体化的必然结果,是审计部门跨出国门履行监督职责的一项新职能。1997年以来,威海市审计局受市政府委托,先后对一些境外办事机构和企业进行了审计和审计调查,积累了一定的审计经验,取得了良好的效果。     

Reinventing auditing,redefining consulting and independence

This paper deals with recent developments in auditing, taking KPMG's ‘business measurement process’ as its example. From this example it is discussed how and why auditing is currently being ‘reinvented’. The ‘reinvention’ of auditing, it is argued, represents a fundamental break with the established epistemological dualism between auditing and management advisory services,¹ that is central to most literature on auditor independence, including the European Commission's Green Paper. Consequently, it is not only auditing that is being reinvented, it is also consulting and independence, and the consequences of this rupture are finally discussed. The paper concludes that the auditor cannot be independent because auditing is no longer independent.     

审计执法中存在的问题及对策

《中华人民共和国审计法》的颁布实施,使我国的审计事业进入了一个崭新的阶段:扩大了监督范围,增强了执法力度,提高了审计的地位,树立了审计权威,审计的宏观调控作用得到了进一步的加强,这是非常可喜的。但现行审计体制的弊端以及法律、法规的相互抵触,在一定程度上仍然制约着我国审计事业的发展,使审计执法难以深入,审计难、处理难仍是审计执法面临的突出问题。一、审计执法没有形成一个完善的体系,“依法审计”任重而道远。在我国发展市场经济的初始阶段,一个极为重要的任务就是建立适应中国国情的严密的法制系统。但在目前,我国经济管理…     

审计文化的环境和功能

审计文化的产生和发展，离不开周围环境、情况和条件以及时代的要求。而审计文化同时会通过一定的作用，使审计组织和审计人员受到各种影响或者是抵制各种影响能力的增加，这就是审计文化的功能。审计文化的环境总体上看，审计文化的历史发展始终受环境的影响与支配，审计文化环境不仅是审计文化研究的必经之地及深入展开研究之依据，而且也是探明审计文化原理、本质及规律的出发点。审计文化环境与审计文化的存在、发展密切相关，它是直接影响审计思想、审计理论、审计实务以及审计发展水平的客观现实因素和历史因素的总和。构成审计文化环…     

风险导向审计应用研究及思考

风险导向审计作为一种现代审计模式,已在发达国家的审计实践中得到日益普遍的应用。其显著的特点是立足于对审计风险进行系统的分析和评价,并以此作为出发点,制定审计策略及与企业状况相适应的多样化审计计划,在整个审计过程中贯穿风险意识。目前我国一些会计师事务所在审计实践中开始引入风险导向审计理念,探索风险导向审计方法。本文通过对风险导向审计利弊的分析,探讨在我国运用风险导向审计需解决五个方面问题。     

Environmental auditing: Management strategy

A project was carried out to identify the external influences that affect participation in environmental audit programmes and the internal factors which may stimulate or modify reaction to these influences. The companies selected for the study were all in manufacturing or supply and with a potential to pollute the environment. The study was progressed by a questionnaire to the person responsible for environmental matters in 100 companies. There was a response rate of 48%. The questionnaire sought information on the company, the beliefs and experiences of the respondents, factors that had influenced the company and how the company had reacted to these. The responses to the questionnaire were analysed to try to determine areas where changes might profitably be made to the environmental management framework. Potential areas for change include a recommendation to establish environmental auditing as a fixed requirement to a fixed standard (BS 7750), with the company's policy and objectives being agreed with Her Majesty's Inspectors of Pollution on a regular basis and audited to achieve British Standard certification. The concept of the environmental crisis portfolio is introduced.