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［奥地利］约瑟夫·莫瑟 《审计与经济研究》2012,27(3):3-8
在对政府审计面临的崭新挑战以及全球总体发展态势进行描述的基础上,从国际层面诠释了世界审计组织应对挑战所担负的职责及作出的贡献,并以奥地利最高审计机关为例证,从国家层面阐述了应对挑战作出的贡献,最后概述了从国际及各国政府审计发展中所获得的启示。 相似文献
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21世纪,最高审计机关国际组织各成员国及其政府均面临着一系列的挑战,这就是我们审计机关和我们国家未来的写照。日益增加的全球性相互依赖,变化莫测的安全威胁,突飞猛进的科学技术,人口的迅速增长,向以知识为基础经济的转型,以及生活质量等等,均显示出一种趋势:我们所面临的问题均超越了国界。面对这种状况,不禁要问,在21世纪里,政府审计人员所特有的作用是什么?政府应该做些什么?不应该做什么?对这些尖锐问题的回答争议颇多。与此同时,由于下述原因,如公众对预期结果的期望值居高不下,对事物的敏感性增强,已知的人口增长趋势和愈来愈高的卫生保健支出所导致的严重长期性财政挑战,以及一系列政府业绩、职责和高风险挑战等等,人们普遍认为,目前这种状况难以接受。 我们把新世纪呈现出这样、那样的问题和挑战,视为作为独立公共部门职能机构——美国最高审计机关的一个大有可为的上好机遇。 相似文献
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对许多国家来说,环境审计是项崭新的工作。本文讨论了最近10年里环境审计的发展及其现状。文中特别描述了有关环境政策的制定、最高审计机关的权限、最高审计机关的环境活动、以及最高审计机关国际组织在环境问题方面的协调和合作。环境政策对一个审计机关来说,政府制定的政策是其工作的起点,所以没有审计政策,也就谈不上审计工作。环境工作小组的调查表明,各国政府制定的环境计划和环境项目数量在与日俱增,1993年至1996年期间的情况,更是如此。到1999年,大多数国家都已制定了某种形式的环境政策,但各国环境政策的内容及其实施方式方法却不… 相似文献
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21世纪，最高审计机关国际组织各成员国及其政府均面临着一系列的挑战，这一点是我们审计机关和我们国家未来的写照。日益增加的全球性相互依赖，变化莫测的安全威胁，突飞猛进的科学技术，人口的迅速增长，向知识经济的转型，以及生活质量等等，均显示出一种趋势：我们所面临的问题均超越了国界。 相似文献
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1992年联合国环境与发展大会和2002年可持续发展地球峰会后,环境和可持续发展问题引起广泛重视,多国最高审计机关开始加强对环境问题的关注,着手开展环境审计。由于起步较晚,世界各国的最高审计机关在环境审计方面仍然缺乏经验。为了提供环境问题相关背景信息,协助审计人员开展可持续能源领域的审计工作,提供适当选取审计标准 相似文献
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一、科学界定绩效审计的内涵在不同的国家,绩效审计名称有所不同,如:美国称为“三E审计”(Econo-my、Efficiency、Effectiveness);英国称为“资金价值审计”(Value for money au-dit);加拿大称为“综合审计”(Compre-hensive audit);我国称为效益审计或者经济效益审计。最高审计机关国际组织在1986年第12届国际会议上建议以“绩效审计”(Performance audit)统一各种称呼,其被越来越多的国家和学者所接受,因此本文也采用该说法。从西方发达国家审计实践来看,绩效审计主要是指国家审计机关对政府部门所控制资源使用和管理的绩效情况而进行… 相似文献
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本文分析了我国高校国际贸易实务课程体系存在的不足。此基础之上,引出职业资格认证体系对其借鉴的必要性,并举例分析借鉴的切入点、形式及效果。最终提出在教学中借鉴职业资格认证体系须重视的问题。 相似文献
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This study examines whether the difference in the cost of equity capital between clients of large and small auditors (‘the cost of equity capital disparity’) varies with auditor tenure. We find that the cost of equity capital disparity increases over auditor tenure, suggesting a decline in the perceived audit quality of small auditors relative to large auditors as tenure lengthens. The results suggest that this occurs because there is a deterioration in perceived audit quality over tenure for small auditors combined with no change in perceived audit quality over tenure for large auditors. Furthermore, we find that the cost of equity capital disparity does not increase over auditor tenure for industry specialist auditors, implying that auditor specialization may act as a substitute for auditor size in reducing investor concerns about audit quality declining over tenure for small auditors. 相似文献
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评价指标体系在经济责任审计中的应用 总被引：2，自引：0，他引：2
将评价指标体系应用于经济责任审计可避免审计的随意性和不同审计人员审计的不一致性,本文以高等院校为主体从合法合规性、效益性、目标性等方面设计了经济责任评价指标体系。 相似文献
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《International Journal of Auditing》2017,21(3):288-303
New client acceptance decisions are critical for auditors. Audit quality can be negatively affected by limited knowledge of the new client's operations and finances. This may be mitigated for auditors with industry specialization. We examine whether new clientele negatively affect audit quality at the individual level and how the association with audit quality varies across auditors with different levels of industry specialization. Our study fills a gap in the literature by directly addressing the effects of new clients on audit quality for specialist and non‐specialist auditors, as well as portfolio‐concentration experts, and sheds light on the nature of risks associated with new client acceptance decisions. We find both industry specialists and portfolio‐concentration experts can maintain their audit quality when accepting new clients, while there is a decline in quality for auditors who are neither industry specialists nor portfolio‐concentration experts. 相似文献
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Prior research has argued that perceptions of the breadth and quality of auditor‐sourced services relative to rival audit firms are of paramount importance to client management when making auditor retention decisions. However, the audit quality factors affecting auditor retention are under‐researched. This study examines the association between perceptions of audit service quality and auditor retention in the compulsory audit tendering context of local government in the Australian state of New South Wales. This context overcomes constraints of unlimited tenure and high costs of changing auditors in prior studies of auditor retention in voluntary tendering contexts, and has high retention rates at tender and evidence of council satisfaction with audit quality. We use a questionnaire survey of 48 audit service quality attributes drawn from the audit service quality literature and administered to finance professionals and internal auditors across all New South Wales local councils. We hypothesize a positive association between perceived audit service quality and auditor retention due to council satisfaction with audit quality. We generate factor scores to test the hypothesis in a logistic regression and find evidence that higher‐order audit quality factors of relationship (via the expertise dimension) and service qualities (via the responsiveness to client needs dimension) are associated with auditor retention, and are worthy of attention by audit firms in order to enhance client commitment and their likelihood of being retained as an incumbent auditor. 相似文献
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The independence of Supreme Audit Institutions (SAIs) is essential to their effectiveness, yet the actual autonomy of SAIs auditors can be questioned. To whom do SAI officials owe their loyalty? To what extent are their loyalty perceptions reflected in their auditing reports? Our comparative study triangulates interviews, direct observations, and documents and, based on Q methodology, constructs four types of SAI officials who disavow traditional loyalties to political appointees or external stakeholders but abide to Constitutional and professional rules as well as to their respective audit institutions. Loyalty perceptions reflect SAIs’ associational contexts and are related to different work outcomes. 相似文献
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The study investigates the relationship between audit committee characteristics and the decision to engage external auditors to review published interim reports. The motivation for the study derives from the consensus notion that the audit committee enhances the quality of financial reporting. Using interim reports of 258 UK listed companies published in the period 2001–2002, the results of logistic regression analyses show that the likelihood of engaging an external auditor to review interim reports increases with audit committee independence and financial expertise and decreases with share ownership by audit committee members. The results show that audit committee size and the number of audit committee meetings are not significantly associated with the decision to engage auditors in interim reporting. Taken overall, these findings suggest that an effective audit committee is associated with a review of interim reports by external auditors. 相似文献
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《International Journal of Auditing》2018,22(1):65-82
This study investigates the relationship between Big 4 auditor industry specialization and audit pricing in the UK in a period of many changes having taken place in the market for audit services. Using a large dataset between 2004 and 2011, our empirical results show a significantly higher fee premium for the Big 4 firms who are national industry leaders compared to city‐specific industry leaders, and that the fee premium for industry leadership is only earned by the city‐specific industry leaders if and when they are also the national leaders. Neither the national nor city level industry leadership alone is priced anymore in the UK audit market. These findings hold for the pre‐ and the post‐global‐financial‐crisis period only and for a number of additional analyses. The evidence suggests that the Big 4 industry leadership in the UK has moved away from the previously documented premium for the Big 4 city‐specific industry leadership alone, and is now driven solely by the joint Big 4 industry expertise at the national and city‐specific levels concurrently. The study's results indicate that there is a progression from city‐specific industry expertise to national‐specific industry expertise, and they imply that there has been an improvement in the sharing and transferability of industry knowledge and expertise among the city offices of the Big 4 firms in the UK in the period of investigation. 相似文献
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本文在调研了解会计从业资格管理现状的基础上,从制度建设、调转管理、信息平台、学历确认等方面分析了会计从业资格管理存在的问题,提出了完善人员培养机制、加强信息建设、完善管理制度、创新继续教育模式等建议。 相似文献