谈内部审计取证的原则及方法

作为一名内部审计人员,发现在审计过程中有些人不注意审计证据,缺乏认真取证,就下结论并作决定．出了不少问题．轻则重新调查取证,重下结论,重则做出错误判断,得出错误结论,对于审计工作造成不利影响,不仅影响审计声誉,也给工作带来损失。因此,内部审计人员有必要对取证的意义．取证原则、取证方法进行探讨,在理论与实践中引起足够重视。     

分析性复核在内部审计中的应用

分析性复核是获取审计证据的一种重要审计技术和方法,本文阐述了分析性复核方法的特点、在内部审计中实施分析性复核方法的作用,并提出了如何运用分析性复核以降低审计成本,提高内部审计的效率和质量。     

审计意见购买问题研究评述

审计意见购买严重影响了审计的质量，各国的监管部门和学术界的都高度重视审计意见购买行为。综合起来看，主要围绕以下三个方面展开：一是如何监管审计意见购买；二是公司是否成功实现了审计意见购买：三是审计意见购买与公司治理的关系。本文通过回顾与审计意见购买有关的理论观点以及经验证据，以期为国内学术界的进一步研究提供参考，并为监管者提供借鉴。     

商标行政诉讼新证据问题初探

一、商标争议行政诉讼案件新证据问题的提出国家工商行政管理总局商标评审委员会在做出商标异议复审或商标争议裁定后，当事人不服该裁定，可以向人民法院提起行政诉讼。在商标行政诉讼过程中，法院原则上不允许新证据的引入，然而个案审理实践中，法院常常有限制地考虑新证据的引入，这就引出行政诉讼中必然会面临接受新证据的问题。     

论审计理论结构的基本框架:一种新的解释观

本文作者从评述现有审计理论结构研究的主要观点入手，以审计环境作为审计理论结构的逻辑起点，构建了一套新的审计理论结构的基本框架，并就其基本架构中的审计理论结构要素进行论述；同时就审计理论结构研究新探索应注意的问题，提出了笔者自己的创见，以期为审计理论研究提供一些有益的参考。     

审计报告中的若干基本理论问题浅析

审计报告是ＣＰＡ (注册会计师 )根据独立审计准则的要求 ,在实施必要审计程序后出具的 ,用于对被审计单位年度会计报表发表审计意见的书面文件。签发审计报告是审计程序最后阶段 ,是审计人员对外传达审计结论的必要手段。审计报告的质量最终决定审计工作的成败。因此 ,明确审计报告中所涉及的若干基本理论问题对于ＣＰＡ及报告使用者都是极为必要的。一、关于ＣＰＡ的合理保证对于ＣＰＡ而言 ,审计报告表明其掌握了充分的审计证据经过必要的审计程序 ,对被审计单位会计报表有无重大错误所做出的有限度的而不是绝对的保证。ＣＰＡ不可能保证…     

高等学校经济效益审计管窥

高等学校经济效益审计管窥中国矿业大学周燕闻玉环经济效益审计属现代审计范畴。所谓经济效益审计是由审计机构或人员对被审计单位的经济活动,采用审计程序,取得审计证据,对照评价标准,评价效益优劣,以促进其改善管理、发掘潜力、提高效益的独立性经济监督活动。随着...     

企业内部控制审计与财务报表审计的协同机制

内部控制审计与财务报表审计的整合,可以提高注册会计师的审计质量与效果,节约审计资源、降低成本,为内部控制的有效性和财务报告的可靠性提供合理保证和有力支撑。在审计整合相关的理论基础上,对内部控制审计与财务报表审计的关联性、协同步骤和协同机制的构建进行系统分析得出的结论是:要提升注册会计师的职业水平,明确审计界限,考虑多元化的独立审计,强化沟通和协调。     

论内部审计的几个基本理论问题

内部审计基本理论是发展的。在社会主义市场经济体制下，依据理论，立足实践探讨内部审计定义、对象、性质、要素、假设、职能等基本理论问题，以便更好地确立内部审计应有的地位、任务和作用。为社会主义市场经济服务。     

对经济责任审计的实践与体会

企业任期经济责任审计是对单位领导干部任职期间企业资产、负债、损益的真实性、合法性和效益性，以及对有关经济活动应当负有的责任进行的审计。     

PDCA循环下乡镇内部审计工作开展初探

乡镇内部审计的重要性得到各级党委政府以及上级审计机关的高度重视,加强乡镇内部审计可以为实现高质量发展,促进社会和谐稳定发展提供有效保障。在对乡镇内部审计存在问题进行分析后,将PDCA循环与乡镇内部审计相结合,按照PDCA循环开展乡镇内部审计,在推动审计质效的同时,也进一步增强了审计的信服力和权威性。     

INCENTIVES FOR CORRUPTIBLE AUDITORS IN THE ABSENCE OF COMMITMENT*

In the absence of commitment to auditing, we study the optimal auditing contract when collusion between an agent and an auditor is possible. We show that the auditor can be totally useless if the auditor's independence can be compromised with relative ease. Even very stiff sanctions on fraud will be unable to make auditing optimal. We then derive a demand for independent external auditing. We endogenize collusion cost as the cost from the risk of future detection. We also derive a justification for the focus of the recent audit reforms on penalties on CEOs in cases of audit fraud.     

Development of a Technical Innovation Audit

Measuring performance is helpful, but it's only part of the story. To learn from our past successes and failures, we need to understand how they came about. To continually improve, we must examine not only our innovation performance, but the processes with which we develop and exploit these innovations. Vittorio Chiesa, Paul Coughlan, and Chris Voss present a framework for auditing technical innovation management. Their auditing methodology goes beyond performance measurement by highlighting problems and needs, and providing information that can be used in developing action plans for improving performance. The foundation of their audit methodology is a process model of technical innovation. The model addresses the managerial processes and the organizational mechanisms through which innovation is performed. Underlying this method is the notion that success in innovation is related to good practice in the relevant management processes. The model identifies four core processes: concept generation, product development, process innovation, and technology acquisition. Supporting these core processes are three enabling processes: the deployment of human and financial resources, the effective use of appropriate systems and tools, and senior management leadership and direction. The outcome from these core and enabling processes is performance in terms of innovation and the resulting competitiveness in the marketplace. This model provides the basis for a detailed audit of current innovation practice and performance. The audit has two dimensions: the process audit assesses whether the processes necessary for innovation are in place and the degree to which best practice is used; and the performance audit focuses on the outcomes of each core and enabling process and of the overall process of technological innovation and its effect on competitiveness. The performance audit helps identify needs and problems, but it doesn't explain why gaps exist between current and required performance and it doesn't provide an action plan for closing these gaps. The process audit meets these needs. The audit methodology uses a two-level approach: a rapid assessment based on innovation scorecards and an in-depth audit. These scorecards provide an overview of the company's strengths and weaknesses with regard to technical innovation management, highlighting those areas that require in-depth examination. The in-depth audit identifies not only the processes, but the areas within each requiring attention.     

国外审计定价研究综述及其启示

审计定价是审计研究领域的热门话题。自1980年以来,西方学者从不同角度对审计定价的影响因素进行了研究。在我国,自2001年上市公司须公开披露审计费用信息以来,学者们开始借鉴西方模型对我国审计定价的影响因素进行研究,但现有研究在研究方法、研究深度等方面尚需进一步拓展,且许多因素对审计定价的影响尚未取得一致的结论。     

惠州市政府能源审计问题研究

政府能源审计是实现一个地区节能减排目标的基础性工作,是实现经济持续发展的必要条件。阐述了政府能源审计的概念、作用,介绍了政府能源审计的开展情况,通过对惠州市政府能源审计情况进行资料收集、调查,提出了惠州政府能源审计存在的问题和解决问题的方法。     

A Basic Quantification of the Competitive Implications of the Demise of Arthur Andersen

Andersen’s exit from the already-concentrated market for auditing services is shown to have increased market concentration and audit fees. Changes in market concentration are found to be significantly related to changes in audit fees, suggesting that the structure-performance hypothesis is applicable to the post-Andersen accounting industry and that the “Final Four” accounting firms may have exercised market power in this environment. The paper concludes with a discussion of the implications of Andersen’s exit from the market.     

A Simple Bayesian Procedure for Sample Size Determination in an Audit of Property Value Appraisals

The article proposes a simple Bayesian technique for auditing property appraisals to determine whether state accuracy guidelines are met. The proposed technique addresses elicitation of appraisers' prior beliefs, computation of reappraisal sample sizes and reporting of audit results. To facilitate communication of quantitative audit findings to nonstatistician stakeholders, the concept of variance appears nowhere in prior elicitation or reporting. In contrast to classical frequentist techniques, the Bayesian procedure easily integrates expert judgment and responds flexibly to the arrival of new information. In addition, the Bayesian procedure significantly reduces the number of reappraisals required to regulate appraisal systems when they are functioning well. The technique can be applied in other settings where government officials audit their own work and must convince overseers, especially the public, that accuracy requirements are satisfied.     

国际工程项目风险评价研究

针对国际工程项目承包风险评价问题,构建了国际工程项目风险评价指标体系,提出了基于证据理论与模糊综合评价相集成的国际工程承包风险评价方法.首先利用证据理论对国际工程项目承包风险评价指标体系进行降维;然后把降维后的指标数据输入到模糊综合评价,根据最大隶属度原则做出判断;最后用该方法对某国际工程项目承包风险进行评价.实证研究表明,该方法应用到国际工程项目承包风险评价是可行和可靠的.     

有关第二方审核的理论探索与实践研究

在当前第三方审核有效性趋于降低的情况下,第二方审核优越性重新被企业重视,国际公司开始重视对自身子公司、供应商、承包商实施的第二方审核。如何完善和发展第二方审核,成为客户(审核委托方)和审核机构亟需解决的课题。深入研究第二方审核的理论基础、审核方案的策划、审核的实施、审核结论的表达、持续改进的理论方法成为第二方审核研究的第一要务。深层次的分析第二方审核的分类及理论支持,以促进第二方审核的发展和推广。     

Health,safety and environmental protection: A new audit program

In September, 1985, Union Carbide established a new, comprehensive corporate-level audit program. The development of this program included careful consideration and incorporation of current and emerging practices in the field of health, safety, product responsibility and environmental auditing. Union Carbide's efforts in this area are but one element of its overall health, safety and environmental management system.