对深化财政审计工作的探讨

在新预算实施和财政体制改革的新形势下,审计部门进一步提高了对于财政审计工作的重视,要求审计人员在工作中紧紧围绕财政审计工作重点,提高财政审计能力,加强培训学习,提高个人专业素养,不断改进和创新审计工作方法,进一步保障财政审计工作质量达到标准,同时对财政审计风险增强防范意识,使财政审计工作人员在实际工作中进一步落实好财政审计监督管理工作,以此避免财政审计出现问题,利用好财政审计成果,加快审计成果的转化。     

审计团队建设助推内部审计高质量发展的思考

内部审计工作以项目作为工作单元,而审计项目通过高效的审计团队实现目标、履行内部审计职能,审计团队建设对内部审计高质量发展具有积极作用。本文通过建立内部审计团队能力建设模型,从团队角色维度、品质维度、管理维度、动力维度四个维度,分别阐述了该模型在内部审计工作的运用和重点内容,以期实现内部审计团队应具备的核心竞争力,推动内部审计高质量发展。     

浅论审计人员职业道德

审计人员职业道德,是指从事审计工作的人员应遵循的、与其职业活动紧密联系的、具有审计人员职业特征并反映自身特殊要求的道德准则和规范。审计人员开展审计工作的能力,取决于审计人员丰富的专业知识、专业判断能力和审计技术方法等,而审计报告和审计查证事项的真实性、准确性、合法性跟审计人员的职业道德素质密切相关。审计机关加强审计人员的职业道德教育,培养审计人员优秀的品质和职业素养,是当前审计工作的重中之重,也是提高审计质量、规避审计     

论信息技术环境下的审计专业判断能力

所谓审计专业判断能力是指审计人员依据一定的职业规则和自身的经验，对某一事项所作出的判断和决择的能力。审计专业判断能力在审计工作中具有重要性和普遍性，它不仅可以提高审计工作的效率、效果，而且可以有效地降低审计风险、提高审计工作质量。     

国有企业内部审计人员能力思考

十九大报告强调深化国有企业改革及2018年新修订的《审计署关于内部审计工作的规定》,要求国有企业内部审计人员拥有更高的专业能力.本文主要对国有企业内部审计人员应具备的能力需求进行了探讨,并对目前内部审计人员能力不足进行分析,提出提升内部审计人员能力的具体途径.     

浅议涉外税务审计工作

涉外税务审计是税务机关的一项重要税收管理工作。本文阐述了审计人员在审计过程中必须正确处理目的与手段、管理与服务、效率与程序之间的关系。同时建议应从提高对涉外税务审计工作的认知度,提高税务审计人员的专业素质,提高税务审计的信息化水平和完善涉外税务审计制度四个方面来完善我国涉外税务审计工作。     

优秀审计人员行为管理研究

审计人员是决定国家审计工作质量,保证审计工作公平、公正、准确的关键因素。但是审计人员也会受到专业素质、工作环境等外界因素的影响。本文主要结合行为理论分析了优秀审计人员的行为管理,以此优化审计人员的管理工作,提高审计质量。     

创新审计理念 提高人员素质

随着社会经济的不断发展,审计部门的工作也变得越来越繁杂。以往的审计工作内容大多是对会计账目、财务收支的真实性和合法性进行审计,最近几年来,我国逐渐开始重视绩效审计,绩效审计要求审计工作人员必须具备较高的素质和工作水平。本文通过对当前审计人员的素质进行分析,提出了新时期下提高审计人员素质的对策。     

创新审计理念 提高人员素质

随着社会经济的不断发展,审计部门的工作也变得越来越繁杂。以往的审计工作内容大多是对会计账目、财务收支的真实性和合法性进行审计,最近几年来,我国逐渐开始重视绩效审计,绩效审计要求审计工作人员必须具备较高的素质和工作水平。本文通过对当前审计人员的素质进行分析,提出了新时期下提高审计人员素质的对策。     

内部审计工作底稿的规范

审计工作底稿是联系审计证据和审计结论的桥梁。它可以为形成审计报告提供依据、说明审计目标的实现程度,为评价内部审计工作质量提供依据、证实内部审计机构及人员是否遵循内部审计准则,为以后的审计工作提供参考、提高内部审计人员的专业素质。审计工作底稿的质量直接决定最终形成的审计报告的质量。因此,规范审计工作底稿,对提高审计工作质量,降低审计工作风险,具有极其重要的作用。     

Effect of international working experience of individual auditors on audit quality: Evidence from China

This paper investigates the effects of auditors with international working experience on audit quality in emerging markets. Such auditors are associated with better audit quality, a pattern that is further supported by an examination based on a propensity score matching sample that controls for endogeneity. Chief financial officers with international experience are more conservative in the client company of their auditors who have international working experience. Further, reviewer partners with international working experience provide better audit quality in terms of low accruals, less below‐the‐line items, and less audit reporting aggressiveness, while engagement partners with international working experience require high audit fees. Moreover, financial reports signed by auditors with international working experience significantly increase analyst forecast accuracy and decrease analyst forecast dispersion. Our results are robust to different specifications and alternative measures. Overall, this paper highlights the importance of human capital and provides direct evidence on how auditors with international working experience use their knowledge and audit skills in emerging markets.     

我国企业内部审计职业通用胜任能力框架设计研究——基于问卷调查的分析

本文的研究基于我国企业内部审计职业胜任能力问卷调查的现实,根据内部审计组织的正确定位与工作角色,指出我国企业内部审计人员的职业胜任能力差距。然后根据这个差距,运用能力要素法的层次结构,论述了我国企业内部审计职业通用胜任能力的主要职业知识、职业技能和职业特质。     

An evaluation of root cause analysis use by internal auditors

The objective of this study is to increase understanding of internal auditor use of root cause analysis (RCA). The IIA’s Practice Advisory 2320–2: Root Cause Analysis (IIA 2011) states that RCA should be a core competency for internal auditors to provide insight and add value within organizations. However, little is known about internal auditor use of RCA in a profession where normative problem-solving theory and RCA frameworks potentially conflict with professional demands for independence and objectivity. We conduct in-depth interviews with 21 high-level internal auditors with RCA experience to understand use within the profession. The results suggest several overarching themes that have implications for policymakers, researchers, and practitioners. First, we find that internal auditors in practice believe that RCA is a very important tool within the profession. Second, although internal auditors generally claim to understand RCA, we find considerable variation in the ways they approach the construct and implement prescribed processes in practice. Finally, the results indicate that while RCA use is reasonably prevalent among internal auditors, knowledge constraints, resource limitations, and concern about independence and objectivity create considerable variation in terms of RCA approach, rigor, and efficacy within organizations.     

Do auditors’ early-life socioeconomic opportunities improve audit quality? Evidence from China

Prior research documents significant variation in audit outcomes based on individual auditors' demographic features, working experience, educational background, and social connections. This study examines whether individual auditors' early-life socioeconomic opportunities also affect audit practices. We expect that auditors from big cities have more access to socioeconomic opportunities and accumulate more human capital in early life, thus are more capable of providing high-quality audits after they start careers. Consistent with this hypothesis, we find that auditors from big cities make more audit adjustments to earnings compared with auditors from small towns. Additional tests suggest that this early-life effect on audit quality is moderated when auditors receive higher education or gain more auditing experience and is more pronounced in downward adjustments than in upward adjustments. We also find a fee premium for auditors from big cities. Overall, this paper provides evidence that auditors’ early-life socioeconomic opportunities have a far-reaching influence on audit quality.     

Internal auditors’ roles: From watchdogs to helpers and protectors of the top manager

The purpose of this paper is to understand the governance roles of internal auditors in public sector organizations. An analysis of 42 in-depth semi-structured interviews conducted with experienced internal auditors working in public administration in Quebec indicates that internal auditors perform two key roles: a protector role, further subdivided into two roles, protective shield and keeper of secrets, and a helper role, also subdivided into two roles, support of organizational performance and guide. The analysis also shows that internal auditors have developed a nuanced conception of independence defined as ‘grey independence’ in order to perform their roles. Internal auditors consider that their primary role is to serve the top manager and the organization and that they must prioritize the top manager at the expense of audit committee members. Therefore, this paper contributes to the literature on internal auditor independence. Overall, the findings suggest that internal auditing is not the governance watchdog expected by the regulatory bodies since this is not the role performed by internal auditors.     

Signing auditors' cultural background and debt financing costs

This study explores the effect of signing auditors' cultural background on debt financing costs. Using a sample of Chinese listed firms from 2007 to 2019, we find a negative association between signing auditors of Confucian origin and the cost of debt, indicating that signing auditors who grow up in strong Confucian atmospheres increase perceptions of audit quality. Furthermore, empirical results show that signing auditors of Confucian origin enhance accounting information quality. Meanwhile, these signing auditors can obtain high audit fees, attract more clients, and are more likely to be selected by client firms when changing auditors. Additional tests document that signing auditors' gender, education level, and working experience attenuate the negative relationships between signing auditors' Confucian background and debt financing costs. The negative effect of signing auditors' cultural background on debt financing costs is more pronounced in non-state-owned firms and firms with less analyst coverage. This paper extends the literature about the influencing factors of financing costs and provides insights into the economic consequence of culture.     

The impact of prior working papers on auditor evidential planning judgments

There has been significant concern in auditing about the effects of relying on prior working papers in planning audit procedures (“anchoring”). This study employed an experiment with varying information sets: prior working papers, current year information and “scenario” (summarized prior year information). Practicing auditors were asked to design a substantive audit program for a case where changes in the client's environment dictated additional procedures. A consensus program from three partners was used as a bench-mark. Experimental groups were about equally adaptive to the changing environment. However, auditors provided with prior working papers demonstrated lower efficiency. The scenario group exhibited both high relative effectiveness and efficiency, while current information subjects displayed the lowest overall level of performance.     

An Australian Response to Recent Developments in the Market for Audit Services

Where the quality (both competence and independence) of an audit is tested, often in the circumstance of a corporate failure, auditors frequently have good defences as to their competency but rarely do they have equally convincing defences for the objectivity of their decisionmaking or the independence of their audit. This paper recommends that large audit firms establish an independence board with the authority to define, review and decide upon all threats and potential threats to independence. It would also have responsibility for quality-control and educational programs in respect of audit firm's independence decision-making.     

Auditors’ self-perceived abilities in conducting domain audits

This study investigates the extent to which auditors’ ratings of self-perceived abilities correspond with their actual performance, and whether these perceptions are influenced by audit experience and effectiveness when conducting audits within their domain of specialization. One hundred forty-four (144) industry-specialized audit seniors and managers reviewed two sets of audit working paper cases, one in banking and one in healthcare. At the end of the review, the auditors rated their ability to perform an audit in their domain. The analysis of these ratings shows that auditors significantly inflated their perceived abilities relative to actual performance. The results indicate that differences in auditor rank are insignificant in terms of this propensity to overestimate self-perceived abilities relative to actual performance; however, above median effective auditors are far less overconfident than below median effective auditors. These results have implications for the audit profession in terms of training, assignments, performance evaluation, and the use of decision aids to mitigate the propensity toward overconfidence.     

The (mis)fit between the profile of internal auditors and internal audit activities

This study investigates whether there is a fit between the profile of internal auditors and the activities of the internal audit department (IAD). It also seeks to discover which type of internal auditors fit which type of internal audit (IA) activities. This is commonly referred to as the person-job (P-J) fit. Furthermore, this study investigates whether this (mis)fit is associated with the outsourcing/co-sourcing of IA activities and turnover within the IAD. Bringing strategic human resource management (SHRM) into IA can be considered as the key contribution of this paper. The results of this study are based on a questionnaire completed by 280 members of the Institute of Internal Auditors in Belgium. The results show that there is a fit between some characteristics of internal auditors working in an IAD and the activities of the IAD. The results also show that certain internal auditor characteristics fit with certain types of IA activities. However, the degree of fit varies. Furthermore, it was found that IADs that co-source/outsource were significantly more associated with a misfit between the profile of the internal auditors and the activities of the IAD, whereas a misfit was not significantly associated with a high turnover of internal auditors.