也谈系统基础审计

也谈系统基础审计张东华什么是系统基础审计？目前，存在着两种不同的观点。一种认为：“系统基础审计是财务审计过程中一个阶段的审计方法”；另一种认为：“系统基础审计有本身的审计目的、程序，是一个独立的审计类别”。第一种观点简称为“方法论”，第二种观点简称为...     

内部控制制度与制度基础审计

目前,从我国的审计实践来看,较为普遍使用的还是账目基础审计,这种审计方式具有一定局限性,由于以详查为基础,使得审计费工、费时,影响查账效率,造成审计资源的浪费。随着经济的不断发展及现代企业制度的逐步建立,审计方法应逐步向制度基础审计与风险基础审计过渡,其中制度基础审计是现代审计的基本方法之一。也是现代审计区别于传统审计的主要标志。这种审计方法是以被审计单位的内部控制制度的可靠程度为依据,对财务信息的真实性、可靠性进行抽查和判断,借以形成审计结论。与传统审计方法不同的是,在这种审计方法中,内部控制…     

剖析风险基础审计的理论基础

风险基础审计模式能得到应用和推广,必定有其存在的合理性。然而,因西方审计理论研究偏重于应用研究的缘故,虽然他们在风险基础审计实务上已建立起一套比较规范的审计程序,但是对支持风险基础审计存在性的理论基础是什么则尚未有研究。同样,我们在探讨如何将风险基础审计模式运用到我国审计实践的同时,也应该研究支持风险基础审计的理论基础,以便于更好地把握风险基础审计的本质,为其与我国的审计实践相结合创造良好的应用环境。本文将结合经济学及会计审计学的基础理论从几方面来探讨风险基础审计模式的理论基础。一、供需理论审计自产生至…     

风险基础审计模式及其运用

风险基础审计是在账项基础审计、制度基础审计基础上发展、完善而成的。风险基础审计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,制定审计战略,制定与企业状况相适应的多样化审计计划,使审计工作适应社会发展的要求。本文就我国审计实践中如何运用风险基础审计模式提出了四点具体思路,即:了解被审计单位的基本情况,评估固有风险;评价被审计单位的内部控制,评估控制风险;充分利用分析性测试,降低审计风险;合理确定实质性测试的性质、时间、范围和抽样方法,确保审计证据的客观性。     

风险基础审计初探

风险基础审计是将审计风险观念全面应用于审计过程的一种审计方法模式。这种审计方式近年来在世界范围内兴起,被国外著名会计公司推广应用,但是,在我国的审计文献中,大多只强调制度基础审计,而对风险基础审计的理论和实务却很少阐述。面对现代审计高风险的压力,研究...     

风险基础审计的推广应用刍议

风险基础审计(risk-based audit-ing)是指审计人员以风险的分析、评价和控制为基础,综合运用各种审计技术、搜集审计证据,形成审计意见的一种审计方法。它是一种有别于账项基础审计和制度基础审计的审计模式。 如何推广实施风险基础审计? 1.充分重视对被审计单位情况的了解,扩展审计证据范围     

加强基础建设 提高审计统计质量

审计统计基础工作规范化,是审计基础建设的一个重要内容,在审计统计工作的实践中,我们体会到,只有认真贯彻执行有关法规,不断强化审计人员的法律责任意识,审计统计的基础工作才能扎扎实实,质量才能不断巩固提高。 几年来,我们局始终把审计统计基础工作当作一件大事来抓,针对过去审计统计基础工作上存在     

风险基础审计在实务中的运用

风险基础审计是基于化解经营风险和降低审计成本的要求而产生的,是在账项(交易)基础审计,制度基础审计基础上发展,完善而成的,是审计人员以风险评估和风险控制为基础,综合运用各种审计技术,搜集审计证据,形成审计意见的一种审计方法。 在审计实务中风险基础审计应用以     

风险基础审计模式及其运用

风险基础审计是在账项基础审计、制度基础审计基础上发展、完善而成的.风险基础审计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,制定审计战略,制定与企业状况相适应的多样化审计计划,使审计工作适应社会发展的要求.本文就我国审计实践中如何运用风险基础审计模式提出了四点具体思路,即:了解被审计单位的基本情况,评估固有风险;评价被审计单位的内部控制,评估控制风险;充分利用分析性测试,降低审计风险;合理确定实质性测试的性质、时间、范围和抽样方法,确保审计证据的客观性.     

浅议审计导向基础的发展变化

审计导向基础,即审计方法基础,指选择审计工作切入点,确定审计具体实施对象,采取相应审计方法模式的基础。按审计导向基础的发展变化可将审计划分为账项基础审计、制度基础审计和风险基础审计三阶段。     

关于内审对最高管理层的审核

1．前言 在外部的审核实践中，经常会发现一些组织的内审，遗漏了对最高管理层（以下简称管理层）的审核，外审员据此开出不合格后，受审核方有的面露难色，认为不好纠正。这的确是个比较复杂的问题。本文愿就内审审核管理层的要求、问题、原因分析和纠正措施，结合标准的要求、指南性意见和审核案例，做一番探讨，提供一些技术支持，以期这一比较普遍的问题能够有所解决。     

论内部审计对我国国家审计的借鉴意义

近几十年来,内部审计发展迅速.国际内部审计界在理论上取得了许多富于价值的研究成果,同时在实务上也总结出一些行之有效的做法,使得内部审计在规范组织行为、提高组织经营效率和效果方面发挥了重要的作用.目前,内部审计已成为单位内部管理中不可或缺的组成部分,其重要作用已在世界范围内得到认可.     

制度基础审计与风险导向审计之比较

本文对制度基础审计与风险导向审计进行了比较分析,指出了两种审计模式的具体特点,阐述了制度基础审计模式和风险导向审计模式两者的利弊得失及其适用的审计环境,以期从理论和实务上对两种审计模式有一个较为全面的认识.     

Impact of renewable long-term audit mandates on audit quality

Anglo-American countries like the US and the UK allow companies to switch auditors every year. In contrast, some continental European countries restrict auditor switching by allowing only renewable long-term audit mandates. This paper aims to analyse the impact of renewable long-term audit mandates on audit quality. Audit quality is considered from the viewpoint of the external users of the financial statements. It is questioned whether renewable long-term audit mandates have an impact on the auditor's reporting behaviour and on auditor independence. This research is motivated by the lack of consensus in the literature on the impact of the length of the auditor client relationship on audit quality. Moreover, few empirical studies use publicly available secondary data in order to determine whether perceived threats to auditor independence actually compromise auditor independence. Therefore, our research methodology consists in the development of a logistic regression model in which the explanatory variables are measured using publicly available data. The results of the study suggest that long-term auditor client relationships significantly increase the likelihood of an unqualified opinion or significantly reduce the auditor's willingness to qualify audit reports. A significant difference was also found between the auditor's reporting behaviour in the first two years versus the last year of the audit mandate. Auditors are more willing to issue an unqualified audit report in the first two years of their official mandate than in the last year of their mandate. This could be an indication that the decision to renew the auditor's mandate is already taken and known to the auditor before he has issued his last audit report within his current mandate. The policy implications of these findings could be in favour of mandatory auditor rotation to maintain the value of an audit for the external users. However, given recent theoretic evidence on the adverse effects of mandatory auditor rotation, there is a need to develop alternative measures to safeguard auditors' independence.     

论政府审计对社会审计监督的必要性

关于政府审计对社会审计的监督问题,长期以来都存在一些不同的看法。特别是90年代初期以来,随着我国社会主义市场经济体制的初步建立和逐步完善,淡化(甚至是取消)政府审计对社会审计的监督的观点甚为流行,这也给实际工作造成了不小的负面影响。本文就当前情况下我国政府审计对社会审计监督的必要性这一问题谈一点粗浅的看法。     

Repeated audit controls

An important task of auditors is to check whether recorded values are correct. From the number (or total) of the errors found in a sample, upper confidence limits for the fraction (or total) of the errors in the population are calculated by standard methods.
Even auditors are human, however, and may make mistakes: errors may remain unnoticed. As administrative rules and regulations are becoming more and more complicated, this kind of auditors' mistakes tends to occur more frequently. Hence, there is an increasing need to check the auditing process itself. This can be achieved by checking a subsample of audited values a second time, now by an error-free supervisor.
This paper investigates the consequences of the (possible) occurrence of errors in this subsample. A simple and analytically attractive model is presented for the number of errors found in this double inspection scheme. Maximum likelihood estimators are derived for the population fraction of errors and the probability of an error remaining unnoticed. Based on that, an exact upper confidence limit for the population fraction of errors is calculated, treating the probability of an unnoticed error as a nuisance parameter. Our method was originally developed during a recent Dutch case study: in a subsample of already audited values one additional error was found by the supervisor. It is shown that, as a consequence, the upper confidence limit is increased very sizeably.     

刍议内部审计向管理审计方向发展

本文在总结已有成果的基础上,分析了开展管理审计对内部审计权威性、内部审计目的、内部审计工作的复杂程度、内部审计的质量控制的影响和要求,并对发展我国企业内部审计提出了相关建议.     

内部审计浅谈

内部审计以服务为基本职责,是由内部审计的性质和地住所决定的,也是国际内部审计发展的大趋势。内部审计是企业内部控制系统的一个重要程序,通过内部审计发挥企业内部控制的监控职能。     

关于内部审计工作的几点思考

我国目前的内部审计已不能适应时代的需求,随着现代企业制度的建立,内部审计应在机构的设置、定位、审计方法、质量控制、内审人员素质及法制建设等方面进行革新。     

The fundraising database audit

The concept of the database audit is relatively new, both in commercial and in nonprofit marketing. This paper sets out the case, benefits, pitfalls and techniques that are part of database auditing. The principles of database auditing are explained, with measurement, comparison, retrospection, trends, top-down, KPIs, diagnostics and other key concepts explored. A typical audit sequence is shown. The benefits of auditing are described, and several supporting tables and chart examples from real charity audits given, including lifetime value, growth and attrition of a database and active/inactive supporter cohorts. The challenges and difficulties experienced in auditing are described, and software tools illustrated. Common pitfalls are described and the future of database audits is predicted.