Public and private sector auditors and accruals quality in English NHS hospital Trusts

To promote auditor independence and audit quality in English NHS Trusts the Audit Commission regulates auditor rotation, fees and the appointment of its own and private sector auditors. NHS sanctioned departures from GAAP, some of which allow the financial breakeven target to be achieved, have been criticised by the Audit Commission as detrimental to financial discipline. In this paper, we investigate the association between abnormal accruals and the achievement of financial breakeven in NHS hospital Trusts over the period 1998–2005. We also investigate the association between abnormal accruals, audit fees and the Trusts audited by public and private sector auditors. We find evidence that abnormal accruals are used to achieve financial breakeven and they differ across different types of auditor. We also identify a negative relationship between abnormal accruals and NHS Trust star ratings. These findings raise questions about the ‘quality’ of NHS audit where compliance with NHS-specific regulations overrides the wider GAAP-based requirement for financial statements to show a true and fair view and they warrant reconsideration of the nature of audit in NHS Trusts.     

浅议加强现代审计管理

由于审计在现代社会经济生活中的重要作用，对审计活动的管理也越来越重要。现代审计管理的核心是加强审计质量管理，加强审计质量管理的方法有分层质量控制法，关键点质量控制法，复查质量控制法，自查互查质量控制法。     

从审计模式的变革看企业内部控制的完善与发展

由于内部控制与审计有着共同的理论基础,内部控制发展与审计模式存在内在的逻辑关系,使得审计模式不断变革并促使内部控制逐步完善。笔者认为,应当进一步完善内部控制系统,使其适应审计模式的发展。本文针对内部控制的不足提出相应的改进建议,并指出了内部控制的发展趋势。     

论审计判断偏误的形成机制及其防治措施

在审计实务当中需要审计人员在审计各阶段、各环节作出审计判断。审计判断的正确与否直接关系着审计结论的正确性和会计信息使用者的正确决策。而审计判断偏误的存在是导致审计判断错误的主要原因之一。因此，研究审计判断偏误的形成机制及其防治就显得十分必要了。     

公司财务管理中的道德审计制度设计

近几年来国内外发生的多起会计审计所引起的企业经营风险事件，引发了人们对公司财务管理中审计信息真实性的思考，以及对道德审计约束会计、审计行为的越轨行为和防范企业经营风险功能的重视。我们应采取措施从诚信教育、职业道德培养、制度构建和环境改善着手，以提升道德审计的职能与效用。     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

央行内部控制与风险管理探析

本文主要针对内部控制与风险管理之间的关系,探讨央行应如何将内部控制框架建立与风险管理相结合,通过完善内部控制机制和风险管理体系,有效地防范风险,从而促使央行科学、高效地履行职责。     

构建商业银行经济责任审计模式之探讨

经济责任审计是商业银行内部审计的重要形式。银行业的风险管理正处于提升的时期,商业银行必须强化和提升风险管理水平。风险管理是商业银行高级管理人员的重要职责,经济责任审计必须以风险为本,构建适应商业银行全面风险管理的经济责任审计模式。     

中国人民银行绩效审计的现状与思考

绩效审计已经成为现代政府审计发展的一种主流趋势。人民银行内审部门近年来积极探索转型,发挥咨询与增加组织价值的作用,探索开展绩效审计无疑是一个很好的突破口。本文分析了当前人民银行绩效审计现状与不足,并提出了人民银行内审部门如何推进绩效审计的思路。     

政策性金融审计思考

当前,我国政策性金融机构改革到了选择发展方向的关键时刻,其发展中出现的问题同样不容忽视,本文通过借鉴国外政策性金融机构发展的经验和教训,探索加强我国政策性金融审计监督的途径,以发挥审计保障经济社会运行"免疫系统"功能.