现代审计活动中的行为研究

审计作为一种独立的经济监督活动,具体表现为审计人员个体与群体组织的一系列有序的行为,而审计行为与其它行为一样,需要进行科学与合理的规划、领导、组织和控制。因此,在现代审计活动中,必须注重对审计行为的研究,把握个体行为、群体行为两者的内在联系和相互作用,充分调动审计人员的工作积极性和主观能动性,增加审计群体的凝聚力,促进审计组织活动的有效进行。     

中国证券市场年报补丁公司特征研究

在上市公司午报披露之后，屡屡可见公司对年报的各类补充公告与更正公告（即年报补丁），年报朴丁不仅受到媒体的强烈抨击，也为监管部门所关注。本文选取发布2001～2003年年报补丁的公司作为研究样本，并分年度、行业、公司规模选取配对样本，考察补丁公司的经济特征，研究表明，相对配对样本而言，补丁公司的业绩较差，公目的总资产增长较快，较少设置审计委员会，且审计质量较差。     

中美邀请言语行为对比研究

邀请言语行为是语言中不可缺少的部分,对于日常交际有着一定的影响;邀请言语行为与民族文化有着密切的联系,体现出不同民族的文化特色,遵循着不同的民族礼貌规范;不了解邀请言语行为的规范及其背后的民族文化,就会导致跨文化交际失误;外语教学中培养学生得体的邀请言语行为能力,可以帮助他们减少语用失误。     

提高我国注册会计师审计独立性的对策探讨

注册会计师只有在审计过程中真正做到客观独立,才能保证审计信息的可信性,从而树立起职业声誉,体现其社会价值.提高我国注册会计师审计独立性应从完善注册会计师的委托聘约机制、明确注册会计师的法律责任、规范会计师事务所的组织形式、提高注册会计师的自身素质、健全注册会计师的外部监管机制、优化执业环境等方面入手.     

The effect of mandatory auditor assignment and non-audit service on audit fees: Evidence from Korea

In Korea, regulators could assign auditors to firms. We investigate the relationship among audit fees, mandatory auditor assignment, and the joint provision of non-audit and auditor services in Korea. We find that assigned auditors charge significantly higher audit fees than freely selected auditors. We also find that the joint provision of non-audit and audit services does intensify the relation between auditor assignment and audit fees. Combined with the results of other studies that have shown that firms audited by assigned auditors report smaller amounts of discretionary accruals than firms audited by freely selected auditors, our results suggest the possibility that mandatory auditor assignment may improve auditor independence.     

An international study of internal audit function quality

We investigate organisational and environmental factors that influence firms’ incentives to develop high-quality internal audit functions (IAFs) by using a unique international sample formed by matching proprietary data from a global internal auditor survey with public data obtained from Worldscope. Concerning organisational factors, we find that a positive relationship exists between IAF quality and firm complexity and confirm that complex firms have a higher demand for monitoring and advising and, therefore, a greater need for formal controls. In addition, IAF quality is positively related to board monitoring and audit committee diligence but negatively associated with CEO power, which suggests that IAF quality is influenced by other key players in corporate governance. Regarding environmental factors, we document that IAF quality is positively associated with industry competition, which implies that a firm’s incentive for a high-quality IAF is enhanced when confronted with greater environmental uncertainty. Furthermore, IAF quality has a significantly positive relationship with our self-constructed index of IAF requirements included in national corporate governance codes, which indicates that strong home-country corporate governance codes play a role in fostering IAF development.     

Responsiveness of Auditors to the Audit Risk Standards: Unique Evidence from Big 4 Audit Firms

We examine the effect of changes in audit risk standards on the conduct of financial statement audits in a European setting. We investigate this by analysing the audit hours and audit fees for clients of Big 4 audit firms in Finland in 1996 and 2010. Our results show that audit firms became more sensitive to clients’ business risk due to the introduction of the new audit risk standards, with more audit hours allocated to owner-managed companies in 2010 than in 1996, and fewer audit hours allocated to low-risk clients in 2010 than in 1996. Also, the labour mix in the audit team changed for owner-managed companies, with a greater work load carried by junior auditors in 2010 than in 1996. Regarding the price of audit, we find an increase in audit fees for clients with high business risk, while audit fees remained at roughly the same level for low-risk clients. These findings should be of interest to the auditing profession and those involved in the development of auditing regulations.     

Annual report readability and corporate agency costs

Annual reports are the main sources of information for outside investors’ investment decisions and enable shareholders to supervise the management. Difficulties with the readability of these reports may therefore have serious consequences. Using 19,221 firm-year observations of Chinese A-share listed firms from 2001 to 2015, we investigate the association between annual report readability and corporate agency costs, where readability is proxied by report file length and/or file size. We find that firms with better annual report readability experience lower agency costs, and the negative association between readability and agency costs is more pronounced in firms with higher external audit quality, internal control quality or analyst coverage. These results hold after several robustness checks. The positive effect of annual report readability is stronger in private firms than in state-owned enterprises, and becomes stronger after the implementation of new accounting standards in 2007. Readable annual reports can help in monitoring corporate insiders’ opportunistic behavior and thus reduce agency costs.     

成品油内贸销售业务内部审计关注点分析与实践

作为大宗商品的代表,成品油贸易销售业务独具特点。文章结合内部审计实践,通过专项审计案例,对成品油内贸销售业务的内部审计关注点进行分析探讨,从风险导向出发,阐述了审计实施要点、主要审计方法、审计发现的问题及审计成果运用,总结了专项审计中的经验和感悟。     

含相变储能热泵的综合能源系统优化调度

利用相变储能装置的储能特性,针对热量传输过程中的热延迟与热衰减,建立了考虑热惯性特征的含相变储能热泵的综合能源系统优化调度模型,并采用预测平均评价PMV指标来量化热负荷弹性。运用Dymola与Matlab联合建模,以经济运行总成本为目标函数,对比分析三种不同场景下综合能源系统的削峰填谷能力、可再生能源消纳能力、环境效益与安全性,对冬季典型日进行24小时运行策略优化。算例分析结果表明,考虑热惯性与热负荷弹性的含相变储能热泵的综合能源系统具有更好的经济性与抗故障能力,相较于含常规储热水箱的综合能源系统经济运行总成本降低了6.6％,抗供热故障时间延长3.51h。