第三方物流公司审计指标体系与方法研究

在结合当今市场对产品物流活动的高速、精准、节约要求的基础上,对外包物流公司的审计评估给出了参考指标与方法,希望能够对企业进行科学的物流活动审计提供借鉴。     

单位内部审计的难点及审计电算化步骤研究

在运用会计电算化的过程中,目前很多的会计人员还存在着缺陷。本文就简单的探讨了企业内部审计工作的难易程度,同时也阐述了审计中的几个难点和审计电算化方法的操作步骤。     

网络会计数据的审计控制

本文分析了基于网络的会计数据的新型审计风险,提出了网络会计数据审计风险控制思路。     

Acceptance of Accounting Standards

When financial statements are audited, a client and auditor may disagree about an accounting disclosure. While the disclosure of such a disagreement may increase the information content of a statement it may also be socially undesirable in that it signals a difference in views about the state of the reporting enterprise. This in turn may increase agency costs and introduce uncertainty about the state of the firm. In this paper we focus on public policy implications concerning auditor-client disagreements and examine the ex ante probability that such cases will occur. We find that accounting standards that allow two accounting options may be optimal in reducing frequency of disagreements among auditors and between standard-setters and their constituencies, and possibly also between clients and their auditors. The New Zealand model of compliance with accounting standards may be preferable to that practiced in the US.     

信息化环境下审计风险的防范

在信息化环境下,传统的会计业务流程被改变,内部控制制度发生了变更与转移,导致审计风险增加的因素也随之增多。建立健全审计准则和法规,提高审计人员的计算机应用水平,提高审计理论水平等,是控制和防范信息化环境下审计风险的必要措施。     

知识管理:强化内审工作的重要工具——美国内部审计工作经验研究

企业通过实施知识管理战略，保障了内审人员与会计人员之间的有效沟通与交流。论述了知识管理为什么对于内审人员非常重要，以及如何进行知识管理，并提出了改善知识管理工作的建议，主要包括：采用专用凭证管理工具，会计信息失真的综合治理，业务交叉与岗位轮换，设立知识仓库。     

The Interaction between Internal Control Assessment and Substantive Testing in Audits for Fraud*

We examine the interaction between internal control assessments and substantive testing in a model of fraud detection. The purpose of our study is to examine a two‐stage model of the auditor‐manager interaction in which the auditor assesses the “likelihood” or possibility of fraud in the first stage and conducts substantive tests in the second stage. We examine the allocation of audit resources across these two distinct facets of the audit. We find that, regardless of the auditor's allocation, the probability of undetected fraud remains the same, but the allocation of some audit resources to internal control assessment may provide cost savings for the auditor.     

浅析内向型管理审计在公司治理结构中的作用

内向型管理审计是公司治理结构的重要组成部分，有效的内向型管理审计有利于公司治理结构的完善。要实现公司治理的目标，就必须正确认识内向型管理审计与公司治理之间的互动关系，并充分发挥内向型管理审计在公司治理结构中的积极作用。     

Handling Missing Data by Re-approaching Non-respondents

When handling missing data, a researcher should be aware of the mechanism underlying the missingness. In the presence of non-randomly missing data, a model of the missing data mechanism should be included in the analyses to prevent the analyses based on the data from becoming biased. Modeling the missing data mechanism, however, is a difficult task. One way in which knowledge about the missing data mechanism may be obtained is by collecting additional data from non-respondents. In this paper the method of re-approaching respondents who did not answer all questions of a questionnaire is described. New answers were obtained from a sample of these non-respondents and the reason(s) for skipping questions was (were) probed for. The additional data resulted in a larger sample and was used to investigate the differences between respondents and non-respondents, whereas probing for the causes of missingness resulted in more knowledge about the nature of the missing data patterns.     

An Experimental Study of Auditor Analytical Review Judgements

This paper provides evidence as to how five factors highlighted in the current UK auditing standard are taken into account by auditors in analytical review (AR) judgements. While the relative importance of particular cues was generally found to be consistent with the standard, certain factors were taken into account only to a marginal extent. Little evidence of configural cue usage was identified. The study also provides evidence of a tendency towards conservatism in the way auditors approach AR. The results suggest both that the potential to substitute AR for other substantive procedures may be realised only imperfectly and that the issue of configural reasoning should be addressed in the auditing standard.