The World Has Changed—Have Analytical Procedure Practices?

Analytical Procedures (APs) provide a means for auditors to evaluate the “reasonableness” of financial disclosures by comparing a client’s reported performance to expectations gained through knowledge of the client based on past experience and developments within the company and its industry. Thus, APs are fundamentally different than other audit tests in taking a broader perspective of an entity’s performance vis‐à‐vis its environment. As such, APs have been found to be a cost‐effective means to detect misstatements, and many have argued that a number of prior financial frauds would have been detected had auditors employed effective APs. With several dramatic and far‐reaching developments over the past decade, the current study examines whether and how APs have changed during this period. In particular, we focus on the impact of significant “enablers” and “drivers” of change such as technological advancements and the enactment of the Sarbanes‐Oxley Act. We also compare our findings to an influential study of the practices of APs by Hirst and Koonce (1996) that was conducted over 10 years ago. We interview 36 auditors (11 seniors, 13 managers, and 12 partners) from all of the Big 4 firms using a structured questionnaire. The data reveal some similarities in findings when compared to prior research (e.g., auditors continue to use fairly simple analytical procedures). However, there are a number of significant differences reflecting changes in AP practices. For instance, as a result of technology auditors now rely more extensively on industry and analyst data than previously. Further, auditors report that they develop more precise quantitative expectations and use more non‐financial information. They also appear to rely more on lower level audit staff to perform APs, conduct greater inquiry of non‐accounting personnel, and are willing to reduce substantive testing to a greater extent as a result of APs conducted in the planning phase. Finally, the Sarbanes‐Oxley Act has had an impact in greater consideration and knowledge of internal controls, which is seen as the most important factor driving the use and reliance on APs.     

浅谈工程项目施工阶段的审计管理工作

主要介绍了施工阶段的项目审计管理工作,从施工阶段的工程质量、进度、成本、合同等方面,对现行工程项目审计管理工作内容进行了论述。     

注册会计师审计独立性分析——基于前景理论的审计独立性研究

本文从行为理论入手,借鉴行为金融学中前景理论,分析了注册会计师在审计时如何选择独立性。在给定必要前提下经过分析得出结论:在注册会计师前几次尤其是首次独立承担审计项目时,严加监督管理使其严格保持审计独立性,这对其以后的审计独立性的保持非常重要。     

非营利组织相关审计问题研究

本文针对目前我国对非营利组织审计研究不足的现状,首先界定了我国非营利组织的范围;然后结合代理理论分别论述了非营利组织的任期经济责任审计和内部审计,建议在民间非营利组织引入经济责任审计,在有条件的事业单位设置审计委员会;最后就非营利组织的绩效审计和绩效评估提出了相关意见和政策建议。     

会计制度与税收法规的协作

本文在评介会计制度与税收法规的协作历程的基础上 ,讨论两者在税收征收管理的信息需求方面加强协作的必要性 ,并运用模拟法以“租赁或借款安排”为例实验分析了在税收监管中实现有效合作的可能措施。文章认为 ,应当大力提高国内税务筹划的研究水平 ,以推动税制和税法的进一步完善 ;在制度层面上 ,应当实现会计信息对税务征管实务的支持作用 ,从而加强反避税的工作力度。     

风险导向审计引入与应用

制度基础审计在管理层舞弊方面的缺陷与注册会计师法律诉讼风险的不断加大,决定了这种审计模式日益不符合需要,因此有必要引入风险导向审计.本文从宏观经济、中观行业和微观公司三个层面试图构建风险导向审计模型中重大错报风险的评估方法,最后分析了我国目前推行风险导向审计面临的制约因素.     

SOX法案404条与审计准则1341号的比较研究

介绍SOX法案404条的实施以来的概况,参照分析我国新颁布的1341号审计准则,尝试获得1341号审计准则的实施前景,其中包括1341号审计准则实施会有的优缺点,应该关注的问题等等.     

Estimating the magnitude of capital flight due to abnormal pricing in international trade: The Russia–USA case

Governmental and international lending agencies, as well as private sector firms, who engage in international trade, have long been concerned with detecting and determining the magnitude of abnormal pricing in international trade. To detect such abnormal pricings, we present a framework analyzing millions of import/export transactions between the U.S. and Russia. The objectives of this study are to estimate the economic impact of over-invoiced/under-invoiced Russian imports/exports from/to the U.S. and to determine if capital movement/capital flight through trade is due to money laundering, tax evasion or some sort of portfolio consideration. Our results lead us to conclude that capital movement through trade in this case can be attributed to either money laundering and/or tax evasion.     

Auditing,Reasoning Systems,Reporting Frameworks,and Accounting Policy Risk: A Response to Alexander

This response to Alexander (2010 ) clarifies the approach taken in Smieliauskas et al. (2008 ). Here we elaborate further on the significance of the accounting risk concept for fairness of presentation in financial reporting. In the process we show how Alexander's potentially important concept of accounting policy risk can be made operational via the concept of accounting risk.     

常见会计舞弊的种类及其审计对策

近年来,会计舞弊越来越趋向复杂化和隐蔽化,给审计工作带来很大困难,为了提高审计工作质量,规避和降低审计风险,应当深入探索会计舞弊的特征规律、表现形态及常用方法,只有这样才能尽快发现、鉴别和揭穿会计舞弊。