信息系统审计在电子政务中的应用

电子政务是政府管理方式的革命,加快电子政务建设是深化行政管理体制改革的重要内容,也是实现政府管理现代化的必由之路。当前,我国电子政务建设尚处在起步阶段,还存在一些问题。通过对我国电子政务现状的分析和对信息系统审计介绍,进一步论述了信息系统审计在电子政务中应用的必要性和紧迫性,提出了一种电子政务中信息系统审计框架,以控制电子政务信息系统建设和改造项目的建设风险,并为改善和健全电子政务的控制提出详细建议。     

Knowledge integration via the fusion of the data models used in automotive production systems

ABSTRACT

In this paper a novel information model that can be used in Manufacturing Execution Systems is presented. The model is based on the fusion of ISA95, AML and OPC UA. ISA95 is used to define, unify and describe the details of a product and production technology. It also enables communication with ERP systems. The AML standard allows information about the production facilities to be presented. The OPC UA address space represents different parts of an information model while the OPC communication protocol enables it to be linked to actual production systems. The proposed concept is illustrated using an actual example of a production line for electronic devices.     

研究与借鉴:关于国际审计报告准则修订征求意见稿

阐述IAASB2003年12月发布的对国际审计报告准则进行修订的征求意见稿的主要修订方面并对其进行归纳与分析,指出其进步与不足之处;同时探讨其对我国不断改进审计报告准则的参考意义以及审计准则国际化趋势对我国的影响。     

国际战略联盟及其相关理论研究

就国际战略联盟的定义规范、与其他合作形式的区别及其相关的理论进行分析 ,指出多角度、跨学科地研究国际战略联盟是非常必要的。     

ISA总线扩展板的原理及抗干扰措施

本文在论及了总线主设备、从设备、总线操作周期等总线术语概念的基础上提出了当前最广泛流行的 ISA 总线延伸和扩展时的实际技术问题,给出了ISA 总线中输出、输入总线信号的实际延伸和扩展电路;详细论述了主机板CPU 和 DMA 控制器以及 I/O 插接板上 CPU 和 DMA 控制器等主设备分别占有 ISA 总线信号时的时序,总线信号方向控制的实际电路;最后叙述了延伸总线信号时的抗干扰措施。     

Perspectives from mainland China,Hong Kong and the UK on the development of China’s auditing firms: implications and a research agenda

Based on gaining privileged access to interview senior representatives of audit firms, regulatory bodies, financial institutions, universities and other organisations in mainland China, Hong Kong and the UK, this exploratory study presents a range of informed views about the rapid development of China’s auditing profession over the last 25 years. It explores the emerging roles of the firms in the 2nd-tier international networks and among the larger stand-alone firms as challengers to the Big 4, nationally and internationally. It identifies national and international institutional interactions that have shaped and are being shaped by this rapid growth, with particular reference to the overarching role of the State’s shifting strategies to create a domestic profession in China that can compete internationally. The potential consequences, given China’s unequalled size and its expanding global influence, could change the nature and structure of the global profession. A significant contribution of this exploratory empirical study has been to deconstruct the continuing conventional political and academic rhetoric that dichotomises firms into ‘foreign vs local’ and ‘Big 4 vs other’. It contributes new voices and alternative perspectives to the emerging literature on the glocalization of large professional services firms and suggests new opportunities for future auditing research.     

Understanding the determinants of the magnitude of entity-level risk and account-level risk key audit matters: The case of the United Kingdom

This study was conducted to analyse the influence of auditor and client characteristics on the magnitude and type of key audit matters (KAM) disclosed in the audit reports of the FTSE 100 companies in the UK during the period 2013–2016. A recently introduced standard requires auditors to reveal the main risks faced by the client and to describe how these are addressed in the audit. Our results show that Deloitte, EY and KPMG tend to report fewer entity-level-risk KAM (ELRKAM) than PwC, while KPMG and BDO report fewer account-level-risk KAM (ALRKAM) than PwC. In general, auditors of companies that pay higher audit services fees present more ELRKAM and fewer ALRKAM. Our findings also show that client characteristics are relevant to the number and type of KAM included in the audit report. Our results show that auditor and client characteristics are determinants of the number of KAM disclosed and, moreover, determine the type of KAM disclosed in the audit reports.     

Harmonization of the auditor's report

International efforts to harmonize the audit report, spearheaded by the International Auditing Practices Committee of the International Federation of Accountants (IFAC), culminated in the issuance of International Standard on Auditing (ISA) 13 in 1983. The stated purpose of ISA 13 was to: “provide guidance to auditors on the form and content of the auditor's report issued in connection with the independent audit of the financial statements of any entity.” The purpose of this paper is to assess whether ISA 13 has resulted in greater international harmonization of audit reports. We assess the level of harmonization both by examining the extent to which countries have adopted ISA 13 and by the extent to which the content of the auditor's report has changed. A survey of IFAC's member organizations in 86 countries netted 50 responses. Eighty-six percent of respondents (and 93% of respondents from developing and emerging economies) said they have achieved harmonization with ISA 13. We compared the auditor's reports (in financial reports) of 450 companies in 33 IFAC member countries on two different dates (a pre-ISA 13 date and a post-ISA 13 date). The results suggest a higher degree of conformity with the standard for the post-ISA 13 reports. Finally, cluster analysis was conducted to explore the dynamics of clustering from pre-ISA 13 to post-ISA 13 regimes. A slight drop in the divisiveness coefficient (DC) was observed for the total audit report elements as well as for the form elements, suggesting a less cohesive cluster structure for the post-ISA 13 regime. The empirical evidence, taken as a whole, shows reduced diversity of practices and standards involving the audit report since the issuance of ISA 13. This conclusion should provide encouragement for international standard-setters.