评国际舞弊审计新准则及其借鉴

我国证券市场上频发的审计失败案例暴露了独立审计准则在舞弊审计方面的缺陷,对舞弊审计准则的完善势在必行。国际会计师联合会(IFAC)下属国际审计与鉴证准则委员会(IAASB)于2004年2月份发布了ISA 240《审计师在财务报表审计中对于舞弊的责任》的修订稿。由于我国是国际会计师联合会的会员国,而且国际审计准则是我国独立审计准则制定过程中的主要借鉴对象,因此,修订后的国际舞弊审计准则对我国相关准则的完善有重要的参考价值。本文在介绍国际舞弊审计新准则内容和特点的基础上,提出完善我国舞弊审计准则的建议。

A Comment on The Revised ISA 240 and Special Reference to China

Several materially case of audit failure on Chinese security market reveal the deficiencies in our auditing standards system. The IAASB approved the proposed ISA 240 (Revised) in February 2004 which deals with an auditor's responsibility to consider fraud in the audit of financial statements. In the view of China is one member of the IF AC and the ISAs are the primary reference to Chinese auditing standards, a commentary betimes on the new ISA 240 is needed.