新旧国际审计报告准则比较及启示

发布时间：2018-06-12 23:11

本文选题：国际审计报告准则 + 比较　；参考：《江西财经大学》2006年硕士论文

【摘要】：本世纪初，全世界范围内都出现了一系列公司会计审计丑闻，引起了国内外对于会计审计问题的高度关注，也引发了国际审计与鉴证准则理事会(IAASB)对于国际审计准则更加透明、高质量进行了深层次的探索。为尽快恢复行业客观、公正形象，提高独立审计师报告在全球范围内的透明度和可比性，为此，IAASB认真听取了一些批评意见，以保护公众的利益为宗旨、完善审计准则制定程序、修改审计风险模型，并由此修订了一大批国际审计准则。2004年12月，IAASB颁布新的国际审计报告准则ISA700《基于整套通用目的财务报表的审计报告》只对标准无保留意见的审计报告部分进行规定。2005年3月，IAASB又发布了两个征求意见稿：ISA705《对独立审计报告意见的修改》(发表非无保留意见的审计报告的准则)和ISA706《独立审计报告中的强调事项段和其他事项段》(发表带强调事项段和带其他事项段的无保留意见的审计报告的准则)。审计报告是审计师与审计报告使用者交流的唯一工具，审计报告的变化体现了审计业界对社会公众等各方批评与需求的回应。本文对新旧国际审计报告准则的比较，选取审计报告的角度，从审计报告的格式和内容，以及发表不同审计意见的变化来展开，结合审计目标、审计责任、审计期望差、审计风险等审计理论的新发展来论述新准则所做改进及其优点。我们目前所处的是一个信息社会，决策与信息形影不离。由于利害冲突永远存在，财务信息不实表达的可能性，也一直无法避免。会计舞弊、会计丑闻还是审计失败也好，在法制健全的美国不能幸免，而在我们中国自有愈演愈烈之势。首批震惊全国的海南中水国际、北京长城机电和深圳原野三大审计案件；1996年以后又陆续出现了琼民源、红光实业和东方锅炉新三大案件；以及其后的银广厦、麦科特、科龙事件，也引发了国内各界对审计准则和审计报告的思考。笔者参阅了国内外的大量文献，发现审计报告一直是各界关注的焦点，但是国内研究对我国的启示时都集中于审计准则的制定方面，而忽略了为审计实务界指明具体方向；对于几次审计报告准则的修改的研究，多限于就审计报告准则论审计报告准则，没有从更为深层次的角度，如审计目标的改变、审计责任的扩展、对审计期望差的改善和经济环境变化导致审计风险的加大去分析。本文试图通过对新旧国际审计报告准则的比较，从准则审计报告的内容和格式方面、发表审计意见的基础等方面比较，结合审计目标、审计责任、审计风险和审计期望差的角度，评析IAASB对新国际审计报告准则所做的改进和努力；最后，，从我国审计职业界面临的状况出发，针对新审计准则体系的发布和新审计报告准则所做的修改，
[Abstract]:At the beginning of this century, a series of corporate accounting and auditing scandals have appeared all over the world, which have aroused great concern for the accounting audit problems both at home and abroad, and also caused the IAASB to be more transparent to the international auditing standards. The high quality has carried on the deep level exploration. In order to restore the objective and impartial image of the industry as soon as possible, and to enhance the transparency and comparability of the independent auditor's reports worldwide, IAASB has carefully listened to some critical opinions, aimed at protecting the public interest and perfecting the audit standard-setting procedures. Modify the audit risk model, As a result, a large number of international auditing standards have been revised. In December 2004, IAASB promulgated the new International Audit reporting Standard ISA700 "Audit reports based on the full set of General purpose Financial statements", which only regulates the standard unqualified part of the audit report. In March 2005, IAASB issued two additional drafts: ISA705, "changes to independent audit reports" (guidelines for the issuance of non-unqualified audit reports) and ISA706, "emphasis and other matter paragraphs" in independent audit reports > (guidelines for the issuance of unqualified audit reports with emphasis paragraphs and other paragraphs) The audit report is the only tool for the auditors to communicate with the users of the audit report. The change of the audit report reflects the response of the audit industry to the criticism and needs of the public and other parties. This article compares the new and old international audit report standards, selects the audit report angle, from the audit report format and the content, as well as the expression different audit opinion change, unifies the audit goal, the audit responsibility, the audit expectation is poor, The new development of audit theory, such as audit risk, discusses the improvement of the new standard and its advantages. We are currently in an information society, decision-making and information inseparable. As conflicts of interest always exist, the possibility of misrepresentation of financial information has always been unavoidable. Accounting fraud, accounting scandal or audit failure is good, in the United States, the rule of law is not immune, but in our China has a growing trend. The first batch of audit cases involving Hainan Zhongshui International, Beijing the Great Wall and Shenzhen Plains, which shocked the whole country; after 1996, there were three new cases involving Qiong Minyuan, Hongguang Industry and Dongfang Boiler; and subsequently, Yinguangxia, McCott, Kelon incident, also triggered the domestic public audit standards and audit report thinking. The author has consulted a large number of literature at home and abroad, found that audit reports have been the focus of attention from all walks of life, but domestic research has focused on the formulation of audit standards, and neglected to point out the specific direction for the audit practice. Most of the studies on the revision of audit reporting standards are limited to the audit reporting standards, but not from a deeper perspective, such as the change of audit objectives, the expansion of audit responsibility, The improvement of audit expectation and the change of economic environment lead to the increase of audit risk. This paper attempts to compare the content and format of the new and old international audit report standards, the basis of the audit opinion, and the audit responsibility. From the angle of audit risk and poor audit expectation, this paper analyzes the improvement and efforts made by IAASB to the new international auditing reporting standards. Finally, from the point of view of the situation faced by the auditing profession in our country, With regard to the issuance of the new auditing standards system and the changes made to the new auditing reporting standards,
【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.2

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