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上市公司审计目标及未来发展方向

时间:2017-09-26 会计毕业论文 我要投稿
毕业论文

上市公司审计目标及未来发展方向
 
摘要:审计目标是注册会计师进行审计业务期望达到的境地或最终结果,自注册会计师审计诞生后,随着经济的不断发展,审计总目标历经了账项导向审计——系统导向审计——传统风险导向审计3个阶段的沿革过程,最终形成当代独立审计的总目标——对被审计单位会计报表的合法性和公允性发表意见。
无法回避的事实是当代独立审计的总目标的实现上存在着不可忽视的偏差,尤其是在上市公司的审计中。近年来出现了不少上市公司与注册会计师事务所之间互相勾结,粉饰会计报表的事件,如“银广夏”事件等,造成审计报告未能披露报表在合法性和公允性上存在的问题,损害了广大报表使用人的利益和注册会计师行业的公共形象。本文旨在分析这种审计目标出现偏差的各方面主要原因,并提出纠正的主要措施,包括介绍1些国内外的制度方面的新举措。
另外,随着经济的发展,审计目标出现了新发展,即当代风险导向审计的最新发展——风险基础战略系统审计。本文将探讨其概念、特征,与传统风险导向审计的区别,以及其实施的可行性。

关键词:审计目标;上市公司;风险基础战略系统审计

Listed companys audit objectives and future direction
 
Abstract:The goal of auditing is the final result which the CPA s want to get through the auditing service. After the appearance of CPA auditing, with the developing of economic, the major goal of auditing has experienced a process of 3 periods: account-oriented auditing——system-oriented auditing——traditional risk-auditing auditing, and finally ends in the major goal of modern independent auditing——to show the opinion on the validity and fairness of  the accounting statements offered by the audited unit.
But an unevadable fact is that there is always some gaps to be reckoned with before the realization of the major goal of modern independent auditing, especially in the auditing of public company. In recent years, there has been many scandals in which the CPA firms and public companies colluded together to sugared up the accounting statements, such as “Yinguangxia” event, which encroached the interests of the masses of the statements users and damaged the image of the CPA industry. In this thesis the writer wanted to analyses the major reasons why these gaps before the realization of goal of auditing occurred,and issued some solution to get over the gaps, including some new action of the system construction both home and abroad.
And also, with the developing of the economic, there is also new development of auditing goal: the newest development of the modern risk-oriented auditing——risk-based tactic system auditing. Its definition, its character, the differences from the traditional risk-auditing auditing and its feasibility of implement will be discussed in this thesis.

Key words: goal of auditing;public company;risk-based tactic system auditing

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