现阶段制约现代风险导向审计在我国实施的因素及解决对策

笔者结合现状,分析探讨了现代风险导向审计的相关特征,探讨了在现阶段制约风险导向审计在我国实施的相关因素,据此提出解决措施。     

现阶段我国企业内部实行风险导向审计的难点和策略

风险导向审计自诞生之日起就受到了极大的关注,特别是近些年来国内外一些财务造假事件更是让风险导向审计成为人们关注焦点。本文结合前人研究成果分析了风险导向审计产生的原因以及在我国企业内部实行的难点,结合笔者实践给出了企业内部实施风险导向审计的策略措施。     

浅谈如何规避送达审计风险

近年来,为了有效提高工作效率,节省工作时间,各级审计机关采取送达方式进行审计的项目也逐渐增加。虽然与就地审计相比送达审计存在不利于多种审计方法综合运用,不便于查阅会计资料以外的资料等弊端,但我认为,只要准备充分、方法得当、分析细致、处理果断,完全可以更大程度的规避审计风险,达到事半功倍的效果。     

浅谈审计风险及防范对策

审计风险的涵义,应从狭义和广义两个层面来 认识和理解。狭义的审计风险是指因审计主体(审 计机关)方面的因素导致审计领域或审计工作出现 的风险。确切地讲,狭义的审计风险是审计机关或 审计人员在施行审计监督过程中,由于受到某些不 确定因素的影响,其审计行为与法律、法规相背,提     

计算机辅助审计风险研究

计算机技术的发展给审计工作带来了巨大帮助,但由于种种原因,计算机辅助审计也面临着一定的风险。文中将对计算机辅助审计及如何做好风险防范谈谈看法。     

对审计风险的认识

本文将从审计风险的定义、要素、评估几方面对审计风险进行解说,并提出审计风险的防范措施,以便审计人员在审计过程中可以控制审计风险,提高审计质量。     

政府部门审计风险防范策略探析

政府部门的审计制度是一个国家政治、经济制度的重要组成部分。作为一种经济监督形式,政府部门的审计也具有高专业性和高风险性的特征。近年来．随着政府审计公信力的逐年提高和权威的逐渐增强,社会公众对政府审计的期望值越来越高。     

论经济责任审计风险成因及控制

随着审计环境日趋复杂化,经济责任审计风险愈加突出,对其进行控制显得尤为重要。本文通过对经济责任审计风险成因的分析,力求探讨行之有效的防范措施,以期降低经济责任审计风险。     

电子审计证据的使用风险及策略

随着信息技术的发展,电子商务的交易量在逐年增加。在这种情况下,审计方法产生了很大变化。审计电子化早已成为全球审计工作的发展方向,新型的审计证据——电子审计证据应运而生。但作为新型的审计证据,电子审计证据在我国的使用仍处于起步阶段,且面临诸多风险。本文就电子审计证据在使用中所面临的风险进行分析,并就如何顺应科技发展,利用先进科技安全、有效地使用电子审计证据给出了对策。     

现代风险导向审计在商业银行内部审计中的运用

现代风险导向审计是通过深入了解企业及其经营环境,了解企业内部控制制度,以企业经营风险的分析评估为导向,一步步分析判断企业财务报表是否存在重大错报风险,再通过实质性测试来对财务报表的公允性做出结论的审计方法。现代风险导向审计自2003年产生以来,作为一种新方法倍受审计职业界的关注。商业银行开展现代风险导向审计可以提高内部审计质量,促进商业银行内控建设。     

Performance Evaluations as Gender Barriers in Professional Organizations: A Study of Auditing Firms

Gendering processes often take the form of organizational subtexts, that is, seemingly gender‐neutral practices that have gender implications. The purpose of this article is to study performance evaluations, which, based on management by objectives systems, may appear neutral, but tend to be based on male norms of what is regarded as good performance. We analysed the careers and performance evaluations of 391 newly licenced Swedish auditors, using an open‐ended question survey. In this industry 50 per cent of new employees and 92 per cent of partners are men. Even in the early stages of their careers, there are notable differences between women and men. The women achieved less and show lower career ambitions and expectations as well as greater intentions to leave the auditing industry. Performance evaluations are also perceived differently, men focusing on what is evaluated (reflecting the perceptions of those at higher hierarchical levels) and women focusing on who does the evaluating and how.     

Individuation In Facework: Theoretical Implications From A Study Of Facework In Medical School Admissions*

In analyzing the process of facework engaged in by medical students in applying for medical school admission, data were collected on a number of theoretical problems which are in need of greater research and empirically-based theorizing. In terms of theory on facework, it was found that future research is needed into the stages of individuation and normalization. In terms of theory on professional socialization, analyses are required which reveal (1) the interpenetration of multiple socialization processes which invididuals participate in simultaneously; and (2) how individuals may use specific socialization processes to prepare them for multiple identities and roles.     

A Tentative Study of New Historicism in China

The concept of New Historicism provides us with a new and critical perspective to understand the historical truth. Influencedby New Historicism, more and more scholars have been tapping into the truth of history by interpreting the literary texts of history inChina. This paper aims at telling the impact of New Historicism on Chinese scholars, writers, and readers by analyzing the characteristics ofhistory books, historical novels and new historical novels.     

Resolving Coparenting Dissatisfaction In Couples: A Preliminary Task Analysis Study

This study explored the change that unfolded when parents resolved their coparenting dissatisfaction during an Integrative Brief Systemic Intervention (IBSI) for parent couples. We conducted a task analysis (Greenberg, 2007) to build a model of resolving coparenting dissatisfaction. We compared a postulated model of change (rational model) based on theoretical and clinical assumptions to the observations of the actual change process that couples experienced in an IBSI (empirical analysis). The empirical analysis was conducted on six IBSI therapy cases (three exhibiting positive development and three exhibiting no development). We defined positive development in IBSI as moving from coparenting dissatisfaction to coparenting satisfaction. The final rational–empirical model included six steps that facilitated the resolution of coparenting dissatisfaction. This study contributes to deepening the knowledge of how coparenting may change during marital therapy.     

A CLARIFICATION OF THE EXCESS DEMAND FOR OR EXCESS SUPPLY OF MONEY

One of the most misunderstood and neglected concepts in all of economics is the notion that money may be in excess supply or excess demand. The article presents several reasons why monetary disequilibrium would indeed persist, including the fact that no "money market" exists with a single price which would clear that market. Contrary to the claims of several leading textbooks, the article explains why changes in the interest rate would not immediately eliminate an excess supply of or demand for money.     

A Comparative Study of Dragon Culture Between China and Britain

With the rapid development of globalization in modern time, the international exchange is more and more frequent. Especially cultural exchange is gradually becoming a very important aspect of the exchange among countries. The cultural differences on dragon between China and Britain are one of them.