审计重要性与审计证据、审计风险的关系研究

审计重要性是审计与实务中的一个基本概念,审计重要性的运用贯穿于整个审计过程。本文从阐述重要性概念入手,介绍了重要性错报的及其相关概念,并进一步对重要性、审计风险、审计证据三者之间的关系进行研究。     

网络环境下审计风险及其防范

本文诠释审计风险的基本含义,考察网络环境下审计风险要素的新特征,阐述防范审计风险的具体策略,以期人们能够对网络环境下审计风险有一个比较清晰的认识。     

审计风险的防控对策与措施

审计风险是指审计师对含有重要错误的财务报表表示不恰当审计意见的风险。本文意在通过描述什么是审计风险、审计风险的特征、审计风险包括的内容和危害,让大家对审计风险有个比较全面的认识,意识到控制审计风险的重要性。     

上市公司审计风险与风险导向审计

随着经济全球化进程的加快,我国经济的快速发展以及企业经营环境的急速变化,上市公司审计面临着重大审计风险,2006年2月我国颁布了新的《注册会计师职业准则》,本文围绕审计风险带来的危害,进而阐述了风险导向审计和对上市公司审计风险的控制。     

审计风险控制

<正>审计,不仅是审别人,自身也会有风险。 2006年,随着《中华人民共和国审计法》的重新修订,审计的作用也越来越显著,特别是“审计风暴”以后,人们对审计的期望越来越高,审计职业的责任也越来越大。但各种经济事项的复杂性和不确定性增加了审计的难度,在审计过程中极易产生一定的审计风险。风险的存在,不但直接影响审计质量,影响审计机构的信誉和独立性,审计人员自身也将承担相关     

试论审计风险模型的改良

审计风险模型已成为审计理论界普遍关注的问题,出现了百家争鸣的局面。新审计准则出台后,审计风险模型有了较大的变动。新的审计风险模型将原有的固有风险和控制风险直接综合为重大错报风险。但是笔者认为,基于审计风险的定义,重大错报是审计风险存在的基本前提,而不是主要因素。本文不考虑被审计单位财务报表公允表达但是审计人员审计报告出错这种可能性。另外,针对国内外的一些案例,还应该关注一种可能性,那就是审计人员检查出了被审计单位财务报表存在重大错报,但是在发表审计意见时不予披露。为此本文认为审计风险模型中应加入报告风险。笔者通过博弈论模型证明了这种观点。     

浅析审计风险的防范与控制

随着社会主义市场经济的发展,企业之间的竞争日益激烈,企业的生产经营风险也随之上升.本文就企业财务审计风险的成因、防范与控制进行分析,以便于企业在经营管理中采取相应措施,降低审计风险,提高企业的价值,实现其经营目标.     

审计重要性与会计重要性的几点概念辨析

重要性的概念在审计和会计领域中都十分重要,并且在两个领域中既有区别又有联系。另外,审计重要性的模糊性在业界一直被争论不休,但是考虑到审计重要性的主观判断须服从客观需要,为审计重要性制定统一的标准是比较困难的。     

内部审计在企业内部控制中的重要性

目前,我国很多企业面临着内部控制失效、企业经营效益差、会计信息失真以及贪污舞弊的案件频繁发生等状况。针对这些问题,我们必须重视起内部审计的作用。本文从三方面论述了内部审计在企业内部控制中的重要性。     

会计报表的审计风险及其防范

有审计就有风险,随着我国市场经济的发展,会计报表的影响也越来越大,于是会计报表审计风险的防范工作显得越采越重要,最大力度的减少或避免审计风险也成为人们日益关注的问题.本文从降低会计报表审计风险对国民经济的重大意义开始做出引言,指出我国会计报表审计风险的现状及其它的易发环节,然后剖析会计报表审计风险的成因,最后针对会计报表审计风险现状存在的问题,制定出具体的审计风险控制与防范措施,将会计报表审计风险降低至可接受的水平.     

注册会计师审计风险计量模型的研究

注册会计师(CPA)在进行每一个审计项目时,都要进行专业判断,都要承担一定的责任和风险。因此,整个审计活动都可以看作是一个审计风险的管理过程。对审计风险实施有效管理的前提是风险的计量,它决定着审计工作的成败。通过构造审计风险计量模型,为审计风险要素的计量提供方法和依据,缩小主观判断与实际水平之间的差异,更有效的保证审计质量和提高审计效率。     

Communicating Contaminant Risks from Sport-Caught Fish: The Importance of Target Audience Assessment

A fish consumption health advisory has existed for New York Lake Ontario sport-caught fish since 1978. Our study objectives were to evaluate the effectiveness of the advisory for reaching potential target audiences and to identify appropriate advisory content, style, and dissemination methods using a risk communication planning model as an evaluation framework. We used a combination of mail surveys and personal interviews with three target audiences (opinion leaders among recreational anglers and charter boat operators, migrant farm workers, and low-income individuals) and two communicator groups (fishery experts and health care experts). The New York Lake Ontario advisory appeared to be successful in reaching and encouraging risk-mitigating fish consumption behavior in recreational angler opinion leaders and low-income individuals but not in migrant farm workers. The advisory may not be reaching two sensitive subpopulations, women of childbearing age and children. Communicators and target audiences differed in their assessments of important information to include in an advisory. The health advisory could be improved with additional information such as risk-reducing cooking and cleaning methods and by diversifying the dissemination methods to reach the variety of audiences who potentially consume Lake Ontario fish.     

Importance of Uncertainty and Variability to Predicted Risks from Trophic Transfer of PCBs in Dredged Sediments

Biomagnification of organochlorine and other persistent organic contaminants by higher trophic level organisms represents one of the most significant sources of uncertainty and variability in evaluating potential risks associated with disposal of dredged materials. While it is important to distinguish between population variability (e.g., true population heterogeneity in fish weight, and lipid content) and uncertainty (e.g., measurement error), they can be operationally difficult to define separately in probabilistic estimates of human health and ecological risk. We propose a disaggregation of uncertain and variable parameters based on: (1) availability of supporting data; (2) the specific management and regulatory context (in this case, of the U.S. Army Corps of Engineers/U.S. Environmental Protection Agency tiered approach to dredged material management); and (3) professional judgment and experience in conducting probabilistic risk assessments. We describe and quantitatively evaluate several sources of uncertainty and variability in estimating risk to human health from trophic transfer of polychlorinated biphenyls (PCBs) using a case study of sediments obtained from the New York-New Jersey Harbor and being evaluated for disposal at an open water off-shore disposal site within the northeast region. The estimates of PCB concentrations in fish and dietary doses of PCBs to humans ingesting fish are expressed as distributions of values, of which the arithmetic mean or mode represents a particular fractile. The distribution of risk values is obtained using a food chain biomagnification model developed by Gobas by specifying distributions for input parameters disaggregated to represent either uncertainty or variability. Only those sources of uncertainty that could be quantified were included in the analysis. Results for several different two-dimensional Latin Hypercube analyses are provided to evaluate the influence of the uncertain versus variable disaggregation of model parameters. The analysis suggests that variability in human exposure parameters is greater than the uncertainty bounds on any particular fractile, given the described assumptions.     

Auditing the strategic role of operations

The literature relating to auditing the strategic role and contribution of operations has been dominated by methodologies attuned to the predominance of the environmental and competitive forces, and entry deterrence approaches to achieving and sustaining competitive advantage, broadly termed the outside‐in perspective. However, tools suited to the resource‐based and associated dynamic capability view to strategy formulation, deemed the inside‐out perspective, are sparse. This paper makes a contribution to furthering understanding of the auditing of the strategic role and contribution of operations by conducting a review and critique of established ideas, practices and approaches from both strategy formulation perspectives. It argues that the reported methodologies reflect the traditional outside‐in perspective to strategy formulation. It highlights the limitations of the available tools for an inside‐out view and questions the suitability of the existing methods to the more recent inside‐out emphasis, also a factor vital in circumstances where a firm typically is pursuing a combination or blend of the outside‐in and inside‐out approaches to strategy formulation. Finally, it presents the outline of an additional audit tool designed to address these limitations and describes next steps in future research.     

Commitment vs. Flexibility

We study the optimal trade‐off between commitment and flexibility in a consump‐ tion–savings model. Individuals expect to receive relevant information regarding tastes and thus they value the flexibility provided by larger choice sets. On the other hand, they also expect to suffer from temptation, with or without self‐control, and thus they value the commitment afforded by smaller choice sets. The optimal commitment problem we study is to find the best subset of the individual's budget set. This problem leads to a principal–agent formulation. We find that imposing a minimum level of savings is always a feature of the solution. Necessary and sufficient conditions are derived for minimum‐savings policies to completely characterize the solution. We also discuss other applications, such as the design of fiscal constitutions, the problem faced by a paternalist, and externalities.     

Management vs. leadership

What makes a good manager? A review of recent literature finds it's the person who deftly works behind the scenes, juggling many tasks and living in the world full of contradictions.     

事项审计思想探索

本文本着会计与审计同步发展的观念，借鉴事项会计理论研究成果，提出事项审计理论，认为事项审计是会计理论和社会经济发展的产物，是基于事项会计理论而产生的一种新颖审计思想。