科学运用审计准则 充分发挥审计效能
Applying Scientifically Auditing Standards and Giving Full Play to Auditing Effectiveness
江湧 唐建华 赵际喆
摘要
审计准则是注册会计师执业的重要依据,也是衡量执业质量的权威标准.中国注册会计师审计准则体系总体来看,是严于国际审计准则体系,并具有更强可操作性的.在绝大多数情况下,注册会计师执行业务时科学运用审计准则,是能够识别出被审计单位财务报告造假的.本文结合审计准则的规定和对证券市场财务报告造假案例的分析,总结注册会计师的防范之策,供执业时参考.
Abstract
Auditing standards are an important basis for the CPA's practice and an authoritative standard for measuring the CPA's audit quality.Generally speaking,the Chinese auditing standards system of the CPAs is stricter than that of the international auditing standards system and has greater operability.In most cases,the CPAs are able to identify the falsification of the financial reports of the audited entity as long as they apply scientifically the auditing standards when they practice.Based on the provisions of auditing standards,this article analyzes the financial statements fraud cases in the securities market,and summarizes the preventive measures for the CPA's reference during the audit practice.
关键词
注册会计师审计准则体系/审计责任/审计质量/财务报告造假引用本文复制引用
出版年
2024
NETL
NSTL
万方数据